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...
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...
[Insert date][Insert] Employment Tribunal[Insert address]To the [insert] Employment Tribunal[Insert name of case, eg X v Y]Claim Number: [insert claim...
[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...
Coronavirus (COVID-19): The Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations 2020 (Week’s Pay Amendment Regs 2020),...
Collective agreements are agreements negotiated between one or more trade unions and employers or employers' associations and which relate to one or...
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....
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...
FORTHCOMING CHANGE: Finance Bill 2021 will make the following changes to the off-payroll IR35 legislation:•section 61O of the Income Tax (Earnings and...
FORTHCOMING CHANGE: Finance Bill 2021 will make the following changes to the off-payroll IR35 legislation:•section 61O of the Income Tax (Earnings and...
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...
Depending on the circumstances, a payment made or other benefit provided in connection with the termination of an office or employment may be taxable...
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...
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...
The foreign service exemption is, broadly, an exemption from income tax which applies to termination payments where:• the employee worked all or part...
Companies sometimes provide directors or employees with low interest (or interest-free) loans as part of the reward package or on specific occasions...
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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