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LLPs to face NI contribution hike in move to clamp down on taxing self-employed staff
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A guide to the litigation processBy Tom Coates, Paula Barry
In April 2013, following a review of the Civil Procedure Rules by Lord Justice Jackson, the Legal Aid Sentencing and Punishment of Offenders Act 2013 (LASPO) was enacted, by way of a convenient bolt on, which has resulted in major changes affecting many areas of dispute resolution including costs, delays, documentary and factual evidence.
In 1999 the civil justice rules which had been developed over centuries were discarded and replaced by new rules of court procedure. These rules are known as the Civil Procedure Rules ("CPR"). The aim of the CPR is to make civil justice more accessible, fair and efficient. The CPR are not just another set of rules tacked on to an existing way of doing things: they demanded a completely new code of behaviour and attitude to dispute resolution. In particular there is an emphasis on the need to focus on investigating and preparing the case at an early stage of the dispute, and commit management resources to the resolution of the dispute.
In April 2013 following a review of the CPR by Lord Justice Jackson the Legal Aid Sentencing and Punishment of Offenders Act 2013 (LASPO) was enacted, by way of a convenient bolt on, which has resulted in major changes affecting many areas including costs, delays, documentary and factual evidence. These changes have been incorporated into this note.
What's happening in employment law
Area of law: Employment22nd May 2013, 09:00am - 10:30am, Southgate House, Wood Street, Cardiff, CF101EW
LLPs to face NI contribution hike in move to clamp down on taxing self-employed staffBy Clive Greenwood
Commenting in a Legal Week article, Clive Greenwood talks about the need for clarification surrounding the definition of Limited Liability Partnerships (LLPs) when discussing the National Insurance Contributions Bill.
The Bill, which was formally announced in the Queen's Speech on 8 May, would remove the presumption of self-employment for LLP members from April 2014.