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It’s self-evident that work practices in the UK and other developed economies are changing.

In one of the first cases I ever argued before the (now defunct) General Commissioners, I had been instructed by the director of a family-owned company.

Facts of the case

The business, Karate World, provides instruction in martial arts. It was originally set up by a Mr Thompson as a sole-trader business, with a number of employees.

The US authorities are increasing their audits of foreign workers and duties undertaken by Short Term Business Visitors (STBVs).