This case tracker contains a selection of significant employment judgments handed down in 2025. Information relating to ongoing cases of significance can be found in Practice Note: Case tracker—Employment. Links to Employment news analysis reports are included where they are available. Cases are listed by topic. The LexisNexis® Employment team is always pleased to receive details of other cases that may be of interest to subscribers. Please use the ‘Feedback’ option above and the LexisAsk function (see LexisAsk button below) to send us details. Case Name Case citation Topic Main issue Case history Augustine v Data Cars Ltd [2025] IRLR 624, [2025] ICR 19 Status and worker categories Whether a worker's part-time status must be the ‘sole reason’ for the less favourable treatment. The EAT disagreed with the ‘sole reason’ test as set out by the Court of Session in McMenemy v Capita Business Services Ltd [2007] IRLR 400, preferring a construction which considered the ‘effective and predominant cause’ of the less favourable treatment. However, in terms of precedent, it felt bound to follow McMenemy. The

ARCHIVED: This Practice Note has been archived and is not maintained. Employment law dates for your 2025 diary This Practice Note is a summary of the key legal developments that impacted employment lawyers during the course of 2025. The tables below set out, in chronological order, dates of relevance for employment lawyers, covering cases, legislation and consultations, sorted by month during 2025. More information and links to relevant news stories can be found in: • Case tracker—Employment • Archived—2025 Case tracker—Employment • Legislation tracker—Employment • Consultation tracker—Employment • Archived—Consultation tracker—Employment January 2025 Date Type of event Topic Subject 1 January 2025 Legislation in force Recognition of professional qualifications [Archived] The Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) (Extension to Switzerland etc) Regulations 2024, SI 2024/1379 implement the UK-Switzerland Recognition of Professional Qualifications Agreement under the Professional Qualifications Act 2022, enabling recognition of Swiss professional qualifications in the UK. Provisions not already in force from 19 December 2024 come into force on 1 January 2025 1 January 2025 Legislation

ARCHIVED: This Practice Note has been archived and is not maintained. This legislation tracker records legislation which came into force in 2025. Legislation is listed in chronological date order. Links to news reports are included where appropriate. Information relating to legislation coming into force after 2025 can be found in Practice Note: Legislation tracker—Employment. Information relating to legislation which came into force prior to 2025 can be found in Practice Notes: • Archived—2024 Legislation tracker—Employment • Archived—2023 Legislation tracker—Employment • Archived—2022 Employment horizon scanner—dates for your diary Legislation in force—January 2025 Commencement date (unless otherwise indicated) Legislative change 1 January 2025 Recognition of professional qualifications The Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) (Extension to Switzerland etc) Regulations 2024, SI 2024/1379 implement the UK-Switzerland Recognition of Professional Qualifications Agreement under the Professional Qualifications Act 2022 (PQA 2022), enabling recognition of Swiss professional qualifications in the UK. Provisions not already in force on 19 December 2024 come into force on 1 January 2025, see: LNB News 05/11/2024 20. 1 January 2025 Recognition

This case tracker contains a selection of significant employment judgments handed down in 2026. Information relating to ongoing cases of significance can be found in Practice Note: Case tracker—Employment. For a selection of significant employment judgments handed down since 2017, see: Archived—2025 Case tracker—Employment, Archived—2024 Case tracker—Employment, Archived—2023 Case tracker—Employment, Archived—2022 Case tracker—Employment, Archived—2021 Case tracker—Employment, Archived—2020 Case tracker—Employment, Archived—2019 Case tracker—Employment, Archived—2018 Case tracker—Employment and Archived—2017 Case tracker—Employment. Links to Employment news analysis reports are included where they are available. Cases are listed by topic. The LexisNexis® Employment team is always pleased to receive details of other cases that may be of interest to subscribers. Please use the ‘Feedback’ option above and the LexisAsk function (see LexisAsk button below) to send us details. Case Name and Reference Main issue Case history Groom v Maritime & Coastguard Agency [2026] IRLR 293, [2026] ICR 310 Volunteers Whether a coastal rescue volunteer was a worker under the Employment Rights Act 1996. The EAT held that he was a worker (disagreeing with the ET), see report of 15 May 2024.

ARCHIVED: This Practice Note has been archived and is not maintained. Employment law dates for your 2026 diary This Practice Note is a summary of the key legal developments that impacted employment lawyers during the course of 2026. For upcoming key employment law developments expected in the remainder of 2026, see: Employment—horizon scanner. The tables below set out, in chronological order, dates of relevance for employment lawyers, covering cases, legislation and consultations, sorted by month. More information and links to relevant news stories can be found in: • Case tracker—Employment • Archived—2026 Case tracker—Employment • Legislation tracker—Employment • Consultation tracker—Employment • Archived—Consultation tracker—Employment January 2026 Date Type of event Topic Subject By 1 January 2026 Legislation in force (but not in the UK) Diversity and gender pay gap—overview Regulation (EU) 2025/941 to enhance labour market statistics on businesses across EU Member States. The Regulation aims to improve data comparability between countries and expand economic coverage, while introducing mandatory reporting on the annual unadjusted gender pay gap 6 January 2026 Consultation closes Horizon

This legislation tracker records legislation which came into force in 2026. Legislation is listed in chronological date order. Entries are added on a rolling month-by-month basis throughout the year. The tracker also lists Private Members’ Bill which fell at the end of the 2024–26 parliamentary session on 29 April 2026. Links to news reports are included where appropriate. Information relating to legislation coming into force later in 2026, can be found in Practice Note: Legislation tracker—Employment. Information relating to legislation which came into force prior to 2026 can be found in Practice Notes: • Archived—2025 Legislation tracker—Employment • Archived—2024 Legislation tracker—Employment • Archived—2023 Legislation tracker—Employment • Archived—2022 Employment horizon scanner—dates for your diary Legislation in force—January 2026 Commencement date (unless otherwise indicated) Legislative change By 1 January 2026 (but not in the UK) EU labour market statistics on businesses On 24 March 2025, the Council of the EU adopted new regulations to enhance labour market statistics on businesses across EU Member States. The legislation aims to improve data comparability between countries and expand economic coverage, while introducing

This employment consultation tracker details consultations, calls for evidence and inquiries (collectively referred to here as ‘consultations’) conducted by the UK government (and other bodies) that have an impact on employment law, which have closed and for which responses have been published between 2016 and 2024. Consultations are listed by topic, in reverse chronological response date order, ie the consultation which has the most recent response or outcome date will appear at the top of the relevant topic table. For details of the status of open consultations, and closed consultations for which responses are still being analysed, see: Consultation tracker—Employment. For details of consultations issued relating to the Employment Rights Act (ERA 2025), see: Employment Rights Act 2025—tracker—Consultations issued relating to the ERA 2025. For a summary of current key legal developments generally, including consultations, that are expected to impact employment lawyers, see: Employment—horizon scanner. This Tracker is not maintained. Government departments and other bodies move historical materials to The National Archives website on a regular basis. If you encounter any broken links to consultation documents or

The Ardagh Group conducted two separate LMEs through (i) a hunter gatherer and pari plus transaction in 2024 and (ii) hybrid LME (recapitalisation and Luxembourg judicial reorganisation proceeding) in 2025. The key points appear below. For a look at some FAQs about LMEs, see Practice Note: FAQs on Liability Management Exercises. Capitalised terms are defined at the end of this Practice Note. Key legal and tactical takeaways 2024 LME: the Ardagh Group engaged Apollo in a hunter-gather and pari passu transaction to de-lever the group. The 2024 LME provided Apollo with secured exposure supported by collateral not previously available to unsecured noteholders, which some market participants viewed as altering the relative risk profile of the remaining unsecured debt in a highly aggressive move. The benefits for the Ardagh Group were that it refinanced upcoming debt maturities, avoided a more disruptive restructuring and bought some breathing space. 2025 LME: a hybrid recapitalisation through: • consent solicitations for the SUNs and SSNs • a private

Summary A lender would be prudent to insist that representations and undertakings relating to obligors’ centre of main interest (COMI) remain in a finance document even where those obligors’ registered offices are all situate in England and Wales. The presumption that the COMI of a company is the state in which its registered office is located can be rebutted by evidence that its creditors perceive the business to be administered from another location. Additionally, it is possible for a COMI to be relocated through either design or inadvertence during the lifetime of a loan and these provisions offer valuable protection for a lender that finds itself in such a situation. Why is an obligor’s COMI important to a lender? Under the Recast Regulation on Insolvency, Regulation (EU) 848/2015 (Recast Regulation on Insolvency) jurisdiction to open main insolvency proceedings is granted to the courts of the Member State where the debtor has its COMI. The place of the registered

We have assumed that the protected party is an adult. The rules relating to remissions and part remissions of Court of Protection fees are set out in the Court of Protection Fees Order 2007 (CPFO 2007), SI 2007/1745, Sch 2 as amended

The Fair and Accurate Credit Transactions Act (FATCA) is so called because it derives from the Foreign Account Tax Compliance provisions contained in the United States Hiring Incentives to Restore Employment (HIRE) Act 2010. The main FATCA provisions are now contained in Chapter 4 of Subtitle A of the US Internal Revenue Code (the Code). The aim of FATCA is, broadly, to deter and reduce tax evasion by US taxpayers using foreign (ie non-US) accounts to hide income and assets from the Internal Revenue Service (IRS). Under FATCA, financial institutions (FI)s must register with the IRS. Where a FI maintains a financial account, it must carry out certain due diligence on the account holder and (if it falls within the scope of the UK:US IGA) file a report with HMRC. Where a FI does not maintain any financial accounts and is within the scope of the UK:US IGA, it must

BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. Following IP completion day, key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see: Brexit and financial services: materials on the post-Brexit UK/EU regulatory regime [Archived]. Some hire purchase agreements are unregulated (eg not regulated by the Consumer Credit Act 1974 (as amended) (CCA 1974)). This is the case for any agreements where none of the hirers is an individual, as defined in CCA 1974 s 189(1). You should bear in mind that the definition of individual is quite specialised, eg individual includes (a) a partnership consisting of two or three persons not all of whom are bodies corporate; and (b) an unincorporated body of persons