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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
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
Precedents
[To be typed on headed notepaper of transferee][Strictly private and confidential][Address][Date]Dear [enter name(s) of relevant individual(s) at the...
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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
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): 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
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. 9th Nov
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
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
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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29th Nov
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 and Philip Swinburn of Macfarlanes 29th Nov
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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29th Nov
Practice notes
Coronavirus (COVID-19): in light of the coronavirus crisis, the government has announced temporary measures to support both the employed and the...
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Produced in partnership with Anne Redston 29th Nov
Practice notes
FORTHCOMING CHANGE: from 6 April 2021, the off-payroll IR35 regime currently applicable to public authorities will be extended to all medium and large...
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29th Nov
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 29th Nov
Practice notes
Companies sometimes provide loans to directors or employees as part of the reward package or on specific occasions to help the individual meet...
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29th Nov
Practice notes
This Practice Note sets out the details of the apprenticeship levy, which is payable by certain employers at a rate of 0.5% of the employer’s annual...
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29th Nov
Practice notes
FORTHCOMING CHANGE: from 6 April 2021, the off-payroll IR35 regime currently applicable to public authorities will be extended to all medium and large...
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29th Nov
Practice notes
FORTHCOMING CHANGE: it was revealed in the Queen’s Speech on 14 October 2019 that the government intends to table legislation, the Employment...
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29th Nov
Practice notes
This Practice Note explains the anti-avoidance legislation that applies where an individual worker provides services to an end client through an...
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29th Nov
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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29th Nov
Practice notes
The off-payroll IR35 regime broadly applies where:•from 6 April 2017, a public authority, and•from 6 April 2021, a private sector entity (other than...
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29th Nov
Practice notes
Coronavirus (COVID-19): in light of the coronavirus crisis, the government has announced temporary measures to support the employed. For more detail...
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29th Nov
Practice notes
Coronavirus (COVID-19) and TUPE transfers: it has been confirmed that the Coronavirus Job Retention Scheme (CJRS), which provides support to employers...
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29th Nov
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 29th Nov
Practice notes
In addition to cash earnings, such as wages or salaries, many reward packages include non-cash items, such as the provision of a car, health insurance...
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29th Nov
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 29th Nov
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 29th Nov
Practice notes
The onshore employment intermediaries legislation broadly applies when an onshore employment intermediary entity is used to facilitate the provision...
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Produced in partnership with Patrick Ford of Squire Patton Boggs 29th Nov

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