04/09/08 .. IR35 Defeat in High Court
An appeal case involving a Special Commissioners decision against an IT contractor has been heard in the High Court with the decision upholding the earlier ruling. Mr Jon Bessell, an IT consultant operating through his own Limited Company, Dragonfly Consultancy Ltd, was found to be subject to the Intermediaries legislation (IR35) and now faces a tax and NIC bill of £99,000.
The High Court upheld the Special Commissioners decision on account of the significant amount of control exercised by the End-Client over Mr Bessell, the fact that any substitute provided by Mr Bessell was subject to End-Client approval and the fact that the working practices were more important than the intention of the various parties involved.
The decision by the High Court underlines the need for both End-Clients and contractors to be fully aware of IR35 and to ensure that their contractual agreements are a full and realistic detailing of the actual working practices. Failure to do so may involve End-Clients in charges of complicity in tax evasion.
29/08/08 .. REC Launches Agency Workers Commission
The Recruitment and Employment Confederation (REC) yesterday launched a commission, made up of recruitment specialists and legal experts, to provide workable recommendations to the government on the EU Agency Workers Directive. The directive, which provides for the equal treatment of permanent and temporary workers, is shortly to undergo its second reading in the European Parliament.
The aim of the commission is allow any new regulations to be easily administered and to avoid any unnecessary red tape or job loss. The Commission will be working closely with all parties involved and its recommendations will be eagerly awaited.
31/07/08 .. Government Issue Update on Money Laundering Regulations
The government have today published a clarification as to which businesses are required to register with HM Customs & Excise (HMRC) under the Money Laundering Regulations. Under the regulations, certain businesses are required to have systems in place to prevent money laundering and to report to HM Revenue & Customs any such.
The regulations cover those businesses that deal in the financial sector but also those that provide financial advice or services including accountants, tax advisers and company service providers.
Businesses are urged to consult the regulations to establish whether they need to be registered and if so in what capacity.
To read the full regulations please click here.
23/07/08 .. Government Crackdown On Travel Expenses
The Government has begun its crackdown on what it views as 'widespread abuse' of travel expenses by some umbrella companies and employment agencies. Through the use of overarching employment contracts, which allow for a series of permanent workplaces to be viewed as temporary, many workers are able to claim the cost of travel to that workplace as deductible for tax purposes.
An individual may not claim the cost of travel where they have a permanent workplace though this is allowable where the workplace is temporary.
For more information on the claiming of travel expenses please click Here.
11/06/08 .. EU Employment Ministers Reach Agreement Over Agency Workers
EU Employment ministers yesterday reached agreement over the granting of full employment rights to temporary workers after 12 weeks in an engagement. The agreement follows on from a similar compromise recently reached between the Government, the Confederation of British Industry and unions.
As a result of lengthy discussions the UK was also able to negotiate an opt out from the working time directive which imposes a maximum 48-hour week. The UK government have long opposed this restriction fearing it would damage labour market flexibility.
03/06/08 .. CIS Status Reviews Threaten Contractors and Could Impact Government Projects
Construction Industry Scheme (CIS) status reviews are putting strain on the cash flow of many subcontractors. This is due to HM Revenue & Customs (HMRC) changing the subcontractor payment status from gross to net payments. In some cases this may force businesses to close altogether and may also reduce the available pool of subcontractors on government projects (who will only pay gross).
For a fuller explanation on this issue please click here.
02/06/08 .. Employers Set To Increase Use of Temporary Workers
A recent survey by the Recruitment and Employment Confederation (REC) suggests that a large proportion of employers will be increasing their use of temporary labour over the next six months. Many Employers cited the need to be able to react quickly in a changing market place and to fill specialist roles that are hard to recruit for on a permanent basis. This follows similar trends in previous economic downturns, where companies reduced permanent headcount and increased their skilled temporary workforce to ensure project completion.
The results of the survey come only weeks after the government's deal with the Confederation of British Industry (CBI) and the unions over equal rights for temporary workers which could yet threaten the flexibility of the UK's temporary labour market.
21/05/08 .. Equal Rights for Temporary Worker
An agreement struck yesterday between the Government, the Confederation of British Industry (CBI) and the unions will allow thousands of agency workers to claim the same rights as permanent staff. The agreement will allow temporary workers to claim rights such as equal pay when they have completed 12 weeks in an engagement.
Many groups have criticised the deal fearing it will jeopardise the flexibility of the UK's labour market which has been central to the relative economic success of the past ten years. The UK's successful flexible labour market has long been a model that many countries have admired and tried to replicate but the new deal may see the UK fall into a more european, less fluid and potentially expensive system.
It is not yet clear what the extent of the new legislation will be and to which groups of workers it will apply. To see the full joint declaration issued by the Government, the CBI and TUC click here.
06/05/08 .. Large Numbers of Employers Fined Over Illegal Workers
The government's legislation regarding the employing of illegal workers has netted over £500,000 since its implementation in February. Employers can now be fined £10,000 for each illegal worker they engage with regular offenders facing a possible jail sentence.
The legislation reflects the government's attempt to penalise unscrupulous employers who engage illegal workers and so gain an unfair advantage over more compliant businesses. Employers are urged to check the status of potential workers and ensure they are in the UK legally.
The number of businesses caught in the last two months engaging illegal workers is ten times more than those caught in 2007 and double those prosecuted in the previous decade.
18/04/2008 .. New Legislation for Small Private Companies
The start of the new financial year has seen a number of new pieces of legislation coming into effect. Chief among these is the change to the filing of accounts by private companies at Companies House. For accounting periods starting on or after 6th April 2008, companies will have nine months from the end of their accounting period to file their accounts rather than the previous 10.
Also from 6th April 2008, private companies are not obliged to have a Company Secretary and existing secretaries may resign their position from this date. However, the documents a secretary previously dealt with, such as the annual return, are still required to be filed at Companies House.
Other measures allow for directors to carry on after the age of 70, though from 1st October 2009 all directors under 16 must resign, and private companies are no longer obliged to hold an AGM unless specifically required to do in their articles.
31/03/08 .. Employers Facing New Sexual Discrimination Rules
From 6th April 2008 new sexual discrimination laws will protect workers from being harassed by customers or members of the public. The new rules will enable staff to seek compensation from their employer if reasonable steps have not been taken to protect them.
The new legislation may create problems for employers who are reluctant to confront suppliers or clients for fear or damaging business relations. However, employers should be aware that they now have a responsibility to protect their workers and failure to comply with the legislation may result in claims for compensation or damages.
A further element of the regulations, and an additional concern for employers, provides greater scope for workers to claim sexual discrimination within the workplace, even where they themselves have not been the target of such discrimination. Where the discrimination concerned causes an affront to their dignity or an intimidating environment in which to work a worker may make a claim against the employer.
22/02/08 .. Bill Aiming To Give Temporary Workers Employment Rights Passes Commons Vote
A private members bill, which aims to give temporary workers full employment rights, has today been passed by an overwhelming majority in the House of Commons. The UK's labour market is one of the most flexible in Europe and business leaders fear that the proposed bill would seriously jeopardise this. At present over 1 million people are engaged on a temporary basis and many would face losing their contracts were the bill to become legislation. The UK Government has long resisted calls from Europe to enact legislation along these lines and could yet veto the proposals.
Omega2 have long supported the flexible labour market and urge End Clients to contact their MPs to express their concern over these proposals. Omega2 do however expect the bill to be die naturally during the parliamentary process. Should you wish to read the transcript of the debate in the House of Commons please click here.
08/02/08 .. Private Members Bill Seeks to give Temporary Workers Employment Rights
A Private Members Bill has been tabled in Parliament that aims to give temporary workers the same rights as permanent members of staff from the outset of their assignments. The proposed measures follow the shelving of similar proposals by the European Parliament just prior to Christmas.
The UK currently boasts a highly flexible labour market but this proposed legislation would threaten that status. The Bill is to be debated in Parliament on 22nd February.
28/01/08 .. Proposals for Non-Domiciled Individuals has a Broader Impact Than Expected
The Government's publication of draft legislation regarding the taxation of non-domiciled individuals has shown that the proposals outlined in the Pre-Budget Report are to be far broader than was first thought. Rather than affecting only those non-domiciled individuals who have been resident in the UK for a number of years, the legislation is set to impact on all non-domiciled individuals regardless of the length of time they have spent in the UK.
The draft legislation is set to make major changes, particularly in the way residency is calculated with the day of arrival in and departure from the UK becoming more important. The proposals also aim to remove current "flaws and anomalies" that allow some individuals to avoid paying tax on foreign income or gains where it is actually due.
25/01/08 .. Chancellor Revises Proposed Changes to Capital Gains Tax
The Chancellor Alistair Darling has revised his changes to the Capital Gains Tax system following pressure from business organisations. In his 2007 Pre-Budget Report the Chancellor had proposed scrapping the existing system in favour of taxing capital gains at a flat-rate of 18%. This proposal led to criticism that the government was doing little to help small businesses and entrepreneurs.
The new system will see a lower-rate of 10% applicable on the first £1 million of any gains with those above this threshold being taxed at 18%. While this lower-rate band has been welcomed many feel that the delay in announcing these changes has soured relations between government and business.
22/01/08 .. IR35 Defeats Cost Contractors £130,000
Two recent cases before the Special Commissioners, both of which went in favour of HM Revenue & Customs (HMRC), have again highlighted the need for compliance by contractors with the intermediaries legislation, otherwise known as IR35. In both cases the Commissioner looked beyond the contractual terms, which suggested that a right of substitution existed, and examined the working relationships between the contractor and the End-Client. In this assessment it was the evidence of the End-Client themselves, who confirmed that the substitution clauses would not have operated in practice, that led the Commissioner to decide that an employee-employer relationship existed. The combined total of unpaid PAYE and National Insurance (NI) is estimated at £130,000.
These cases highlight the need for both End-Clients and contractors to be aware of their working practices and not rely on the wording of their contracts. Omega2 have long advised clients to assess both their contractual agreements and the reality of their relationships with temporary workers otherwise they may leave themselves open to accusations of corporate collusion.
19/12/07 .. Government Widens Net On Offshore Accounts
Following it's recent campaign against some of the major high street banks the government is thought is be considering widening the net in its efforts to recoup tax due on offshore accounts. Under a recent amnesty whereby taxpayers with previously undisclosed offshore accounts were only charged 10% by way of penalties the government recovered £400m in unpaid tax.
It is now thought that HM Revenue & Customs have entered into negotiations with a further 150 financial institutions for them to hand over details of account holders.
14/12/07 .. Government Launches Consultation on Income Shifting
Following its defeat in the Arctic Systems case the government has finally published its consultation document on income shifting. The legislation is designed to restrict the practice of diverting funds to a spouse or civil partner for the purpose of gaining a tax advantage. As suggested back in August, the proposals are an attempt by HM Customs & Excise to achieve through legislation what they failed to achieve in court.
11/12/07 .. Businesses Show Concern Over Taxation Burden
A survey published by the insurers Hiscox shows that small and medium sized enterprises (SMEs) continue to be concerned about the level of business taxation, particularly local business rates, VAT and national insurance. Nearly four-fifths of those businesses interviewed said that business taxation was their chief concern with the need to increase sales and win new business a close second. Taxation is likely to remain a major worry with the proposed changes to the capital gains tax system announced in the Chancellor's pre-budget report.
Other concerns expressed included compliance with UK corporate legislation and the amount of paperwork and regulations encountered.
10/12/07 .. EU Shelve Proposals To Give Temporary Workers Employment Rights
The EU Employment Council have today shelved plans to give temporary workers the same employment rights as permanent members of staff. For many years the government has opposed these measures as the UK labour market is more flexible than many of its european partners and temporary workers were not seen as being in need of such protection. It was thought that Britain's position was not well supported by other countries in the EU.
The news has been warmly received by small business groups and the CBI who feared that any legislation would have greatly hindered the Uk's highly flexible labour market.
23/11/07 .. Employers Face Significant Fines Over Illegal Workers
The government this week announced major changes to its immigration policy with the new measures having a significant impact on employers. Under the new legislation, which comes into effect next February, any employer which inadvertently hires workers who are in the UK illegally face fines of up to £10,000 per worker. Where an employer knowingly hires an illegal worker the potential fine is unlimited and may also carry a prison sentence.
The new regulations, the most important for 40 years, will also see the implementation of an Australian style points system ensuring that only those migrants with skills required in the UK will be admitted and the compulsory issuing of ID cards to all foreign nationals.
15/10/07 .. Businesses Unite Against Capital Gains Tax Proposals
A number of leading business organisations, including the CBI and the Confederation of British Industry, have written a letter to the chancellor Alistair Darling urging him not to go ahead with his proposed changes to the Capital Gain Tax (CGT) system. At present, CGT is charged at 10% on all business assets held for more than two years but in his Pre-Bugdet report last week Mr Darling announced that the rate for CGT would rise to 18%. The chancellor also proposed abolishing taper relief which was introduced by his predecessor Gordon Brown.
The organisations hope that the government will enter into a period of consultation in an effort to find an alternative solution.
11/10/07 ..Employers Warned Over Penalties For Late CIS Returns
The new rules governing the Construction industry Scheme (CIS), which came into effect on 6th April 2007, required those employing CIS contractors to submit monthly returns to HM Revenue & Customs (HMRC).In an attempt to facilitate an easy transition to the new scheme HMRC decided not to apply any penalties for the late submission of returns so long as they were received by 19th October.
Any returns outstanding on 19th October as well as any subsequent returns not submitted by their due date will incur a £100 fine for each month they are outstanding. For example, if the return due for the month ending 5th June is still outstanding at 19th October there will be no penalty charge for missing the monthly deadlines in June, July, August and September. However, a penalty will be charged for the return not being filed by 19th October and will continue each month until it is received by HMRC.
09/10/07 .. Pre Budget Report Summary
Alistair Darling today gave his first Pre-Budget Report (PBR) as Chancellor and outlined a number of forthcoming changes to the tax system. The principal points were as follows:
- The inheritance tax threshold for married couple and civil partnerships will rise to £600,000 with immediate effect and to £700,000 by 2010
- The main rate of Corporation Tax will be cut to 28% from next year, a reduction of 2%
- The issue of non-domiciled tax payers will be examined closely in an effort to close current loopholes
- A change in tax on aviation will mean that duty will now be paid on flights instead of individual passengers
- In an effort to "persuade us to drive less" there is to be an increase in fuel duty
The Chancellor's report also outlined a consultation into a simplification of the tax system, most notably for Capital Gains Tax and the returns on payroll taxes. However it is unlikely that the simplification will go as far as many businesses consider necessary.
02/10/07 .. New Commission for Equality & Human Rights (CEHR) Opens
Yesterday marked the opening of the new Commission for Equality & Human Rights which is an amalgamation of the three former commissions that dealt with Racial Equality, Disability Rights and Equal Opportunities. The new commission will also tackle other issues of equality such as age, sexual orientation and religion.
The new body has been welcomed by Employers groups such as the CBI and it is hoped that the commission will give high quality information and advice while avoiding an over-complicated approach. In the past many smaller firms, while trying to do the right thing, struggled to keep pace with the amount of guidance issued by the commission's predecessors. A recent survey revealed that nearly 70% of employers feel that the commission's first priority should be clear, practical and simple guidance.
05/08/07 .. Arctic Systems Victory Has a Sting In The Tail
A victory in the House of Lords for Arctic Systems Ltd has proved to be short lived following the government's announcement that there are to be changes in the treatment of 'income splitting' arrangements. Essentially, the rule changes will achieve the result that HM Revenue & Customs were unable to get in the courts. The proposed legislation looks to provide a level playing field between couples who own their own businesses and those who are employees of a business.
23/07/07 .. Special Commissioners Refuse Appeal Over IR35 Decision
A recent hearing by a Special Commissioner has upheld an earlier decision by HM Revenue & Customs (HMRC) that a contractor, operating though his own Limited Company, was inside IR35. The contractor, working through an agency, had worked for the same end-client for 5 years and had a fettered right of substitution in the contract (The Special Commissioner believed that, in reality, this could never be used).
This case reiterates the belief that those carrying the badges of employment will fall within IR35 and will further strengthen HMRC's position in pursuing other contractors who fail to declare their status accurately.
10/07/07 .. Taxman Looks to recover Debt Directly From Bank Accounts
A recent consultation document issued by HM Revenue & Customs (HMRC) outlines a proposal to collect unpaid tax directly from a taxpayer's bank account without the need to obtain a court order. It is also proposed that this power be extended to an individual's home so that HMRC could recover any debt when the property is sold. These powers could involve amounts being taken where they might not actually be due.
Iain Sutherland of Omega2 condemned the proposals saying
"When HMRC said they wanted to get rid of red tape I don’t think this is what people thought they meant.”
An HMRC spokesman insisted the measures were a means to pursue those taxpayers who deliberately delayed paying tax.
Download HMRC Consultation Document (Adobe PDF) Download Adobe Acrobat Reader here
08/06/07 .. Arctic Systems Hearing Finishes Early
The hearing in the House of Lords of the Arctic Systems case, which revolves around whether a company jointly owned by a husband and wife can issue dividends to a low or non-earning spouse, ended a day ahead of schedule. Their Lordships have retired to consider their judgment which may take some weeks. The verdict in the case may impact thousands of companies where there are two shareholders but only one earner.
08/05/07 .. Increase in Companies Incorporated
A review of the statistics published by Companies House show that there were 59,876 companies incorporated in March 2007, a 70% increase compared to the same period a year earlier. This dramatic rise may well have been caused by the new Managed Service Companies (MSCs) legislation which came into effect on 6th April 2007. The legislation is designed to limit the use of composite (or similar) companies. Many service providers are now actively encouraging the workers who previously operated through MSCs to set up their own limited companies. Download Full Story
04/05/07 .. Voluntary Disclosures of Untaxed Income Face Lower Penalties
Those individuals with offshore bank accounts who voluntarily disclose to HM Revenue & Customs (HMRC) any untaxed interest they have received from these accounts will incur less in penalties then those who refuse to do so. While tax will be payable on all previously untaxed amounts, those coming forward to make declarations prior to 22nd June will only receive a 10% penalty. Any individuals that do not disclose the amounts received but who are later caught will be liable to a 100% penalty and also the possibility of criminal prosecution.
It is estimated that HMRC could be in receipt of £5bn in the form of unpaid tax, interest and penalty charges.
01/05/07 .. Managed Service Companies legislation effective 6th April 2007
Following the April implementation of the new Managed Service Companies (MSCs) legislation it is clear that, following legal advice, many of the previous MSC service providers are concerned that even if they change the status of their individual workers to Personal Service Companies (PSCs) they may be affected by the legislation.
27/03/07 .. Managed Service Companies Legislation To Go Ahead As Planned
The Government have announced that the proposed legislation to tackle the non-compliance in the working of Managed Service Companies (MSCs), as outlined in the Pre Budget report, will come into effect on 6th April 2007. This will impact on many thousands of contractors and with the proposed recovery of unpaid PAYE and NIC from third parties could ultimately impact on End Clients.
21/03/07 .. Chancellor Delivers Mixed Budget
In what is likely to be his last Budget as Chancellor, Gordon Brown stole the headlines with a cut in the basic rate of income tax. However, as usual the devil was in the detail and with the abolition of the lower rate tax band (10%) and increases in National Insurance contributions there is little benefit to the majority of taxpayers.
Similarly with Corporation Tax, the Chancellor's 2% lowering of the of main rate to 28% was offset by proposed increases in the rate for small companies.
07/03/07 .. National Minimum wage set to rise by 3% in 2007
The Government has announced that the National Minimum wage is set to rise from October 2007. The rise, which is in line with inflation, increases the minimum hourly rate by 17p to £5.52. There is also a 15p rise in the minimum wage for 18-21 year-olds, and a 10p rise for workers aged 16 and 17.
The National Minimum wage was introduced in 1999 at £3.60 an hour and has risen consistently above inflation until this year. Though unions have called for a £6 minimum for adult workers, reports suggest that any future rises will be in line with, rather than above, inflation.
08/02/07 .. Government Releases Draft Proposals For The Recovery Of Debts From Third Parties
Following the issue of the of the proposed legislation targeting Managed Service Companies (MSCs) in the Chancellor's Pre-Budget Report in December, HM Treasury today released its proposals for the recovery of a MSCs unpaid PAYE and NI contributions from third parties.
A third party, which may include employment agencies and End-Clients, will be liable if it is felt that they had full knowledge of the worker operating through a MSC rather than merely receiving, or providing the worker's services.
05/02/07 .. Legal Victory For Taxman Opens The Way For Way To Offshore Accounts
A landmark legal victory for HM Revenue & Customs means that some major high street banks, thought to include the likes of HSBC, The Royal Bank of Scotland & Lloyds TSB, will now be required to hand over details of their customer's overseas assets. It is HMRC's belief that there are considerable amounts of offshore income not being declared on tax returns, so leading to a significant loss to the exchequer.
Some experts predict these new powers could yield the government hundreds of millions of pounds in additional revenue. Individual investors are urged to contact HM Revenue if they have any concerns.
15/01/07 .. Companies Obliged to Publish Contact & Registration Details
As part of the UK's compliance with the EU's E-commerce Directive (2002) all service providers are required to provide full registration and contact details on websites and e-mails. Text messages must contain, at minimum, a link to contact details on your website. This includes an e-mail address and full registered office details, incorporation and VAT registration numbers, membership of any trade or professional bodies and, where appropriate, clear, unambiguous prices.
The requirements are in force with effect from 1st January 2007.
13/01/07 .. Government to Increase Statutory Holiday Entitlement
Following an initial consultation in June 2006 the government has published plans for proposed legislation increasing the statutory holiday entitlement from 4 weeks to 5.6 weeks with effect from 1st October 2008. This would involve paid leave for bank holidays in additional to the current statutory entitlement of 20 days.
At present most employers already operate paid leave for bank holidays in addition to the current requirements but some take advantage of the present regulations to include bank holidays within the statutory entitlement.
10/01/07 .. Taxman Looking To Recover Unpaid Tax From Offshore Accounts
Recent stories in the national press suggest that HM Revenue & Customs are seeking to reach an agreement with the major high street banks in order to recover any unpaid tax on interest from offshore accounts. If agreement is not reached, HMRC may well take legal action to force banks to hand over this information.
Such collaboration between HMRC and banks could result in quicker identification of schemes designed to avoid paying correct tax in the UK. Several schemes have used offshore accounts in an attempt to bypass IR35.
03/01/07 .. Pre-Budget Report Impacts End Clients
The government have announced changes to the legislation covering managed service companies (MSCs). This mirrors the IR35 legislation but will also make it easier to tackle non-compliance.
A series of MSCs have encouraged contractors to sign with them on the promise of paying less tax and national insurance. They have done this despite the impact of IR35 which is equally relevant to workers operating through such structures. The proposed legislation matches that within IR35 but will make it much easier for HM Revenue & Customs to collect the correct tax and national insurance from contractors.
Omega2 have been warning clients for some time about the impact of signing contracts with spurious MSCs. We are monitoring the consultation process and shall keep our clients appraised of the potential impacts on them. contact Us for further information.
20/12/06 .. New Logo - Same Company
Following on the heels of website updates, Omega2 have gained a new logo to match the corporate identity.
Having undertaken a review of our corporate identity (and realising our old logo had 32,000 colours in it!) Omega2 engaged a graphic designer to rationalise all aspects of our output. This has resulted in new stationery, logos and website. Rest assured we now feel that our professional literature matches that of our professional service.
02/08/06 .. New Website Goes Live
Omega2 have launched their new website to offer easier navigation. It is anticipated that the new site will allow both quicker navigation to the subjects that matter, and more rapid communication through online forms. There is now a fully secure client section where it will be possible to exchange data in real time.
We welcome your feedback on the new site as it is intended to go through a series of rollouts to encompass all aspects of the company. Please use the message form on the contact Us page to send us your feedback.
Normal industry News Items will replace these IT messages shortly. Thank you for your patience.
31/07/06 .. Omega2 IT News
Following a malicious attack on the Omega2 servers by way of several Trojans (viruses), Omega2 has upgraded its systems to ensure future service is not impaired.
Despite running full versions of one of the best known virus checkers, Omega2 recently lost access to its servers as a result of a virus. This rendered the drives unusable. It has taken some time to recover the data and install new servers as a clean installation. The problem also manifested itself at our ISP who raised the issue with us and assisted in the final rectification of the problems.
Apologies to anyone who has had difficulty contacting us in this period. We are now confident that the problems are behind us and are looking forward to many virus free years of delivery.
HM Revenue and Customs Inspections Increase.
It has become clear that the special teams within HM R&C are becoming more effective at both identifying contractors and targeting investigations. There are a number of specific investigations currently underway, many utilising full site audits to simplify the process for identifying targets. End-Clients are being asked to provide key information to clarify the actual working arrangements of Contractors on their sites. It is imperative that End-Clients and Contractors understand the factors and potential pitfalls of supplying misleading information.
Omega2 advise a leading end-client group
The team have again spoken as key note speakers to a major industry meeting sponsored by PricewaterhouseCoopers, to advise on current legislation in all areas affecting the use of temporary labour.