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HMRC has updated the advisory fuel rates for company cars, with new rates applying from 1 September 2026....
This edition of Employment weekly highlights includes: (1) a government consultation on the draft revised statutory tipping code of practice, (2)...
The Department for Business, Innovation, Science and Trade (BIST) has launched a consultation on a draft revised statutory Code of Practice on Fair...
Commercial analysis: The High Court held that only the contracting AFH entity could enforce post-termination restrictive covenants against a...
The government has published proposed new benefit and pension rates for 2024 to 2025 including in respect of Statutory Maternity Pay (SMP), Statutory...
ET1 grounds of claim—indirect sex discrimination[Insert in para 8.2 of claim form ET1:]1The Claimant is a woman and the Respondent is [enter details,...
Waiver of noticeEmployers and employees can waive their right to be given notice when their employment relationship comes to an end.Waiving...
Constructive dismissaldismissal of an employee by their employer will typically be at the instigation of the employer. In other words, the employer...
Is high blood pressure a qualifying disability under the Equality Act 2010?High blood pressure is also known as ‘hypertension’ (see NHS choices: High blood pressure (hypertension)).A person with hypertension is not deemed to be disabled under paragraph 6, Part 1 of Schedule 1 to the Equality Act
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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