Weekly Summary and Forum Highlights 001Monday, July 26th, 2010
Two government initiatives are considered this week. The first is the new Office of Tax Simplification which is tasked this year with reviewing tax reliefs and the taxation of individuals who operate as limited companies. The IR35 legislation has been controversial from the start and is almost too complicated to explain, let alone operate.
The second, unexpectedly, is the abolition by DEFRA of the Agricultural Wages Board for England and Wales. Agricultural workers will still be protected by the National Minimum Wage but better qualified workers will lose their wage protection, and all workers will lose their guaranteed non-statutory benefits. The Scottish Government considered scrapping their Agricultural Wages Board in 2009 but decided against it, in order to protect agricultural apprentices. The announcement by DEFRA and the introduction of the new statutory minimum apprentice rate in October this year may prompt the Scottish Government to think again.
Questions posted over the past week
- What SSP is due in the following circumstances? (details provided)
- My student daughter completed a P38(S) but was not issued with a P45, or a P60, or a contract, or any payslips, or any holiday pay? What was she entitled to?
- If an employee is not well enough to safely drive a company vehicle but does not want to stop or and will not go to the doctor’s, what can the employer do
- If a doctor signs a fit note for two weeks on a Monday, should the employee return on the Monday two weeks later, or the Tuesday?
- In local government, how is a deduction for unpaid parental leave calculated?
- What is my net pay if I am on a fixed term contract for 9 months at £28,000?
- How should we calculate pay for a contractor who (1) is engaged as an employee, or (2) doing the same job but engaged in IR 35 circumstances?
- What is the tax situation if a company can driver only required to reimburse the cost of fuel for private use above a prescribed level?