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Key considerations for the leisure and hospitality industry during the coronavirus pandemic
Paul Newman

14 May 2020

A summary of the reliefs and support available to leisure and hospitality businesses during the coronavirus pandemic, including a road map out of lockdown.

Out-of-home food and drink sales fall nearly 60 per cent in March

17 April 2020

Britain’s managed pub, restaurant and bar sector saw collective like-for-like sales drop 57.6 per cent in March as the country moved into lockdown due to the Coronavirus outbreak.

Changes to off-payroll working - IR35

24 March 2020

The Government confirmed that the off-payroll working rules (IR35) will be reformed from 6 April 2020. It’s important not to underestimate the impact of these changes and to start preparing for them now.

How will the recruitment sector be impacted by changes to IR35 rules from April 2021?
David Williams-Richardson

24 March 2020

The Government’s confirmed lead option for change is to extend the public sector reform introduced in April 2017 to the private sector. How would this potential change impact the recruitment sector?

IR35 - The impact to the recruitment sector
David Williams-Richardson

The Government has confirmed that it intends to reform the off-payroll working rules (commonly known as IR35) from 6 April 2021. This change will impact the estimated 20,000 recruitment agencies who provide off-payroll workers via intermediaries, such as personal service companies (PSCs), to medium and large businesses in the private sector and to the public sector.

Off payroll workers – the liability transfer rules

24 March 2020

The transfer of liability provisions will form part of the new IR35 rules from 6 April 2021. Under the new IR35 rules, the liability for the tax, NIC, and (potentially) Apprenticeship Levy due under PAYE where IR35 applies, will pass down the labour supply chain as each party satisfies its obligations.

HMRC can potentially transfer those liabilities to an agency at the top of the labour supply chain or to the end-client, where there is non-compliance further down the labour supply chain and it is not possible for HMRC to collect the amounts due from the offending party.

Who has liability under the new rules? How will these rules be applied? 
Off-payroll working – the perspective for individuals

24 March 2020

The Government believes the legislative changes will impact 170,000 individuals working through their own intermediary, such as a PSC. For these individuals, the deduction of tax and NI at source will have cash flow implications and, therefore, needs to be planned for.

What do individuals need to consider? 
Off payroll working – status determinations and the status disagreement process

24 March 2020

The draft legislation also confirms that end users of services via intermediaries, such as Personal Service Companies (PSC), will be required to make status determinations and pass these to both the worker and the fee payer.

Also, the end user client will be required to set up and lead a status disagreement process, which will increase the administrative burden for businesses.

What is the draft legislation regarding statusdeterminations and the status disagreement process?
Out-of-home food and drink sales down 3.3 per cent in February

12 March 2020

The scale of the impact of the developing coronavirus crisis, plus the effect of floods earlier in the month, on Britain’s managed pub, bar and restaurant sector in February is revealed in the latest sales data from the Coffer Peach Business Tracker, the established market barometer.

Food delivery market set to rise, survey finds
Paul Newman

26 February 2020

Over 70 per cent of hospitality and leisure operators believe that the food delivery market will continue to expand with 45 per cent expecting to increase their delivery sales over the next two years, according to a new survey from audit, tax and consulting firm RSM.

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