Blog

Categories

HMRC beats locum doctor’s employee tax status appeal

In George Mantides Ltd v HMRC [2025] UKUT 124 (TCC), the Upper Tribunal (Tax and Chancery Chamber) has upheld a FTT decision that a locum urologist’s contract with a hospital qualifies as employment for tax and National Insurance contributions (NICs) purposes, despite an earlier decision misconstruing the nature of the arrangement.

11 April 2025

HMRC to reward whistleblowers who expose tax fraud

Insiders who tip off investigators to serious tax avoidance by large companies and rich elites will be paid a cut of any money the UK tax enforcer claws back under a new policy proposed by the government. HMRC will launch a new reward scheme for informants late this year, targeting corporate, wealthy individuals as well… >>

31 March 2025

Employment Rights Bill is pro-worker but not pro-business

Pleas to the UK government from businesses to scale back its employment law reforms appear to have gone almost entirely unheard after workers’ entitlements in the Employment Rights Bill (ERB) were bolstered on 4 March 2025.

14 March 2025

Supreme Court confirms that embassy is not entitled to state immunity where employee’s duties fell within the normal ancillary and supportive role of administrative staff (The Royal Embassy of Saudi Arabia (Cultural Bureau) v Costantine)

On 6 March 2025, the Supreme Court handed down its judgment in The Royal Embassy of Saudi Arabia (Cultural Bureau) v Costantine [2025] UKSC 9. In a unanimous judgment given by Lord Lloyd-Jones, the Supreme Court dismissed the appeal, holding that, considering the principles in Benkharbouche v Embassy of the Republic of Sudan [2017] UKSC… >>

7 March 2025

Banker remuneration proposals could affect more than pay

The Financial Conduct Authority (FCA) and Prudential Regulation Authority (PRA) consultation on reducing restrictions on the senior banker remuneration regime, which opened in November 2024, concludes on 13 March 2025.

28 February 2025

EAT overturns strike-out order

In McMahon v AXA ICAS [2025] EAT 8, the EAT faced a number of issues on appeal around the payment due from a deduction of wages as well as a disability discrimination claim which was struck out by the employment tribunal. The respondent also cross-appealed a decision on deduction of wages, arguing that there was… >>

31 January 2025