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Practice notes
Protective awardsThis Practice Note examines claims for protective awards following an employer’s failure to carry out collective redundancy...
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19th May
Practice notes
Unfair dismissal time limitThree months beginning with the effective date of terminationAn unfair dismissal claim must generally be submitted to the...
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19th May
Practice notes
Place of work and mobility clausesThe written statement of particulars of employment issued to a worker to comply with section 1 of the Employment...
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19th May
Practice notes
Wrongful dismissal compensationThis Practice Note examines the remedies (heads of claim) available in the case of dismissal in breach of an employment...
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19th May
Practice notes
Employment tribunal case managementCoronavirus (COVID-19): All proceedings in employment tribunals in England, Wales and Scotland during the...
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19th May
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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19th May
Practice notes
Qualifying period for unfair dismissalFor employees starting fresh employment on or after 6 April 2012, the right not to be unfairly dismissed...
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19th May
Practice notes
Definition of redundancyIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into...
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19th May
Practice notes
Office-holdersIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
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19th May
Practice notes
Statutory minimum noticeSection 86 of the Employment Rights Act 1996 (ERA 1996) provides for a statutory minimum period of notice that must be given...
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19th May
Practice notes
Time off work for antenatal appointmentsAn employer or, where applicable, a temporary work agency or hirer, cannot unreasonably refuse to allow a...
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19th May
Practice notes
Continuity of employmentUPDATE: In its ‘Good Work Plan’ published in December 2018, the government has indicated that it will legislate to extend the...
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19th May
Practice notes
Early judicial assessment of employment tribunal casesCoronavirus (COVID-19): All proceedings in employment tribunals in England, Wales and Scotland...
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19th May
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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19th May
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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19th May
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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19th May

Most recent Tax content

Practice notes
Employment status tests—from a tax and NICs perspectiveCoronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary...
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Produced in partnership with Anne Redston 8th Jul
Practice notes
Employment status—why it mattersCoronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary measures to support...
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Produced in partnership with Anne Redston 7th Jul
Practice notes
IR35—off-payroll workers—practical considerations for the fee-payerThe off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public...
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6th Jul
Practice notes
IR35—off-payroll workers—practical considerations for the end clientThe off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public...
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6th Jul
Practice notes
IR35—the general regimeThis Practice Note explains the general IR35 regime which applies where an individual worker provides services to an end client...
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6th Jul
Practice notes
IR35—off-payroll workersCoronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary measures to support the...
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Produced in partnership with David Smith of DLA Piper 6th Jul
Practice notes
Writing off loans to directors or employeesCompanies sometimes provide loans to directors or employees as part of the reward package or on specific...
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30th Jun
Practice notes
Tax issues on the provision of loans to employees or directorsCompanies sometimes provide directors or employees with low interest (or interest-free)...
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30th Jun
Practice notes
Employment-related loans—definedSpecific rules in the benefits code in ITEPA 2003, Part 3 apply to 'employment-related loans' and, in certain...
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30th Jun
Practice notes
UK employment tax issues for cross-border employmentGiven the ever increasing global mobility of employees, employers could be regularly required to...
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Produced in partnership with Darren Oswick of Simmons & Simmons 30th Jun
Precedents
Consultancy agreement—company and company—pro-clientupdate: From 6 April 2021, the off-payroll IR35 regime, which has applied since 2017 to public...
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25th Jun
Precedents
Consultancy agreement—company and company—pro-consultancyupdate: From 6 April 2021, the off-payroll IR35 regime, which has applied since 2017 to...
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25th Jun
Practice notes
Tax treatment of pensions—an introductionBroadly speaking, tax applies to UK registered pension schemes in three different areas:•tax treatment of...
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Produced in partnership with Christopher Stiles of Gowling WLG 25th Jun
Practice notes
Taxation of payments in lieu of notice (PILONs) and post-employment notice pay (PENP)The tax treatment of payments in lieu of notice (PILONs)...
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Produced in partnership with Sam Whitaker of Shearman & Sterling 22nd Jun
Q&As
If a worker is based outside the UK, and does not pay UK tax, do the off-payroll working (IR35) rules apply?Broadly, the effect of the off-payroll...
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14th Jun
Q&As
Under the post-April 2021 off-payroll working rules, when will there be an obligation to provide a status determination statement?Under proposed...
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6th Jun
Q&As
What are the tax consequences of providing for payment to an outgoing employee for post-termination litigation assistance in a settlement...
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6th Jun

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