Tied into 2 year contract with incompetent accountant (UK) I'm 7 months into my first Software contract and setup a limited company before hand. I chose a local accountant based on recommedation and am now regretting doing so as communication is very poor (for example changes email without notifying). The accountant failed to provide P30s for the last few months resulting in a debt with HMRC which I was unaware of and has been accumulating interest, not much but still worrying. I Tried to call the accountant but he's on holiday (yet again). I've called HMRC directly and had to sort everything out myself and paid off the debt as soon as I was made aware. I checked the contract I signed to see how much notice I would need to give to end services as naturally I want to leave this accountant and noticed the contract is for 2 years and thereafter 3 months notice is required. Is there a way out of this contract? I'm quite clueless, the whole point of paying an accountant was so I didn't have to worry about this sort of thing. Thanks.
A distinction has to be made between incompetent and unsatisfactory. Beware defamation laws, when you accuse someone of being professionally incompetent. Poor communication is not grounds for breaching a contract. It is not entirely obvious that your P30s problem is a breach of contract on the accountant's part – it might be, depends on what the contract says. You should hire an attorney to scrutinize the contract, as well as looking into the question of the accountant's duty to you as a customer. It might turn out that the accountant has been negligent, or you may have higher expectations than you contracted for. But you might have grounds to sue the accountant in which case terminating the contract would be preferable (from the accountant's perspective).
Neither The contract is completed when each party has totally fulfilled its obligations under the contract. In this case, it is when the purchaser has consumed or otherwise dealt with the banana to their satisfaction. The vendor has ongoing obligations under the contract until this happens. For example, obligations that the banana is of merchantable quality and fit for purpose. If the purchaser peels the banana and discovers that it is "off" or eats the banana and develops food poisoning then the vendor still has obligations and can be sued under the contract. Yes, I realize that no one is going to sue anyone over a rotten banana but let's assume that "banana" is code for 54km of motorway construction and £1 is actually £1 billion. When is the contract formed? This is not a trivial determination and there are literally hundreds of thousands if not millions of lawsuits that have turned on this exact question. Once the contract is formed its binding on both parties; until then, either can walk away (subject to estoppel) The traditional analysis involves offer and acceptance. In your banana scenario, the shop displaying "Banana's: 50p/each" (it's a fruit shop - they always have unnecessary apostrophes) is not an offer - it is an invitation to treat. An offer is made by Ben placing the banana on the counter and proffering the £1, it is accepted by Sam taking the £1. At this point, the sale is binding on both parties. Ben has fulfilled all his obligations under the contract, Sam still has some. In addition to those discussed above, he owes Ben 50p. Strictly speaking, this is not an obligation under the contract but a debt due and payable. Consumer protection law The proceeding is a strict contract law interpretation - many jurisdictions have consumer protection legislation (and food safety laws for bananas) that impose additional protections and may change the contract law position.
Not legal advice - you should consult an attorney who knows your local jurisdiction. That's a general statement, but especially true here because the GDPR does not include personal liability for directors (or others) in the event of a data breach, but domestic laws may indeed do just that. The UK is one example where certain circumstances can lead to criminal liability for directors of a firm in the event of a breach. That said, your company should care. The fines for knowingly allowing a breach or not reporting it properly in a timely manner have been made more significant than the prior Directive. There are things you could do to potentially mitigate consequences in the event of a breach and a fine being levied on the company, such as aligning with best practices and getting certifications. In sum, the actual punishments for noncompliance will vary by jurisdiction, but any business that handles data in the EU should undoubtedly be ensuring it is aware of what, if any, obligations it has and taking steps to comply before May's deadline.
For a definite answer, Bob should ask his tax advisor. German freelance status (&quot;Freiberufler&quot;) is a bit difficult to navigate, because legally speaking, this status can only be applied to contract work that requires a university degree, everything else is a regular business (&quot;Gewerbe&quot;) that is taxed differently and requires you to join the chamber of commerce. This has become a bit murky as there are freelance software developers without a degree (who should be careful about using the word &quot;engineer&quot;) and the tax office seems to accept that, but I'm not entirely sure they are as lenient towards entertainers (which YT would fall under). The way I understand the Blue Card FAQ, freelancing is not allowed for Blue Card holders, I'd consider that the bigger problem (but that's an immigration issue, not a tax issue).
Being outside of IR35 means one is considered a (self-employed) contractor, not an employee, and as such will not have income tax and national insurance contributions deducted under PAYE. HMRC require the NINO and Ltd Co details to cross-reference the payments declared in the public sector's accounts with the Ltd Co's accounts to ensure (a) they match, (b) the correct tax and NIC is paid by the relevant entities, and (c) to confirm the identity and/or status in the Ltd Co of the recipient of the payments.
This question sounds to me like there is an inferred intent of the person giving the invoice to manipulate their value added tax rate due to the misclassification, and then an unrelated issue related to an overly high charge for the services which are basically independent. Is the classification of the job material in some way to either of those issues in a non-obvious way that you haven't clarified in your question? I will answer on the assumption that it is not, because at first glance, it is hard to see why this would matter with respect to either issue. A CVR listing is sort of half way between a U.S. Secretary of State company listing and a U.S. Securities and Exchange Commission company listing with more than just bare bones contact information but less than a full fledged public company's disclosure statement. The fact that the company's business type classification is not a precise match for the kind of work that they did for you on this job is not obviously material to either what VAT taxes would be due (which usually depends upon the particular kinds of goods and services involved in the transaction) or the rate that a company can charge for a particular kind of work done. The fact that a company is classified in one category that describes the overall enterprise doesn't mean that every last thing done by the company must precisely fit that description. The mismatch could also conceivably be nothing more than a clerical error made by somebody preparing the CVR listing, in which case, again, the answer is "so what?" Therefore, as far as I can tell from the limited information in the question, this is just an immaterial error with no relevance to any of the likely disputes that you might have in this case. Usually, an immaterial error in a public record or invoice would not be a ground to object the amount that a company charged for the work, nor would it be something that would be appropriate to complain about in any way that would bring you an advantage that I can see in this transaction. This doesn't mean that you don't potentially have grounds to object to the invoice and dispute the higher than expected charges. But, bringing up the issue of the CVR code doesn't appear to add anything to your rights in this dispute. This said, I can certainly imagine circumstance where the wrong CVR code could be a hint that something else really is amiss. For example, suppose that you need a license to do a cleaning job since it involves environmental hazards and waste disposal, but you don't need a license to do management consulting, because who cares if someone is stupid enough to take your bad management advice. In that situation, the company might be misclassified because it doesn't have and perhaps cannot get for some reason, the business license that it needs to do the cleaning job. Charging for services while not having the proper business license might very well be illegal and a ground not to pay, and the error in the CVR filing might actually be an attempt to circumvent this problem. But, that kind of possibility relies upon pure speculation and without more facts there is no good reason to assume that something nefarious is going on here.
I see that most (all up to this point) answers and comments are made around if a verbal contract is binding enough for the employer to &quot;pursue back&quot; the extra payment that you received... but as far as I can see, they don't even need to consider the verbal agreement. Your employer thought (and apparently was right) that you were going to resign, so they offered you a payment raise in exchange for you to stay for two more years. You verbally agreed but this agreement was never written down nor signed by any of the parts, yet your employer respected it and for X amount of time you received more money that what your initial, written, signed contract says. Now you want to quit; as mentioned above, you only have your original contract, a contract that says two things that are key for this &quot;dilemma&quot;: The Employee will be paid £9/hr in arrears. Salary may be increased at the direction of The Employer subject to The Employee taking on additional responsibility which is agreed upon by both parties. If the Employer makes an overpayment to the Employee to which she is not entitled, or which is more than that to which she is entitled, the Employer has the right to recover the overpayment by deductions from the Employee's salary or from other payments due to them. You received payments for £11/hr, which is more that that to which you're entitled according to this (one and only) contract; so, your employer has the right to claim back those £2/hr that, officially, you were not entitled to. IF you want to argue that, as the 1st point says, both parties agreed to increase your salary for &quot;additional responsibilities&quot;, YOU would also have to admit that you agreed to stay for two more years, agreement that you are not complying to; so, once again, it's a point in favour for your employer. All in all, it all boils down to how your employeer &quot;feels&quot; when you present your resign letter; maybe they will just agree and let you go without further issues, but if they want to claim back that payment raise, IMO they have both the right AND the arguments to do so.
There's good information at https://www.gov.uk/private-renting-tenancy-agreements/your-landlord-wants-to-end-your-tenancy. There are several types of tenancy with different rules, but in all of them, the landlord has to give you a certain amount of notice to move out, and it has to give a specific date. "Three months from when a buyer is found" doesn't seem to fit that, so I would say you have not yet received formal notice to move out. This statement may have just been a courtesy to give you more advance warning. So for instance, if you are in a tenancy that requires two months notice, the landlord may have intended this to mean "I plan to send you formal notice about one month after a buyer is found." Of course, this is not binding; he could send you formal notice tomorrow if he changes his mind. As far as I know, the sale of the house is really irrelevant in all of this. You don't automatically have to move out just because the house is sold; if you're not explicitly told to leave (with appropriate notice) then you don't have to, and you'll just start paying your rent to the new landlord. If you have a fixed-term tenancy, then the sale of the house doesn't shorten it. I am not sure what the point is of getting angry at the estate agents. Your tenancy is a matter between you and your landlord, and the estate agents have nothing to do with it. They work for your landlord, not for you.