Settlement

Q&As

What is the authority for communications during the Acas early conciliation process being regarded as without prejudice?

Under section 18(7) of the Employment Tribunals Act 1996 (ETA 1996), anything communicated to a conciliation officer in connection with the...

20th Jan

Q&As

Can a settlement agreement provided for an employee to be placed on furlough under the Coronavirus Job Retention Scheme (CRJS) for a period of three months or more, during which time their salary is funded by the grant and at the end of this period the employee is to be paid their contractual notice period and a Compensatory payment which includes a Redundancy payment? If this is not within the spirit of the Scheme is it an offence which is to be reported and consent to be obtained?

For information on the Coronavirus Job Retention Scheme (CJRS) generally, see Practice Notes: Coronavirus Job Retention Scheme (revised version 1 July...

20th Jan

COVID-19

Q&As

Can a settlement agreement provide for an employee to be placed on furlough under the Coronavirus Job Retention Scheme (CJRS) for three months, during which time their salary will be funded by a CJRS grant, and to be paid a statutory redundancy payment at the end of that period?

For information generally on the situation where an employer enters into a settlement agreement before termination that provides for the employee to...

20th Jan

COVID-19

Practice notes

Non-disclosure agreements (NDAs) and confidentiality provisions in employment

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...

18th Jan

In-house

Q&As

Can a settlement agreement provide for the employee to withdraw a data subject access request (DSAR) and to waive the right to make a DSAR in the future?

An individual making a data subject access request (DSAR) to a data controller is entitled to obtain from the data controller:•confirmation as to...

18th Jan

Q&As

Can a settlement agreement provide that an employee will withdraw a data subject access request (DSAR)? If a settlement agreement provides that an employee will withdraw a DSAR, can the employer refuse to act on a DSAR subsequently made by that employee on the basis that it is ‘manifestly unfounded’ or ‘excessive’?

Can a settlement agreement provide that an employee will withdraw a DSAR?At first glance, it may seem possible for a settlement agreement to provide...

18th Jan

Q&As

Can a COT3 Acas-conciliated agreement be used to prevent a data subject from exercising their right to make a data subject access request?

An individual making a data subject access request (DSAR) to a data controller is entitled to obtain from the data controller as to whether or not...

18th Jan

Practice notes

Without prejudice and pre-termination negotiations in employment

Coronavirus (COVID-19): All proceedings in employment tribunals in England, Wales and Scotland during the coronavirus (COVID-19) pandemic and until...

18th Jan

In-house

Practice notes

Settlement, withdrawal, dismissal of claims and consent orders in the employment tribunal

Coronavirus (COVID-19): All proceedings in employment tribunals in England, Wales and Scotland during the coronavirus (COVID-19) pandemic and until...

18th Jan

Practice notes

Acas conciliation

Coronavirus (COVID-19): All proceedings in employment tribunals in England, Wales and Scotland during the coronavirus (COVID-19) pandemic and until...

17th Jan

Practice notes

Settlement agreements in employment—legal requirements

This Practice Note examines the legal requirements that must be met in order for a settlement agreement (formerly known as a compromise agreement) to...

17th Jan

In-house

Practice notes

Pension issues in employees’ settlement agreements

This Practice Note looks at pensions-related issues that can arise under settlement agreements within the arena of English law.Settlement (or...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th Jan

Practice notes

Foreign service exemption for termination payments

The foreign service exemption is, broadly, an exemption from income tax which applies to termination payments where:• the employee worked all or part...

Produced in partnership with Sam Whitaker of Shearman & Sterling 15th Jan

Practice notes

Termination payments and tax

The taxation of termination payments underwent a substantial reform in 2018. Consequently, since 6 April 2018, the tax (and National Insurance...

Produced in partnership with Sam Whitaker of Shearman & Sterling 15th Jan

Practice notes

Taxation of payments in lieu of notice or PILONs—pre-6 April 2018 [Archived]

ARCHIVED: This Archived Practice Note outlines the pre-6 April 2018 tax treatment of payments in lieu of notice. For the tax treatment applicable to...

Produced in partnership with Lesley Fidler and David Heaton of Baker Tilly for Tolley’s Tax Digest and Sam Whitaker of Shearman & Sterling LLP 15th Jan

Practice notes

Termination payments taxed as 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...

Produced in partnership with Sam Whitaker of Shearman & Sterling 15th Jan

Practice notes

Termination payments qualifying for £30,000 exemption

The first question in respect of any termination payment or benefit is whether it is taxable on basic principles as earnings from or an emolument of...

Produced in partnership with Sam Whitaker of Shearman & Sterling 15th Jan

Practice notes