UK Knowledge Collection | Right to Work, online marketplaces, and salaried members rules for LLPs

Changes to the Right to Work scheme in the UK, taking effect on 1 October 2026, broaden the scope of who is required to prevent illegal working and expand the definition of employer for these purposes. Compliance duties extend to businesses that engage workers under service contracts, use individual subcontractors or operate digital matching platforms. Our Insight looks at the new regime's requirements and the impact on staffing supply chains, and our immigration experts will host a webinar in September to explore in more detail the new extended liability rules and how businesses can mitigate their risk.

The government is consulting on proposals to extend VAT liability rules for online marketplaces to cover sales by UK-based businesses where the goods are situated in the UK at the point of sale, as part of measures to combat non-compliance. Our Insight sets out the operational and compliance implications for online marketplaces and the UK businesses that use them.

Salaried members rules were introduced to tackle the perceived problem of disguised employment relationships through limited liability partnership (LLP) membership, by removing the presumption of self-employment for certain LLP members. The Supreme Court has now endorsed the Court of Appeal's narrow interpretation of condition B of the rules (broadly, whether an LLP member has significant influence over the partnership's affairs). Our Insight considers the significance of this judgment for LLP governance.

Recent Insights

Extended UK right to work checks for staffing suppliers and platforms come into force this autumn

The Border Security, Asylum and Immigration Act 2025 extends right to work obligations to worker contracts, subcontractors and online platforms.
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UK government consults on extending VAT liability rules on online marketplaces

A consultation on proposals to make online marketplaces responsible for accounting for VAT on sales by UK-based businesses is open until 18 August.
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CJEU Grand Chamber clarifies the 'coordinated field' and hosting liability under the E-Commerce Directive

Digital service operators relying on recommendation algorithms, content-ranking systems or automated curation tools should reassess their exposure in light of the ruling by the Court of Justice of the European Union Grand Chamber on the scope and limits of the country-of-origin principle and the hosting-provider exemption under the E-Commerce Directive.
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M&A in uncertain times: a UK perspective

Structural shifts in the UK M&A environment have brought regulatory, contractual and pricing risk allocation into much sharper focus for dealmakers.
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UK Supreme Court upholds narrow interpretation of 'significant influence' in the LLP salaried members rules

The BlueCrest Capital ruling in favour of HMRC should prompt limited liability partnerships to revisit their partnership agreements and delegated authority structures.
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Events

Immigration: Right to Work changes in 2026

9 September | Webinar | 10:00-10:45
Our immigration experts will offer a practical guide for employers using contractors, agencies and platform workers on the changes to the right to work framework coming into force on 1 October.
Register now >

Occupier essentials: managing property when it is business critical but not your core business

10 September | Webinar | 09:30-10:30
The legal landscape governing relationships between commercial tenants and landlords is changing. This webinar will cover recent regulatory changes and the core legal issues for corporate occupiers, whether of offices, retail units, industrial spaces or a mixed portfolio.
Register now >