EMPLOYMENT STATUSUPDATE JUSTINE RICCOMINI MSC FFTA AIPA CHARTEREDMCIPD CHFCIPP HEAD OF TAXATION AT THE INSTITUTE OF CHARTERED ACCOUNTANTS SCOTLAND
Justine explored employment status and intermediaries, sharing her expertise to dissect this complex area of law. She explained the key chapters of the Income Tax Earnings and Pensions Act (ITEPA) legislation that should be considered, giving an overview of agency rules, IR35, managed services and the off-payroll working rules. This included discussion of the impacts of supply chains failing, along with the importance of communication and training during implementation. Justine then went on to explore the effects on rights and protections, transfer of undertaking protection of employment (TUPE) considerations, vicarious liability and general data protection regulation (GDPR). After highlighting recent case law in this area, Justine encouraged delegates to consider the impacts of these cases, particularly when making decisions on status determination statements (SDS). The session provided detailed insight into an area that is becoming increasingly relevant to payroll professionals.
PENSIONS CONTRIBUTIONSAND RECORDKEEPING – A LEGAL PERSPECTIVE JEREMY HARRIS PARTNER AT FIELDFISHER LLP
This interesting session focused on recent case law examples, highlighting how important it is for employers to understand their obligations with regards to pensions administration and record keeping.
Jeremy covered cases relating to: ● AE issues ● determinations made by the Pensions Ombudsman
● public sector pension disputes ● disputes with pension providers.
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