| 1 | Atypical workers: overview This overview note identifies the more common categories of atypical employees and workers. In addition to considering the alternatives to indefinite, permanent employment, it identifies the protection afforded to those working in atypical arrangements, whether as employees or workers. | Practice note: overview | Maintained |
| 2 | Employment status and self-employment including consultants ... A toolkit to guide users around PLC Employment materials on employment status, including how to determine status and the different rights that attach to employees and workers. The toolkit also contains materials on consultants and partners. | Practice note: overview | Maintained |
| 3 | Agency workers: employment status A practice note considering the law on the employment status of agency workers and, in particular, whether they are employees of the employment business that supplies them or the client to which they are supplied. | Practice notes | Maintained |
| 4 | Consultants A note considering the employment and tax status of consultants, and issues surrounding their engagement including the use of consultancy agreements. | Practice notes | Maintained |
| 5 | Direct taxes This practice note gives an overview of direct taxes in the UK tax regime. It covers income tax, corporation tax and capital gains tax. It discusses the principles of calculation, rates, payment and compliance, and reliefs (such as capital allowances and research and development (R&D) relief). | Practice notes | Maintained |
| 6 | Employment agencies and employment businesses ... A note considering the regulation of employment agencies and employment businesses under the Employment Agencies Act 1973 and the Conduct of Employment Agencies and Employment Businesses Regulations 2003 (SI 2003/3319). | Practice notes | Maintained |
| 7 | 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 |
| 8 | Income tax: anti-avoidance and secondary liability This note is a general summary of the anti-avoidance rules applying for the purposes of UK income tax and the situations in which one person may be liable for income tax primarily chargeable to another person. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 9 | Income tax: calculation of income profits This note is a general summary of the rules for calculating income for the purposes of UK income tax. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 10 | Income tax: exemptions and reliefs This note is a general summary of exemptions and relief from UK income tax. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is calculated for income tax purposes and how income is taxed. | Practice notes | Maintained |
| 11 | Income tax: use of losses This note is a general summary of how losses may be used under the UK income tax rules. It also provides links to notes describing other aspects of the UK income tax rules, such as how income is taxed and exemptions from income tax. | Practice notes | Maintained |
| 12 | Independent Contractor Classification A Note explaining the independent contractor classification, including the benefits of the classification and the penalties for misclassification. This note addresses federal law. For information on state law requirements, see the State Q&A Tools under Related Content to the right. | Practice notes | Maintained |
| 13 | 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 |
| 14 | 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 |
| 15 | Key dates for corporate tax practitioners: 2012 A practice note listing key forthcoming dates in 2012 for corporate tax practitioners. | Practice notes | Maintained |
| 16 | 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 |
| 17 | Partnership law for employment lawyers This practice note summarises the key features of a partnership, including the rights and obligations of partners and the distinction between different categories of partners. It also considers discrimination against partners, maternity rights, partner departures and the enforceability of restrictive covenants against outgoing partners. | Practice notes | Maintained |
| 18 | Pay as you earn (PAYE) An overview of pay as you earn (PAYE) so far as it applies to employment income dealing, in particular, with the PAYE treatment of cash and notional payments (including the penal tax charge that can arise if an employee fails to make good a tax liability arising on notional payments) whether made during employment or on or after termination. The note also discusses the collection of under-deducted tax and NICs, interest and penalties and real time information (RTI) reporting. | Practice notes | Maintained |
| 19 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 20 | 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 |
| 21 | Volunteering and internships: employment law issues A note exploring the legal and practical employment law issues relevant to volunteering and internships (or work experience). The note considers the status of volunteers and interns and whether organisations have any legal obligations towards them (including whether they need to be paid the national minimum wage). It also considers the implications for employers whose employees volunteer in other organisations. | Practice notes | Maintained |