Workplace Learning

A new consultation document heralds a reform to the taxation of contractors working through personal service companies, writes Elizabeth Middleton of law firm Cripps.

There is no doubt that George Osborne's national living wage, to be launched next year, is a policy with its heart in the right place. For example, more than three and a half million women, almost 30 percent of the female workforce, will receive a pay rise as a result of the legislation.