This Practice Note considers when an employee is entitled to a statutory redundancy payment (sometimes referred to as a redundancy termination payment) on termination of employment. It looks at the eligibility requirements, those who are in excluded categories and the importance of the ‘relevant date’ of redundancy. It examines the meaning of dismissal and redundancy in the context of statutory redundancy pay, the mechanism for the employee to serve a counter-notice to shorten the redundancy notice period, and the employer’s right to serve a counter notice. It also considers the nature of, and how to calculate, a redundancy payment, including a week’s pay, how to claim a redundancy payment, the contracting-out provisions, and the ability to claim for consequential loss. Statutory entitlement A worker is entitled to a redundancy payment under section 135 of the Employment Rights Act 1996 (ERA 1996) when: • they are an employee (see: Is the worker an employee below) • they have been continuously employed for not less than two years at the ‘relevant date’ (see: The 'relevant date' and Period of continuous

Pensions analysis: The court upheld the Pensions Ombudsman’s decision that the appellant (‘Mr Y’) was not entitled to early payment of his deferred pension under the Serco Pension and Life Assurance Scheme (‘SPLAS’) when he was made redundant or when his employer had been sold to AMEC. Mr Y was previously a member of the Electricity Supply Pension Scheme (‘ESPS’) and had been entitled under that scheme to an early pension on redundancy. The appeal was restricted to the question of whether the Pensions Ombudsman had correctly interpreted and applied relevant rules of SPLAS. Written by Max Ballad, legal director at Brabners LLP.

Shared Ownership (SO) is a government-supported scheme to encourage (predominantly leasehold) home ownership. During their participation in the scheme, purchasers acquire a share of their property and rent the remainder. Additional shares can be bought and the equity share increased by what is commonly known as staircasing, until the property is owned outright (final staircasing). Though commonly known as ‘part rent part buy’, it is more accurate to describe the product as one in which the shared ownership purchaser rents the property under a lease but also acquires a share of the equity. England (excluding Greater London) SO schemes are delivered through the Homes England (HE) funding programme: • for SO homes delivered 2016–21, this was under the Shared Ownership and Affordable Homes Programme 2016–21 (SOAHP 2016–21) • since 1 April 2021, this is under the Affordable Homes Programme 2021–26 (AHP 2021–26) The rules and requirements for SO schemes are found in Chapter 1 of HE’s Capital Funding Guide (CFG). Eligibility criteria To be eligible for SO an applicant must:

FORTHCOMING CHANGE relating to reverse hybrids: On 10 June 2026, the government opened a consultation on proposals which, if implemented, would allow UK resident individual members of US limited liability companies, and other reverse hybrid entities, to treat their holding on a transparent basis for UK income tax and capital gains tax purposes. This is intended to mitigate the high effective tax rates currently suffered by such members as a consequence of having to pay tax on a transparent basis in a foreign jurisdiction, but that entity being classified as opaque in the UK, with the result that double tax relief is not available. The tax treatment for corporation tax purposes would remain unchanged. It is necessary to characterise overseas entities for UK tax purposes, as this will determine how they (and their members and potentially other persons connected with them) are taxed. Broadly speaking, an entity may be: • transparent—which means that it is treated like a partnership or certain types of trust for UK tax purposes (hence not a taxable person

“Entity data” means any data which— (a) is about— (i) an entity, (ii) an association between a telecommunications service and an entity, or (iii) an association between any part of a telecommunication system and an entity, (b) consists of, or includes, data which identifies or describes the entity (whether or not by reference to the entity's location), and (c) is not events data.

This is a method of decommissioning whereby the radioactive material is encased in a structurally long-lived material, such as concrete. The entombment structure is appropriately maintained and continued surveillance is carried out until the radioactivity decays to a level permitting decommissioning and ultimate unrestricted release of the property.

There is no defence of entrapment in English law but it is considered to be an abuse of the process of the court for state agents to lure a person into committing illegal acts and then seek to prosecute them for doing so. The House of Lords said that, although entrapment is not a substantive defence in English law, where an accused can show entrapment, the court may stay the proceedings as an abuse of its process or exclude evidence. Where the actions of the state threaten the rule of law, it would be unfair to try the defendant. As a matter of policy, when a defendant has been treated so unfairly, the integrity of the criminal justice system depends on them not being tried at all. State-created crime is unacceptable and improper, and to prosecute in such circumstances would be an affront to the public conscience. The court has found that in these circumstances the ends do not always justify the means. This is distinct from the situation in which an accused is given the opportunity to

Provisions which are entrenched in the articles of association so that they can only be repealed or amended if certain conditions or procedures, being more restrictive than passing a resolution'>special resolution, are followed. May be used in joint venture company articles to protect party who cannot block special resolutions.

A capital gains tax (CGT) relief, now renamed.

A capital gains tax relief (also called ER) to encourage individuals to set up and expand their own businesses. Where conditions are satisfied, a reduced rate of capital gains tax applies to the sale of certain business assets but there is a lifetime limit per individual.

A visa, entry certificate or other document which, in accordance with the Immigration Rules, is to be taken as evidence or the requisite evidence of a person's eligibility, though he is not a British citizen, for entry into the United Kingdom: see Immigration Act 1971, s 33(1).

Dear [APPLICANT], Biometric appointment instructions The visa application[s] for you [and your dependants] has[/ve] now been submitted and a biometric appointment scheduled for you [and your dependants]. I attach a copy of the appointment receipt[s] which you will need to print and take with you to the appointment. [INSERT APPOINTMENT ADDRESS, DATE AND TIME] At