Understanding pay, benefits, and tax is vital for legal professionals advising on employment matters. This topic covers the intricacies of compensation structures, statutory entitlements, and tax implications.
Immigration analysis: The Supreme Court unanimously held that a civil penalty notice issued under section 15 of the Immigration, Asylum and...
The Good Law Project (GLP) has announced that it is supporting a legal challenge to the Equality and Human Rights Commission's (EHRC) statutory Code...
This edition of Employment weekly highlights includes: (1) regulations extending the time limit for presenting complaints to the employment tribunal...
The Advisory, Conciliation and Arbitration Service (Acas) has launched a consultation on a draft revised Code of Practice on disciplinary and...
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...
Car or car allowanceMany employers provide company cars for certain employees as part of their remuneration package, or give them a car or fuel allowance.For sample contract wording, see Precedent: Clauses—car or car allowance.Cars and car allowances not wagesA company car is not wages for the
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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