Businesses should already be aware that as of last April Companies House introduced a register of the people with significant control (PSC) of a company. This was done when submitting the company’s annual confirmation statement (which replaced the annual return in June 2016). Read More Read more>>
The Court of Appeal has handed down a judgment on whether or not a sub-contractor was in fact a worker, or properly self-employed.
It is very important to note that this question is dealt with from an employment rights point of view, not a tax point of view. The reason it matters is that a self-employed contractor does not have entitlement to minimum wage, or paid holidays or to claim discrimination. A “WORKER” does have those rights.