The following Employment practice note provides comprehensive and up to date legal information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see Practice Note: Brexit and IP completion day—implications for employment lawyers.
Payment into pension schemes registered with Her Majesty's Revenue and Customs has significant tax advantages for both employers and employees: employees obtain income tax relief on their contributions and employers obtain corporation tax relief. Pension schemes are also a way of attracting and retaining employees.
This Practice Note provides an overview of some of the key pensions issues that an employment lawyer will typically encounter and to signpost more detailed content available. It is not intended to provide a comprehensive analysis of the legal and practice issues.
For details of the ‘beginners' guides’ to pensions that are available, see: Pensions beginners’ guides—overview.
Under European law, pension benefits are considered to be deferred pay, so they are subject to the principle of 'equal pay for equal work'. Men and women must have equal access to the scheme and equal benefits within the scheme.
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Source of the doctrine of the separation of powersThe origins of the doctrine are often traced to John Locke’s Second Treatise of Government (1689), in which he identified the 'executive' and 'legislative' powers as needing to be separate.‘… it may be too great a temptation to human frailty, apt to
Produced with input from Rebecca Cousin of Slaughter and May on market practice.This Practice Note summarises the rules and guidance in relation to parties who are, or may be presumed to be, acting in concert for the purposes of The City Code on Takeovers and Mergers (the Code). In particular the
Brexit: The UK's departure from the EU on exit day ie Friday 31 January 2020 has implications for practitioners dealing with provisions in the CPR relevant to cross border matters, including CPR 5.4C (discussed below). For guidance on the impact of Brexit on the CPR, see Cross border
IntroductionShari'ah (also Sharia, Shariah or Shari’a) (literally, in Arabic, 'the path towards the watering place') or Islamic law is the legal system of the religion of Islam that sets out a system of duties or code of conduct for individuals to follow so that they may live their life in a
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