Where there is a relevant transfer under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246, the starting point is that the employer must inform and consult with all the appropriate representatives of each description (or category) of affected employees. As set out in the section of Practice Note: TUPE—information and consultation to which this query refers, entitled Who must be informed and consulted, there is a limited exception from this obligation, which applies to micro-businesses. If, at the time the employer is required to inform and consult

This Q&A considers personal pension schemes. If a transferor has contracted with an employee to contribute to the employee’s personal pension scheme, the obligation to contribute transfers to the transferee falls under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246. For more information, see Practice Note: TUPE and Beckmann—the pensions exception, in particular section ‘TUPE and Beckmann—the pensions exception—Limits to the scope of TUPE's pensions exception’. Under TUPE 2006, SI 2006/246, reg 4(2), on completion of a relevant transfer all the transferor’s liabilities under or in connection with the contract of employment of a transferring employee ‘shall be transferred … to the transferee’. That same regulation specifies that the transferor will acquire liability for all pre-transfer acts and omissions

Lease renewal or termination proceedings pursuant to the Landlord and Tenant Act 1954 (LTA 1954) must generally be served within four calendar months of the claim form being issued (CPR 7.5 and CPR PD 8A, para 4.1). Pursuant to CPR 7.6, a claimant may make an application for an order extending the period for service of the claim form, but this must usually be made within the four-month period. Where an application is made outside the four-month period, the court has a discretion only in the following limited circumstances to extend the period

Section 72(3) of the Law of Property Act 1925 (LPA 1925) expressly allows (after 1925) that a person may convey to or vest in themselves land. On severance, any existing easements will pass to a new owner by implication under LPA 1925, s 62. While ordinarily

For information on the statutory obligations to inform and consult on a collective redundancy generally, see Practice Note: Collective redundancy—statutory information and consultation obligations. The obligations are triggered by the employer ‘proposing to dismiss as redundant’ 20 or more employees within a period of 90 days or less. The employer must consult with all ‘appropriate representatives’ of employees who may be affected by the proposed dismissals, or by measures taken in connection with them. Consultation with individual employees is not consultation in accordance with section 188(1) of the Trade Union and Labour Relations (Consolidation) Act 1992 (TULR(C)A 1992). Where the employer is proposing to dismiss 20 or more employees (but fewer than 100), consultation must begin in good time and in

This Q&A considers the contracting-out provisions, and the need for a settlement agreement, and how an employee might be incentivised to enter into a settlement agreement. Contracting-out provisions For information on settlement agreements generally, see Practice Notes: • How to use a settlement agreement in employment • Settlement agreements in employment—legal requirements • Settlement agreements in employment—practical and tax issues Like other employment legislation, the Equality Act 2010 (EqA 2010) includes 'contracting-out provisions'. Contracting-out provisions prevent the parties (or potential parties) to an employment tribunal claim from reaching an agreement that purports to settle the claim and, in so doing, purports to have the effect of ousting the jurisdiction of the employment tribunal to adjudicate upon the dispute. The contracting-out provisions work by imposing a basic rule that any agreement reached between persons

In answering this Q&A, we have limited our response to cover the capital gains tax aspects of THIS Q&A (and disregarding, for example, the stamp duty land tax implications). We assume that reference to the 'fmh' is to the former matrimonial home, and that this is the same as the former family home. We further assume that: • the reference to a settlement is to a financial agreement between the parties and not a trust • all properties and individuals are UK situated, resident and domiciled, and • this Q&A relates to whether capital gains tax (CGT) is payable on the sale of the property which the wife owns and will continue to own

In answering this Q&A, we have considered the following on a lease extension under Leasehold Reform, and Housing Urban Development Act 1993 (LRHUDA 1993): • is the landlord obliged to notify the tenant of its statutory rights? • is the Landlord obliged to agree 90 years plus the original term? • is a landlord obliged to agree a peppercorn rent? • if a lease renewal is agreed and completed and the tenant discovers that the landlord has misrepresented the position as to its statutory rights as to the terms of the lease, what are the tenant’s remedies? If the question means does a landlord have to tell a tenant that he or she has a right to a new lease

The Leasehold Reform, Housing and Urban Development Act 1993 (LRHUDA 1993) allows, inter alia, a qualifying leaseholder to acquire a lease extension for an additional term of 90 years at a peppercorn rent. The process is initiated by the service of a notice under LRHUDA 1993, s 42, which must state, among other things, the premium that is proposed to be paid. There is no obligation for that premium to be in accordance with the calculation that LRHUDA 1993, Sch 13 would result in, but were the matter to become contentious, the First-tier Tribunal could find that a notice was invalid in the event that it did not stipulate a realistic premium:

It is possible to reduce a company’s capital using the solvency statement procedure or the court procedure, each available under Chapter 10 of Part 17 of the Companies Act 2006 (CA 2006). For more information, including a comparison of the two procedures, see Practice Note: How to carry out a reduction of capital). A company’s share premium account is treated as part of its

This question gives rise to two considerations: • possible protection against unlawful deductions from wages under section 13 of the Employment Rights Act 1996 (ERA 1996), and • the parties' rights under the contract of employment An employer may not make a deduction from the wages of any worker employed by him, or receive a payment from such a worker, unless: • it is required or authorised to be made by virtue of any statutory provision or any relevant provision of the worker's contract, or • the worker has previously signified in writing his agreement or consent to

It is assumed that this query relates to the calculation of a statutory redundancy payment. For information on the employee’s right to pay during the notice period, see the section of Practice Note: Statutory minimum notice entitled Statutory minimum notice—Employee entitlement to pay during statutory notice period. Calculating a statutory redundancy payment Under section 162 of the Employment Rights Act 1996 (ERA 1996), a statutory redundancy payment is calculated by: • determining the employee's number of complete years of continuous employment ending with the 'relevant date', and • allowing the appropriate number of weeks for each year • multiplying that total number of allowed weeks by the current figure for a week's pay, calculated in the usual way, subject to the statutory cap, which is £571 per week