Business Liability

Business Liability in United Kingdom

Definition of Business Liability

In accordance with the work A Dictionary of Law, this is a description of Business Liability : Liability (contractual or tortious) for a breach of obligations or duties arising in the course of a business (which can include the activities of a government department or local or public authority) or from the occupation of business premises. The Unfair Contract Terms Act 1977 and, for consumer contracts, the Unfair Terms in Consumer Contracts Regulations 1999 limit the extent to which a person may rely on terms in his contracts that attempt to exclude or restrict his business liability (See exclusion and restriction of negligence liability).

IR35: Business Entity Tests dropped

From 6 April 2015, HMRC is to withdraw the use of the business entity tests (BET) and example scenarios used by service businesses to check whether they are at risk of an IR35 review (and hence at risk of being deemed employed rather than self-employed). The tests were always seen as asking apposite questions but, equally, as providing outcomes of dubious validity. They were at least an attempt to provide some objective criteria and provide some certainty to all concerned. HMRC will respect risk assessments under the BET where an enquiry is opened before the change.


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