This Q&A assumes that no commission, piece work or shift premiums are involved. For information on holiday pay generally, see Practice Note: Holiday pay. The Working Time Regulations 1998 (WTR 1998), SI 1998/1833 entitle a worker to be paid in respect of any period of statutory holiday, ie for: • the basic entitlement of four weeks' annual leave (20 days for a regular full-time worker) each leave year, implementing the right to annual leave under Directive 2003/88/EC, the Working Time Directive (WTD) • an additional entitlement of 1.6 weeks' annual leave (eight days for a regular full-time worker) each leave year, which is a right under domestic legislation only Understanding this distinction is important because case law from the Court of Justice (subsequently applied in our domestic courts and tribunals) concerns the operation of Directive 2003/88/EC,

The definitions of 'controller' and 'processor' under Regulation (EU) 2016/679, the General Data Protection Regulation (the GDPR) are set out in Practice Note: Key definitions under UK data protection law. See Practice Note: Data protection—FAQs for pensions. While a natural or legal person, public authority, agency or other body (other than an employee) who processes personal data 'on behalf' of the trustees is a processor, the Information Commissioner's Office (ICO) takes the view in its guidance that accountants and similar providers of professional services working under a range of professional obligations obliging them to take responsibility for the personal data they process are controllers, rather than processors. More specifically, ICO guidance states that where ‘specialist service providers’ are processing data in accordance with their own professional obligations, they will always be acting as the controller. The ICO guidance gives the example of an accountant used by a firm to do its books: 'Example A firm uses an

Under section 1(3) of the Commissioners for Oaths Act 1889 (COA 1889), a commissioner for oaths shall not exercise any of the powers to administer any oaths in any proceeding in which they are interested. Note that for these purposes: • ‘oath’ includes a declaration (COA 1889, s 11) • interested parties include a partner in the same law firm as the acting solicitor and even a 'correspondent' of a city law firm, who is based in the country; see Northumberland (Duke) v Todd; Parkinson v Crawshay [1894] WN 85 (not reported by LexisNexis®) • ‘proceedings’ includes all the matters

Finance (No 2) Act 2017 enacted a number of changes to the taxation of termination payments, which will apply where an employment terminates on or after 6 April 2018. One of these changes is that the new legislation treats as earnings from employment (ie as taxable) the amount of the termination award paid to an employee that represents the basic pay the employee would have received had the notice period been worked in full. Under the new provisions: • provision is made for a 'termination award' to be split between elements taxable under ITEPA 2003, s 402B and

For the purposes of determining whether a worker is entitled to an award for failure to provide a statement of employment particulars under section 38(2) and (3) of the Employment Act 2002, are proceedings ‘begun’ when the ET1 is filed, or when the early conciliation notification

The statutory collective consultation obligations under section 188 of the Trade Union and Labour Relations (Consolidation) Act 1992 (TULR(C)A 1992) are triggered where an employer is proposing to dismiss as redundant 20 or more employees at one establishment within any period of 90 days or less. The statutory obligations comprise the duties: • to provide information to appropriate representatives • to consult with appropriate representatives • to notify the Department for Business, Energy and Industrial Strategy (BEIS), using the HR1 form When it comes to determining whether there is a statutory obligation to inform and consult, an employer will, accordingly, need to consider: • whether there is a redundancy situation for the purposes of statutory collective consultation obligations. In this context, ‘dismiss as redundant’ means a dismissal

If an applicant wishes to apply for leave to remain in a different immigration category to their current grant of leave, this is known as ‘switching’. The Immigration Rules for each immigration category set out the immigration categories from which switching is permitted. See Practice Note: Extensions, switching and varying existing applications. An applicant with leave to remain as a Tier 1 (Graduate Entrepreneur) is permitted to switch to the Tier 1 (Entrepreneur) category. See Practice Note: Tier 1 (Entrepreneur)—summary and resources. The

For information on obtaining an occupational health assessment generally, see the section: ‘Occupational health assessment’ of Practice Note: Dealing with long-term or chronic sickness. For information on obtaining a medical report, see Practice Note: Medical reports—data protection issues and AMRA 1988. See also: • the Acas guidance on Occupational health • the Faculty of Occupational Medicine (FOM): Employers’ Guide to engaging an occupational health physician • the British Medical Association (BMA) Access to medical reports guidance • the General Medical Council (GMC) guidance: Confidentiality: good practice in handling patient information As stated in the Acas guidance on Occupational health, occupational health is a type of medical service. Before obtaining a medical report, an employer will need to consider the legislative requirements: • for processing personal data and special category data (special categories of personal data, formerly ‘sensitive personal data’) under Assimilated Regulation (EU) 2016/679, UK General Data Protection Regulation (UK GDPR) and

We have assumed that the landlords are individuals. Under ground (g), a landlord has to show that they intend to occupy the holding for the purposes, or partly for the purposes, of a business to be carried on by them. Section 30(1A) of the Landlord and Tenant Act 1954 (LTA 1954) provides that, 'where the landlord has a controlling

Class A of Part 1 of Schedule 2 to the Town and Country Planning (General Permitted Development) (England) Order 2015, SI 2015/596 (SI 2015/596, Sch 2, Pt 1) permits the enlargement, improvement or other alteration of a dwelling house without planning permission, subject to certain limitations and conditions. Eaves are relevant in the context of these limitations to the extent that development is not permitted by Class A if— ‘(d) the height of the eaves of the part of the dwellinghouse enlarged, improved or altered would exceed the height of the eaves of the existing dwellinghouse… (i) the enlarged part of the dwellinghouse would be within 2 metres of the boundary

STOP PRESS: From 6 April 2017, the Insolvency Rules 1986, SI 1986/1925 were revoked and replaced by the Insolvency (England and Wales) Rules 2016 (IR 2016), SI 2016/1024. The content in this Q&A may have been affected by this change. The general power for creditors to requisition creditors’ meetings is set out in section 168(2) of the Insolvency Act 1986 (IA 1986), which requires such requisition to be in writing and supported by one-tenth in value of the creditors. This is supplemented by rule 4.57 of the Insolvency Rules 1986 (IR 1986), SI 1986/1925, which sets out what needs to accompany any request for a creditors’ meeting to be convened. In a compulsory liquidation, IA 1986, s 172 provides

Section 107 of the Building Act 1984 (BA 1984) provides that where a local authority has incurred expenses for which the owner of the premises in respect of which those expenses have been incurred, that owner is liable, whether under BA 1984 or by agreement with the local authority, for those expenses plus interest, from the date of service of a demand for the expenses. It further provides that those expenses may be recovered from the owner of the premises when the works were completed, or, after the date of the demand, either from that person or the person who is the owner as at the date of service of the demand, and the expenses and interest shall be a charge on the premises and