The IR35 rules in the UK are designed to regulate freelancers or contractors who are effectively working as employees without being on payroll. These types of workers often carry out similar work to a full-time employee, but invoice their services as a sole trader or limited company, rather than being employed by the company. Although most of these contracts are genuine, the aim of the policy is to address potential tax avoidance, by ensuring any non-payroll workers are recognised as being functional employees and paying appropriate tax levels accordingly.

Whilst IR35 was first introduced in 2000, the policy was altered in 2017 for public sector contracts, with the onus being placed on the client – rather than contractor – to clarify the employment status of the worker. This change is now being brought in for medium and large private sector employers as well.

Originally the changes were intended to be brought in on 17^th March 2020. However, due to the unforeseen circumstances surrounding the coronavirus pandemic, the implementation date was postponed until April 2021.

If you are doing business through a UK company but do not wish to be formally appointed and registered as a director, for reasons of privacy, convenience or otherwise, you may choose to use a nominee director (see our previous note ‘Nominee Directors – making the right appointment’).  If you choose to take this path, we will now introduce how it operates.

Businesses use their trade mark to distinguish their products or services from their competitors, and make sure their customers know who they are buying from. But unless you register them as a trade mark, you do not own the legal rights to your brand name or logo.

So what does having a UK trademark mean, and what can be registered as a trade mark?

Registering your company trademark will set you apart from your competitors and protect the brand that you have worked so hard to build. We offer a fast and affordable fixed fee UK trademark registration service to help your business make its mark on the world.

So how does UK Trademark Registration work? Here is an overview of our UK Trademark Registration services.

• During the Covid-19 pandemic you may have to make staff redundant due to the ongoing economic impact, although these are exceptional times normal employment rules remain in place.
• This means that if you dismiss staff you will still have to comply with the Employment Rights Act 1996 and the rules regarding redundancy and redundancy payments.
• Other employment legislation such as the Equality Act 2010 will also apply and may be relevant to your decision to dismiss employees due to the Covid-19 pandemic.
• Employees who have been employed for more than 2 years have the right not to be unfairly dismissed and the right to receive a redundancy payment if dismissed for redundancy.
• Although an employees with less than two years service may not have protection from unfair dismissal it may still be a good idea to put them through a formal process.
• You should consider taking legal advice before making employees redundant.