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Precedents
[Strictly private and confidential][Address][Date]Dear [enter name(s) of relevant individual(s) at the transferor],Proposed transfer of [enter...
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9th Nov
Practice notes
For employees starting fresh employment on or after 6 April 2012, the right not to be unfairly dismissed generally only arises when the employee, by...
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9th Nov
Precedents
1Introductions of those present if necessary. Confirm who is taking notes and that copies of the meeting notes will be made available to the...
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9th Nov
Practice notes
Coronavirus (COVID-19): All proceedings in employment tribunals in England, Wales and Scotland during the coronavirus (COVID-19) pandemic and until...
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9th Nov
Practice notes
To succeed in a claim of unfair dismissal, the claimant must establish that they were dismissed by the employer. A contract of employment may...
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9th Nov
Precedents
[To be typed on headed notepaper of employer][Date]Dear [insert name of employee],Re: [insert name of employer] (the Company)Following our most recent...
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9th Nov
Practice notes
Three months beginning with the effective date of terminationAn unfair dismissal claim must generally be submitted to the employment tribunal within...
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9th Nov
Practice notes
Coronavirus (COVID-19): All proceedings in employment tribunals in England, Wales and Scotland during the coronavirus (COVID-19) pandemic and until...
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9th Nov
Practice notes
Coronavirus (COVID-19): All proceedings in employment tribunals in England, Wales and Scotland during the coronavirus (COVID-19) pandemic and until...
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9th Nov
Precedents
1Paragraph 1 of the Grounds of Claim is admitted.2As to paragraph 2 of the Grounds of Claim, it is denied that the Claimant’s colleagues were...
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9th Nov
Precedents
[ON YOUR LETTERHEAD][Name and address of other party, or other party’s solicitor]Dear [insert contact name][Insert subject of letter, eg names of...
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9th Nov
Practice notes
Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 12th Jan
Precedents
[Insert date][Insert] Employment Tribunal[insert address]To the [insert] Employment Tribunal[Insert case name]Case No: [Insert case number]...
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9th Nov
Precedents
[Insert in para 8.2 of claim form ET1:]1The Claimant was employed by the Respondent as a [job title]. She worked at the Respondent’s premises at...
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9th Nov
Practice notes
Collective agreements are agreements negotiated between one or more trade unions and employers or employers' associations and which relate to one or...
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9th Nov
Precedents
Date: [insert date]Dear [insert name of employee]Congratulations and thank you for telling me about your pregnancy and the date that your baby is due....
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9th Nov

Most recent Pay, benefits and tax content

Practice notes
Coronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary measures to support the employed. For more detail on...
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Produced in partnership with David Smith of DLA Piper 9th Apr
Practice notes
Some payments made on the termination of an employment or office can be paid tax free. Some of these exemptions are often overlooked in practice. The...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
FORTHCOMING CHANGE: Finance Bill 2021 will make the following changes to the off-payroll IR35 legislation:•section 61O of the Income Tax (Earnings and...
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9th Apr
Practice notes
FORTHCOMING CHANGE: Finance Bill 2021 will make the following changes to the off-payroll IR35 legislation:•section 61O of the Income Tax (Earnings and...
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9th Apr
Practice notes
The tax treatment of payments in lieu of notice (PILONs) fundamentally changed under the amendments to sections 402 to 404 of the Income Tax (Earnings...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
Depending on the circumstances, a payment made or other benefit provided in connection with the termination of an office or employment may be taxable...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
Given the ever increasing global mobility of employees, employers could be regularly required to understand and comply with numerous legislative...
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Produced in partnership with Darren Oswick of Simmons & Simmons 9th Apr
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Q&As
An employer may suspend an employee from work on medical grounds in certain circumstances. Such suspensions must be in consequence of a requirement...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 9th Apr
Practice notes
This Practice Note examines:•the non-discrimination rule in section 61 of the Equality Act 2010 (EqA 2010) relating to occupational pension...
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9th Apr
Practice notes
An employee is entitled, under section 64 of the Employment Rights Act 1996 (ERA 1996) to be paid for up to 26 weeks while suspended from normal...
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9th Apr
Practice notes
The auto-enrolment regime, established under the Pensions Act 2008, Pt 1, imposes a new statutory duty on employers to make arrangements for the...
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9th Apr
Practice notes
What are discretions in employee share schemes?It is common to see contracts include powers for a party to determine a particular matter ‘in its...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
This Practice Note looks at pensions-related issues that can arise under settlement agreements within the arena of English law.Settlement (or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
Ways of accruing pension benefitsThere are a variety of possible pension arrangements for employees. The main options include:•occupational pension...
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9th Apr
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a regulatory easement for employers...
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9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALESWhat is contractual enrolment?Contractual enrolment is where workers are...
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9th Apr
Practice notes
FORTHCOMING DEVELOPMENT: As promised in the Spring Budget 2020 (held on 11 March 2020), on 21 July 2020 HM Treasury launched a call for evidence...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
Coronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC announced the Coronavirus job...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 9th Apr

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