This edition of Employment weekly highlights includes: (1) a Trend Report on voluntary ethnicity pay gap reporting within FTSE 250 companies by the LexisNexis Market Insights team, Lexis+® UK Employment team, Lewis Silkin, Spktral, and Marriott Statistical Consulting, (2) video analysis by Cathy Hoar and Sarah Watson of the Lexis+® UK Employment team of the forthcoming changes to holiday pay entitlement and pay for irregular hours and part-year workers, (3) reactions to the government’s plans to reintroduce tribunal fees, (4) an EAT judgment which found that an Associate Hospital Manager sitting on a mental health review panel was a worker and entitled to whistleblowing protection, (5) a report on an employment tribunal decision that the University of Bristol discriminated against a professor because of his belief that Zionism is a racist ideology, (6) analysis of an EAT judgment that a parent company is not an agent of its subsidiary for the purposes of an age discrimination claim relating to rule changes in a long-term incentive plan, (7) analysis of an EAT decision that TUPE 2006 does not transfer liability for harassment of an employee who left the company prior to the transfer, (8) the announcement by HM Revenue and Customs of rates and thresholds for employers for 2024–25, (9) a report by NOW: Pensions on the pensions gender pay gap for 2024, (10) a review published by the Department for Work and Pensions (DWP) into the earnings trigger and qualifying earnings band for automatic enrolment for 2024/25, (11) a report from the DWP on attitudes towards pensions savings and retirement planning, (12) a response from the DWP to its consultation on the alternative quality requirement for defined benefit and hybrid pension schemes that are being used for automatic enrolment, (13) new draft regulations amending the data protection immigration exemption, (14) the IRLR Highlights for March 2024, (15) dates for your diary, (16) updates to our legislation tracker, as well as to our Employment horizon scanner, and (17) a new Q&A.

This edition of Employment weekly highlights includes: (1) a look back at some of the important employment law developments in 2025 and a look ahead to anticipated developments in 2026, (2) an analysis of the Employment Rights Act 2025 and its expected implementation, and analysis of enforcement concerns given the already stretched employment tribunal system, (3) a government impact assessment on the removal of the unfair dismissal compensatory award cap, (4) the Court of Appeal decision in Bailey v Stonewall confirming that the respondent did not induce the claimant’s employer into discriminating against her, (5) regulations bringing the Paternity Leave (Bereavement) Act 2024 fully into force, (6) an EAT case clarifying information and consultation obligations under Marclean, (7) dates for your diary, and (8) other news items of interest to employment practitioners.

This edition of Employment weekly highlights includes: (1) an EAT decision under the pre-IP completion day Brussels Regulation on the employment tribunal’s jurisdiction to hear claims brought by a British citizen employed by a company domiciled in Georgia, USA under an employment contract governed by the law of that State, (2) the launch by the Low Pay Commission (LPC) of a consultation on 2026 national minimum wage (NMW) and national living wage (NLW) rates, (3) an update to the HMRC Check Employment Status for Tax (CEST) tool, (4) a Court of Appeal decision to strike out whistleblowing detriment claims against external HR consultants, (5) confirmation from the Court of Appeal that, in the context of an indirect age discrimination claim relating to changes made by a parent company to the rules of a long term incentive plan (LTIP), the parent company was not the agent of the subsidiary employer, (6) a High Court decision that the alleged vicarious liability of a transferor employer does not transfer under TUPE, (7) the further extension of the temporary closure of the Alexandra House Manchester employment tribunal office, (8) two new Practice Notes on the duty to provide a written statement of the right to join a trade union and the right for trade unions to access workplaces, both of which are to be introduced under the Employment Rights Bill (ERB) and (9) dates for your diary.

This edition of Employment weekly highlights includes: (1) HMRC updates to the National Minimum Wage Manual to reflect Employment Rights Act 2025 (ERA 2025) changes, (2) government guidance on transitional statutory sick pay provisions, (3) the government’s strategic steer to the Fair Work Agency (FWA) alongside extensive new and updated guidance and an FWA enforcement policy statement, (4) a new Code of Practice on Labour Market Enforcement undertakings and orders, (5) updated guidance on creating an equality action plan to reduce the gender pay gap and provide menopause support, (6) an EAT judgment holding that a conditional job offer created a binding employment contract requiring reasonable notice, (7) new government guidance for prescribed persons on handling whistleblowing disclosures, (8) a Health & Safety Executive (HSE) consultation on proposed reforms to RIDDOR 2013 workplace incident reporting requirements, (9) Information Commissioner’s Office (ICO) updates to UK GDPR lawful basis guidance, including ‘recognised legitimate interest’, (10) a Call for Evidence on TUPE 2006, (11) a new suite of Precedent Lists of issues and ERA 2025-related updates, (12) dates for your diary, and (13) other updates and resources of interest to employment practitioners.

This edition of Employment weekly highlights includes: (1) a Court of Appeal ruling dismissing Spain’s state immunity argument in a discrimination claim, (2) an EAT judgment considering the approach the employment tribunal should take when determining whether to make an order for re-engagement in an unfair dismissal claim, (3) an HMCTS announcement that implementation of the new employment tribunal Practice Directions in England, Wales and Scotland, originally scheduled to coincide with the Employment Tribunal Procedure Rules 2025 on 6 January 2025, is now expected later in January 2025, (4) the Senior President of Tribunals’ Practice Statement authorising Legal Officers to exercise certain judicial functions in employment tribunals, (5) the forthcoming launch of Ireland–Employment law, a new offering on Lexis+ which includes a dedicated practical guidance module and a valuable new source of Irish Employment law cases, (6) dates for your diary, and (7) other news items of interest to employment practitioners.

This edition of Employment weekly highlights includes: (1) Employment Rights Act 2025 (ERA 2025)-related trade union developments, including consultation responses and revised draft codes of practice on trade union recognition, e-balloting practices and trade union workplace access, together with draft regulations on the new statutory workplace access regime, (2) a revised draft Acas code of practice on time off for trade union duties and activities, (3) a government consultation on workplace monitoring technologies, (4) immigration regulations updating right to work checks, including the extension of employer duties beyond traditional employment arrangements, (5) an EAT decision on Acas uplifts and the reverse-Gourley principle, (6) the Acas annual report 2025–26, (7) an upcoming HMCTS Employment Tribunal online services upgrade closure, (8) our new Precedents on non-disclosure agreements and probationary periods, (9) what’s coming up in the employment law world in the next few weeks, and (10) other updates and resources of interest to employment law practitioners.

This edition of Employment weekly highlights includes: (1) an independent review commissioned by the Open University on issues including safeguarding academic freedom and freedom of speech, and how these rights intersect with equality and employment rights, (2) plans from the Department for Levelling Up, Housing and Communities to make single-sex toilets the default for new non-domestic buildings, (3) two new directives from the EU Council to strengthen the powers of equality bodies throughout the EU, (4) an EAT judgment on discrimination claims brought against individual respondents, (5) analysis of the new guidance from the Information Commissioner’s Office (ICO) on fining for data breaches by Ellie Ludlam and Alex Smallwood of Pinsent Masons, (6) a report from the ICO on its strategic approach to regulating AI, (7) analysis by Martin Scott of gunnercooke LLP of a Deputy Pensions Ombudsman (DPO) decision partially rejecting a complaint about a member being misled into opting out of a scheme in order to avoid a lifetime allowance charge, (8) a report from the Centre for Policy Studies on reducing migration to the UK, (9) draft Northern Ireland regulations amending the Working Time Regulations (Northern Ireland) 2016, (10) dates for your diary, (11) updates to our case tracker, legislation tracker and horizon scanner, and (12) new Q&As.

This edition of Employment weekly highlights includes (1) a look at some upcoming developments to watch out for this winter, (2) an employment tribunal case on disability discrimination in which the unfavourable treatment was a failure to properly utilise specialist skills, (3) an EAT case on a fair dismissal despite procedural failings in the disciplinary process, (4) additional guidance from the MoJ on the changes to NDAs under the Victims and Prisoners Act 2024 for victims and individuals, (5) an announcement that a working group of Employment Judges is reviewing and updating the Presidential Guidance on Principles for Compensating Pension Loss, (6) an advance notice from HMCTS that from 3 November 2025, the London Central Employment Tribunal will transition to a centralised telephony system, (7) dates for your diary, and (8) other news items of interest to employment practitioners.

An event capable of triggering a section 75 debt. This event occurs where the participating employer of a multi-employer defined benefit scheme ceases to have active members at a time when another participating employer in the scheme still has at least one active member. The debt triggered is equal to the share of the scheme's full section 75 debt that is attributable to that employer. That share is referred to in legislation as the liability share.

This Practice Note considers the definition of an employment-related loan for the purposes of the benefits code in ITEPA 2003, Part 3. Specific rules in the benefits code in ITEPA 2003, Part 3 apply to 'employment-related loans' and, in certain circumstances, impose income tax and National Insurance contributions (NICs) charges on directors and employees, and employer's NICs on employers, in relation to such loans. This Practice Note sets out what constitutes an employment-related loan for the purposes of the benefits code. An employment-related loan is defined broadly and is deemed to include loans made by the employer and other associated persons. Loans made by prospective employers are also included in the definition. As with any other kind of employment reward, if a loan is provided by a third party, rather than the employer, it is worth considering whether the disguised remuneration provisions in ITEPA 2003, Part 7A apply, as those rules take priority over most of the other rules for taxing employment income (including the benefits code). For more details, see: Disguised remuneration and EBTs—overview. Given the disguised

This Practice Note deals with the specific rules applying to employment-related securities acquired for less than market value contained within Chapter 3C, Part 7 of Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003). For the meaning of employment-related securities, see Practice Note: What is an employment-related security? Where the rules apply, an employee or director acquiring shares or securities: • is treated as receiving an interest-free notional loan (see: below), and • is subject to income tax annually upon the benefit of such loan as if it were an actual employment-related loan (see: below). Further income tax (and possibly National Insurance contribution (NIC)) charges can also arise upon the deemed discharge of the notional loan, for example when the securities are disposed of (see: below). In this Practice Note, these specific rules are referred to as the 'notional loan' provisions. It is important to note that an employee or director who acquires shares or securities at a discount by reason of their employment will, usually, not be subject

This Practice Note deals with the specific rules contained within sections 446X–446Z of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) (Part 7, Chapter 3D) that apply when employment-related securities are disposed of for more than their market value. The rules apply to all types of employment-related securities whether or not they are restricted, convertible or acquired pursuant to a securities option (see Practice Note: What is an employment-related security?). The rules are based upon the principle that shares or securities would naturally be sold for their market value so any excess disposal proceeds must arise by virtue of the fact that they are employment-related. An income tax (and possibly National Insurance contributions (NICs)) charge is therefore imposed by reference to such excess above market value on the relevant employee or director (and employer's NICs may be payable by the employing company). This income tax charge is in addition to any capital gains tax (or income tax) charge arising on any gain made on a sale up to market