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Practice notes
All employees are under a duty of fidelity to their employer. The duty of fidelity is also known as the duty of good faith, or of loyalty.Fidelity is...
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9th Nov
Precedents
[To be typed on employer’s headed notepaper][Enter name and address of employee][Enter date]by handDear [enter name]Garden leaveI refer to [[enter...
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9th Nov
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
Precedents
[Insert date][Insert] Employment Tribunal[Insert address]To the [insert] Employment Tribunal[Insert name of case, eg X v Y]Claim Number: [insert claim...
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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
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): The Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations 2020 (Week’s Pay Amendment Regs 2020),...
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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
[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
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 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
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): 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
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 Judith Hogarth of Excello Law 9th Apr
Practice notes
The foreign service exemption is, broadly, an exemption from income tax which applies to termination payments where:• the employee worked all or part...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
Coronavirus (COVID-19): HMRC has published guidance on how employers should treat certain expenses and benefits provided to employees during the...
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9th Apr
Practice notes
Redundancy is one of five ways in which an employment contract may be terminated unilaterally by an employer where such termination will be...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
Companies sometimes provide directors or employees with low interest (or interest-free) loans as part of the reward package or on specific occasions...
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9th Apr
Practice notes
What are managed service companies?Many individual workers supply their services to clients, not directly as a self-employed person, but via an...
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9th Apr
Practice notes
Restrictive covenants or undertakingsThese are undertakings given by employees during employment or on termination which restrict their conduct or...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 9th Apr
Practice notes
Specific rules in the benefits code in ITEPA 2003, Part 3 apply to 'employment-related loans' and, in certain circumstances, impose income tax and...
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9th Apr
Practice notes
The UK has a comprehensive code for the taxation of employment income. This Practice Note deals with the basic principles of income tax on employment...
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9th Apr
Practice notes
Coronavirus (COVID-19) and TUPE transfers: the Coronavirus Job Retention Scheme (CJRS), which provides support to employers with a grant to enable...
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9th Apr
Practice notes
The Pay As You Earn (PAYE) system is the means by which an employer or pension provider makes certain statutory deductions from an employee’s or...
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9th Apr

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