Complex challenges for employers in the year ahead

Constant changes and increasing complexity have helped make employment law a frontline challenge for business and this year looks set to continue the trend.  The first weeks of January saw Maggie Dewhurst, a bike courier with City Sprint, winning her case to be treated as a worker, rather than a self-employed contractor. The high-profile case follows hard on the heels of the similar ruling given late last year in the action brought by Uber drivers, which the company has said it will appeal. A worker may be entitled to certain…

The devilish detail on inheritance tax

In last summer’s Budget speech, significant changes to inheritance tax (IHT) were announced. This related to a new allowance for those who own their home and want to leave it to their children. For these homeowners, a transferable Residence Nil Rate Band allowance (RNRB) will be introduced from April 2017. However, the Treasury have tried to address a number of objections to the Chancellor’s original proposals. The Government came back with amendments to the Finance Bill to clarify the treatment of family homes left in trust, to extend the scope…

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