5
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Employment status A note of the legal and practical considerations relating to employment status, and the practical distinction between employees, workers and the genuinely self-employed. | Practice notes | Maintained |
| 2 | Intellectual property issues relating to employees and ... This practice note considers how the UK intellectual property regime applies to employees and consultants. | Practice notes | Maintained |
| 3 | IR35 A note examining the scheme and impact of the IR35 legislation, which was introduced to crack down on a particular form of perceived tax avoidance whereby individuals would seek to avoid paying employee income tax and national insurance contributions by supplying their services through an intermediary and paying themselves in dividends. | Practice notes | Maintained |
| 4 | Managed service companies A note examining the legal and taxation framework surrounding the use of managed service companies (MSCs). The note also considers the differences between MSCs and personal service companies. | Practice notes | Maintained |
| 5 | Vicarious liability This practice note addresses the circumstances in which vicarious liability arises, at common law and under statute. It also looks at the implications of vicarious liability, and the alternative bases for attributing liability where vicarious liability is not applicable. | Practice notes | Maintained |