Our Housing team are delighted following a formal tender procurement process to have been appointed to three lots under the new multi-million-pound legal services framework for The Riverside Group.
The levy will be 0.5% of an employer’s pay bill for a tax year less an annual allowance of £15,000. This means that the levy will start to operate on earnings over £3 million in the relevant tax year.
The levy is to take effect from 6th April 2017. It will apply to employers who are liable to make employer’s national insurance contributions and will be collected through PAYE. If two or more organisations are connected, they will only have one allowance between but they will be able to decide which of them has the allowance. Connected organisations are where one has control over another or both are controlled by a third person or organisation. Where the connected organisations are both charities, they will also need to have the same or substantially similar purpose and activities.
“Earnings” will have the same meaning as it does for national insurance purposes and where earnings are exempt from national insurance, they will not count towards earnings for the purposes of the levy. However, the various national insurance thresholds will be disregarded for the purposes of the levy.
The government plans to create an online portal called the Digital Apprenticeship Service which all employers will be able to access. Employers who have paid the levy will receive electronic vouchers of £15,000 to off-set the levy and will potentially be able to get out more than they have paid in, if they are committed to training apprentices. All employers, including those who have not paid the levy, will be able to get some support. HMRC anticipates that fewer than 2% of employers will be caught by this levy but it has been criticised by some employers who make little use of apprentices as funding apprentices for others.
There are also various anti-avoidance provisions to catch earnings which are deferred or paid off-payroll though service companies.
For more information
Please contact Doug Mullen.
Necrotising Fasciitis, more commonly known as the ‘flesh-eating disease’, is a significant medical condition that requires urgent treatment.
Many of us who have been following the unfolding Inquest, are not surprised that the Coroner found gross and significant failures on the part of those caring for him.
Transferring out of SHPS will not be suitable for every housing association. So what should housing associations do?
In all the action to remove defective cladding, leaseholders have been the elephant in the room. Whilst social landlords might have adopted a wait and see approach private landlords do not have that luxury.
We welcome the Labour Party’s commitment to doubling the size of the co-operative economy. We wholeheartedly support the ambition to grow this vitally important part of the economy.
It was first referred to in the Charities Act 2006 (which was subsequently replaced by the Charities Act 2011) but it has finally been announced that charitable companies are able to convert to a charitable incorporated organisation (“CIO”).
The Private Members Bill Homes (Fitness for Human Habitation and Liability for Housing Standards) Bill 2017-19 now has Government support and was debated at second reading on Friday 19 January 2018.
In short - yes. This is a common question in personal injury or clinical negligence claims and has recently come before the High Court in judicial review proceedings.
GDPR The General Data Protection Regulations (GDPR) will come into force on 25 May 2018 and bring changes to the rules governing data protection and the requirements placed on organisations which control or process personal data.
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