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    iPhone not a computer

    HM Revenue and Customs (HMRC) have accepted that smartphones supplied by employers are not computers and thus a 2006 statement of practice that these would be subject to the benefits in kind regime that applies to computers is not applicable.…

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    Side Letters

    What is a Side Letter? A side letter is a document that is ancillary to another contract. The key question whenever the content or effect of a side letter is disputed is whether or not the side letter is binding.…

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    DFA Law Recruits More Team Members

    DFA law has boosted staff numbers by the recruitment of Aimee Shaw from local firm Shoosmiths.  Aimee, who started in June, will add to the three lawyers in the firm's Road Traffic Accident unit based at Waterside. Her role will…

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    Revised Guidance for Self Employed

    HM Revenue and Customs (HMRC) have published new guidance intended to help personal service companies determine their correct employment status. HMRC will take a risk-based approach to consider how likely it is that they need to check whether IR35 applies…

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