Under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246, reg 15 an employment tribunal may make an award against the transferor or transferee employer if they have failed to inform and consult in accordance with their obligations under TUPE 2006, SI 2006/246, regs 13 or 14. For more information, see the section of Practice Note: TUPE—information and consultation entitled ‘Failure to inform and consult’. We are not aware of any HMRC guidance or case law specifically relating to tax treatment of an award for failure to inform and consult under TUPE 2006, SI 2006/246, reg 15. It is possible that an award under TUPE 2006, SI 2006/246, reg 15 could be seen as analogous to a protective award for failure to inform and consult in respect of collective redundancies under sections 188–192 of the Trade Union and Labour Relations (Consolidation) Act 1992 (TULR(C)A 1992). In Mimtec v Inland Revenue Commissioners, the Special Commissioner decided that a protective

Section 262 of the Town and Country Planning Act 1990 (TCPA 1990) states that any holder of a licence under section 6 of the Electricity Act 1989 (EA 1989) shall be deemed to be a statutory undertaker. However, there are no provisions in TCPA 1990 which directly concern the status of electricity generators

The overhaul of the UK’s post Brexit immigration system set out in the government’s White Paper in December 2018, focused on the need for an updated, efficient and flexible system. Part of the drive towards streamlining immigration processes included the digitalisation of immigration status. Key arguments to support the transition to an electronic system emphasise that unlike a physical document, digital status ‘cannot be lost, stolen, damaged or tampered with’. The EU Settlement Scheme is the most prominent electronic-only immigration system to date, millions of EU citizens can only prove their immigration status by accessing a Home Office website. Assessment of the success of this scheme is arguably a barometer for the government’s future plans to digitalise immigration information. It is of note therefore that The3Million, the largest campaign organisation for EU citizens in the UK, is collecting data on the problems faced by EU migrants with

An assignment is an immediate transfer of an existing proprietary right, vested or contingent from one party to another. An assignment can either take effect as a legal assignment or an equitable assignment. In answering this Q&A, we have taken into consideration the different types of assignment. Legal assignment A legal assignment will be considered valid so long as it satisfies the requirements under section 136 of the Law of Property Act 1925, this includes that the assignment must be made in writing and signed by the assignor. Under an effective legal assignment, the benefit of the contract is to only be transferred over and the assignment must be in absolute and not conditional or partial assignment. Equitable

In order to qualify for statutory maternity pay (SMP), it is necessary for a woman to be or have been an employee as defined and satisfy the following conditions: • she must have been in employed earner's employment with an employer for a continuous period of at least 26 weeks ending with the week immediately preceding the 14th week before the expected week of confinement (ie childbirth) (EWC) • her average weekly earnings with that employer for the period of eight weeks ending with the week immediately preceding the 14th week before the EWC (ie the last eight weeks of the 26-week period) must be not less than the lower earnings limit in force at the end of that week (ie enough for her to have to pay Class 1 national insurance contributions). The lower earnings limit is £118 per week with effect

If a worker works for more than six hours a day, they are entitled to leave their workstation (if they wish) to take a rest break, for a minimum of 20 minutes. Workers are entitled to only one rest break, no matter how long beyond six hours they work. A rest 'break' is therefore a period within a period of working time during which the worker

An employer is liable to pay statutory sick pay (SSP) to an employee in respect of a day of incapacity for work if: • the day forms part of a period of incapacity for work (PIW), ie a period of at least four consecutive days, each of which is a day of incapacity for work • the day falls within a period of entitlement • the day in question is a ‘qualifying day’, and • certain notification and evidence requirements are satisfied For further information, see Practice Note: Sick pay, in particular the sections headed SSP—eligibility and SSP—limit of entitlement. A day of incapacity for work is a day on which the employee concerned is incapable by reason of some specific disease or bodily or mental disablement of doing work which he can reasonably be expected to do under that contract. This would include a day on

The liability to pay National Insurance contributions (NICs) is imposed by the Social Security Contributions and Benefits Act 1992 (SSCBA 1992). SSCBA 1992, s 1(1) provides that NICs are payable by 'earners, employers and others'. SSCBA 1992, s 1(6) makes clear that no person is liable to pay class 1, class 1A or class 2 contributions, or entitled to pay class 3 contributions, unless they fulfil 'prescribed conditions as to residence and presence in Great Britain'. SSCBA 1992, s 2

This Q&A explains whether the electronic mail direct marketing requirements of the Privacy and Electronic Communications (EC Directive) Regulations 2003, SI 2003/2426 (PECR 2003) apply to employees of corporate entities such as limited companies and limited liability partnerships (LLP). It also explains the overlap with Assimilated Regulation (EU) 2016/679, UK General Data Protection Regulation (UK GDPR). Why does this matter? Any direct marketing activity that uses personal data is caught by the data protection regime, ie the UK GDPR and the Data Protection Act 2018 (DPA 2018). Where the direct marketing is carried out using electronic means (phone calls, emails, etc) it is also caught by PECR 2003. However, the most challenging requirements in PECR 2003 do not apply to electronic mail marketing to corporate subscribers. It is important to understand that where PECR 2003 does apply, this is in addition to (not instead of) the UK GDPR. PECR 2003 In most cases, the marketing rules in PECR 2003

An offer of alternative employment in a redundancy situation is relevant both in the context of determining whether or not the employer has followed a fair redundancy procedure, as well as (as an entirely separate legal consideration) in the context of determining whether or not the employee is entitled to a statutory redundancy payment. In this Q&A we refer to the latter context. Assuming an employee is eligible for a statutory redundancy payment, the circumstances in which he or she may lose their entitlement to the statutory redundancy payment are as follows: • where an offer (whether in writing or not) is made to an employee before the original contract expires— ◦ to renew their contract of employment, or ◦ to re-engage them under a new contract of employment with renewal or re-engagement

Whether or not an employee taking part in industrial action has any protection against dismissal depends principally on two factors: • the status of the industrial action in question (ie, whether it is ‘protected’, ‘official’ or ‘unofficial’), and • whether the dismissal takes place while they are still taking the action (eg, are still on strike), or at some stage after they have ceased their involvement in it For further information, see Practice Note: Industrial action—guidance for employers, in particular the main sections dealing with Status of industrial action, and Dismissal. The

An employee who takes ordinary maternity leave (OML) or additional maternity leave (AML) is entitled to the benefit of all the terms and conditions of employment that would have applied had she not been absent, except 'terms and conditions about remuneration'. As with other (non-remuneration) terms and conditions, employees will therefore continue to accrue statutory and contractual holiday entitlement during OML and AML. The Working Time Regulations 1998 (WTR 1998), SI 1998/1833, do not permit the entitlement to paid annual leave to be replaced by a payment in lieu except on termination of employment. In