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.
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...
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
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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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