Employers may agree contractual terms that are more generous than the statutory entitlement for maternity pay. See, for example, Precedent: Policy—maternity leave (paragraphs 7.4–7.6 and 7.8) and the related drafting notes. An employer considering the introduction of a ‘discretionary’, rather than contractual, maternity pay scheme will need to consider on what basis the ‘discretion’ will be exercised. The employer may wish to consider the risk of discrimination claims, eg if the discretion is exercised on the basis of seniority or length of service (potential age discrimination), or on the basis that the employee works full-time (potential sex discrimination). Maternity equality clauses Under section 74 of the Equality Act 2010 (EqA 2010) there is a special version of the sex equality clause

Personal Representatives (PRs) and shareholdings As part of their duties of getting in and administering the assets of the deceased in accordance with section 25 of the Administration of Estates Act 1925 (AEA 1925), the PRs may have to deal with any shareholdings held by the deceased. There are two options for the PRs, namely either selling the shares or transferring them to the beneficiary entitled to them. As with other property, the shares that form part of an estate need to be dealt with and distributed according to the terms of the Will (if any). However, the PRs will need to check the articles of the relevant company (and any shareholders’ agreement or other agreement relating the company’s share capital) to see if there are any restrictions on the transfer of the shares. These could include: • specific conditions as to what is to happen on the death of

If personal representatives (PRs) transfer an asset to a legatee under the terms of the Will or intestacy, no chargeable gain (or loss) accrues to the PRs. The PRs’ acquisition value is treated as the legatee’s acquisition value for the purpose of calculating any gains made by the legatee on a later disposal. The position is the same if assets are appropriated to a legatee in or towards satisfaction of a pecuniary legacy or share of residue. See Practice Note: Tax treatment of capital received by beneficiaries under a Will. However, capital gains tax (CGT) may arise on a disposal of estate assets by PRs if the asset has increased in value since the deceased’s death. In that case, it may be preferable to transfer or ‘appropriate’ assets to beneficiaries first, for them to sell themselves, in order to take advantage of the beneficiaries’ lower tax rates, annual exemptions (which are only available

Personal representative is the collective title for executors and administrators of the estate of a deceased. Executors are named in a Will and derive their powers from the Will itself and thus are able to take steps and deal with assets and property immediately. Administrators however only have power to act on behalf of the estate following the grant of letters of administration. The question therefore appears to refer to the administrators of an intestate estate. Pursuant to section 9(1) of the Administration of Estates Act 1925, prior to a grant of letters of administration the property of the deceased

Employers (or other responsible persons) are required to provide specified information to HMRC in their annual share schemes returns in relation to reportable events involving employment-related securities or securities options. Such information must be provided to HMRC by 6 July following the end of the tax year in which the reportable event took place and must be filed online. Reportable events include an acquisition, pursuant to a right or opportunity available by reason of employment, of: • securities (including upon exercise of an option), as defined in section 420 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) • an interest in securities, or • a securities option, as defined in ITEPA 2003, s 420 For more details, see Practice Note: Employment-related securities—reporting obligations. If the relevant award does not involve any entitlement to shares or other securities then there is no requirement

A covenant is a form of contract. Under the doctrine of privity of contract, the rights and liabilities created by that contract will be enforceable between the original parties. Although the burden of a positive covenant will not run so as to bind successors-in-title (see Rhone v Stephens), ‘privity’ of contract means that it will remain directly enforceable by the original covenantee against the original covenantor even though

Agreements under section 185 of the Water Industry Act 1991 (WIA 1991) provide for the alteration or removal of public sewers that are on private land at the request of the owner of that land, or the

Schedule 1A, Part 1 to the Companies Act 2006 specifies five conditions (Conditions) (at least one of which must be met) for an individual or relevant legal entity to be a person with ‘significant

The European Commission Directive 80/181/EEC (UMD) is the current legislation governing the continuing move towards harmonising units of measure between Member States. This legislation is wider than its predecessor (which focused on units of measure for business purposes) and sets out the units of measure that should be used for 'economic, public health, public safety, and administrative' purposes. The Weights and Measures Act 1985 (WMA 1985) (supplemented by the Units of Measurement Regulations 1995 (SI 1995/1804) (UMR 1995) was accordingly enacted in compliance with this directive. UMR 1995, reg 3 applies

Dispute Resolution analysis: The Court of Appeal has confirmed that the concept that receivers are given ‘immunity’ from future claims as a result of having a claim sanctioned by the court is no more than an expression of the doctrine of issue estoppel. It is not a freestanding ground for striking out a later claim. Written by Phillip Patterson, barrister, Gatehouse Chambers.

The Freedom of Information Act 2000 (FIA 2000) grants a right of access to information held by public authorities. The FIA 2000 regime applies to 'public authorities', a term which is defined by FIA 2000, s 3 to include any body, person, or office holder which is: • listed in FIA 2000, Sch 1 • designated as such by an order of the Secretary

From 6 April 2017, the IR35 rules changed in relation to engagements where, broadly, the end user is a public authority. For the purposes of the new IR35 rules, ‘public authority’ is as defined by the Freedom of Information Act 2000 (FIA 2000) even if the Freedom of Information legislation only applies to particular categories of information held by it (with a Scottish public authority being as defined by the Freedom of Information (Scotland) Act 2002 (FI(S)A 2002)). FIA 2000 grants a right of access to information held by public authorities. The FIA 2000 regime applies to 'public authorities', a term which is defined by FIA 2000, s 3 to include any body, person,