The following Employment practice note provides comprehensive and up to date legal information covering:
An apprenticeship levy on employers in the UK, first announced in the Summer Budget 2015, came into force on 6 April 2017, set at a rate of 0.5% of an employer’s pay bill. All such employers have to pay the levy even if they do not actually have apprentices. However, each employer receives an allowance of £15,000 to offset against its levy payment. This means that in practice the levy will only be paid by larger employers whose pay bill is in excess of £3m. The levy is collected through the PAYE system alongside tax and National Insurance Contributions. For more information, see Practice Note: Apprenticeship levy.
Apprenticeships are a devolved policy and so the authorities in each part of the UK are responsible for their own apprenticeship programmes, including how funding is spent on apprenticeship training. This Practice Note relates to employers with employees in England.
Levy-paying employers with employees in England are given access to a new Digital Apprenticeship Service (DAS) account, which they can use to access funding for apprenticeships which started on or after 1 May 2017.
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When restructuring is considered rather than formal insolvency proceedings (see Practice Note: Benefits of restructuring over formal proceedings) the company may want to ensure that relevant creditors quickly enter a standstill agreement to gain some breathing space to consider a restructuring
BREXIT: As of exit day (31 January 2020), the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an implementation period, during which it continues to be subject to EU law. This has an impact on this Practice Note. For further guidance on
Who is a fiduciary?There is no comprehensive list of the relationships which give rise to the existence of fiduciary duties under common law. Some relationships are automatically fiduciary, eg those between trustee and beneficiary, solicitor and client, principal and agent, business partner and
This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further below.Note: this Practice Note does not deal with the
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