Does the Job Retention Scheme apply to casual workers?
Waiting for Tax
by Jolyon Maugham
4y ago
1. The link below will take you to an amended version of written advice I gave yesterday to a client. It is amended in the sense that I have anonymised the client and removed details from the description of the facts that might enable the client to be recognised. It is otherwise unchanged. I am publishing my written advice in this form with that client’s permission. 2. The client in question engages thousands of ‘casual’ workers – I come on to discuss what I mean by that term at 4 below – and was exploring whether it might use the Job Retention Scheme to furlough those workers so that they hav ..read more
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A culture lives in its language or dies in a museum
Waiting for Tax
by Jolyon Maugham
4y ago
My speech at the Rali dros enw uniaith Gymraeg i’r Senedd [Rally for a Welsh-only name for the Senedd] My good friends at Plaid Cymru have sent me some briefing notes about the important legal issues raised by the Senedd and Elections (Wales) Bill. And I am grateful to them. And they suggest I speak to you of those issues. But I although I am a lawyer, you have invited me today not for that reason but because I am a New Zealander who has spoken of how policy changes in NZ to promote the use of Te Reo Maori, the Maori language, sparked a resurgence in Maori culture in New Zealand. New Zealander ..read more
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How to get Brexit done by 31 October
Waiting for Tax
by Jolyon Maugham
4y ago
The Prime Minister has made his “take it or leave it” offer to the EU – but it is far from clear that either the EU or Parliament will find it palatable. Parliament has said that unless it approves the Withdrawal Agreement the PM must ask for an extension – but the PM has point blank refused. Behind the scenes, the PM’s office is briefing journalists about ever more cunning plans to avoid the Benn Act, litigants are lining up in Court to compel compliance with it, and Parliamentarians present and past are worrying about whether one of those cunning plans might just work. We all know the damage ..read more
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The flaw in the Benn Act
Waiting for Tax
by Jolyon Maugham
4y ago
There is a flaw in the European Union (Withdrawal) (No.2) Act 2019 (the “Benn Act“) and, if MPs want to avoid us leaving without a deal, they may need to take counter-measures. The flaw arises in circumstances where the Prime Minister brings a Withdrawal Agreement (“WA”) to Parliament for approval. And it arises from the mismatch between the provisions of the Benn Act and those of the European Union (Withdrawal) Act 2018 (the “2018 Act“). What follows is a slightly simplified description of the flaw, to aid readability. To avoid the PM having to request an extension from the EU under section 1 ..read more
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Inclusive Ownership Funds – is the FT’s analysis correct?
Waiting for Tax
by Jolyon Maugham
4y ago
On Monday, as we moved one step closer to a General Election, the FT launched a brutal attack on a flagship Labour policy.  Labour, in one of “the biggest state raids on the private sector to take place in a Western democracy”, will “confiscate” shares. Turning the rhetorical dial up to 11 it said “Labour would expropriate £300bn.” Labour’s Inclusive Ownership Funds (IOF) policy requires a large company – defined as one with 250 employees or more – to transfer 1% of its shares each year into a fund on trust for its workforce, up to a maximum of 10%. The transfers will be effected either by a g ..read more
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Is No Deal unlawful?
Waiting for Tax
by Jolyon Maugham
4y ago
The updated written pleadings in the case brought by over seventy Parliamentarians to prevent Boris Johnson treating Parliament as an inconvenience he can suspend can be read here. One of our lines of argument is that ‘No Deal’ is unlawful as a matter of domestic law and, in extremis, a court would order Boris Johnson to revoke Article 50. That is a rather striking contention and so I thought it might be helpful to set out, in somewhat greater detail, how the argument runs. 1. As a matter of UK constitutional law, Miller in the UKSC (correctly) determined that (i) EU law could be regarded as a ..read more
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Why ‘good’ Tories are supporting Boris Johnson
Waiting for Tax
by Jolyon Maugham
5y ago
I met last night with a senior Conservative MP in a very small gathering (mostly of Tory supporters) under Chatham House rules. It was – even by those standards – a frank and honest discussion. X comes from a Conservative tradition I’ve always had regard for – although it is not my tradition – and I’ve been alarmed to see Tories of that tradition supporting Boris Johnson (“BJ”). In the circumstances I was keen to understand how X had arrived at that destination. I tweeted a summary of X’s view last night but want to address (1) X’s logic in more detail and (2) some of the responses to my tweet ..read more
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An Amendment to the Cooper Letwin Bill
Waiting for Tax
by Jolyon Maugham
5y ago
In case anyone cares to propose it here is a draft new clause for the Cooper/Letwin Bill which puts into the hands of Parliament the in extremis decision whether to revoke or No Deal. *          Duty to seek the consent of the House of Commons to leave the EU without a withdrawal agreement (1)        Subsection (2) applies if, at midday on 12 April 2019: (a) no withdrawal agreement has been ratified in accordance with section 13 of the European Union (Withdrawal) Act 2018; and (b) no agreement has been reached under Article 50(3) of the Treaty on European Union to extend the date at which the ..read more
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The Cooper-Letwin Bill (extended edition)
Waiting for Tax
by Jolyon Maugham
5y ago
What follows is an extended version of an article I wrote for the Guardian on 2 April 2019. *** When you break up with someone you love all you can see are the things that are not her. Not her jokes, not her smile, not her taste, and so on. Anyway, the last three years have been a bit like that, constitutionally speaking. The pervading all around is the country that we no longer are – pragmatic, competent, careful, vaguely sensible. All you see is poignancy. I say this because of – as you do if you’re a lawyer – the Cooper-Letwin Bill. Those same qualities we once associated with the country w ..read more
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The European Union (Parliamentary Sovereignty) Bill
Waiting for Tax
by Jolyon Maugham
5y ago
What follows is a draft Bill to ensure that Parliament – rather than the Government – controls the key remaining questions governing the United Kingdom’s proposed departure from the European Union. Please add your suggestions for drafting with comments. I will monitor those suggestions and make changes accordingly. *** European Union (Parliamentary Sovereignty) Bill A BILL To Make provision in connection with the United Kingdom’s proposed withdrawal from the European Union. BE IT ENACTED by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Tempor ..read more
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