Employment analysis: Further changes have been made to the section on holiday in the Acas guidance document ‘Coronavirus (COVID-19): advice for employers and employees’, with new alterations regarding the relationship between holiday (annual leave) rights and furlough under the Coronavirus Job Retention Scheme.
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Commercial Property Standard Enquiries (CPSEs) are industry standard pre-contract enquiries used in commercial property transactions. CPSEs are endorsed by the British Property Federation and are free to use. The CPSEs include specific environmental enquiries at enquiry 15 and there are several
Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part as a tax-free lump sum. HMRC calls this a ‘pension commencement lump sum’ (PCLS). Taking a lump sum is usually at the option of the member who will
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