This Precedent, produced in partnership with Beth Pipe, contains a return to work interview (RTWI) framework that can be used by a manager to conduct a structured RTWI with an employee. It can be used in conjunction with Precedent: Return to work interview (RTWI) meeting preparation and record—law firms. The table below sets out a series of questions or prompts which should be used at the manager’s discretion according to the individual circumstances of each case. Return to work interview (RTWI) framework Who is the interview with? [Insert employee name] Interview date [Insert date] Name(s) of anyone else in the meeting [Insert name][Insert capacity/relationship] Meeting location [Insert location] RTWI questions/prompts Question/prompt Additional notes Welcome the employee and thank them for attending the meeting [Insert

RTWI conducted by [Insert name] Date [Insert date] Location [Insert location] Section A: To be completed prior to conducting the RTWI Employee name [Insert name] Department [Insert department] First

1. Does having a RTWI mean I’m in trouble for my absence? No. The aim of a RTWI is to ensure you are fully fit for work following a period of absence and to investigate if you require any additional support. RTWIs do not constitute disciplinary action and do not form part of any formal disciplinary process. 2. Will everyone in the firm have a RTWI? Yes. Everyone in the firm will have a RTWI following any period of absence that qualifies for a RTWI under the firm’s sickness and attendance policy. If you are asked to attend a RTWI, this does not mean you are being singled out or treated differently from any other employee of the firm. It is the policy of the firm to ensure RTWIs are conducted consistently and in accordance with its sickness and attendance policy. 3. What is the purpose of a RTWI? The main purpose of a RTWI is to check that you are fully fit for work following a period of absence. If

Date: [insert date] Dear [insert name of employee] Re: Return to work interviews I am writing to let you know that the firm has decided to implement return to work interviews as from [insert commencement date]. As you may be aware, the firm’s sickness and attendance policy states: [Insert extract from

This Precedent is intended for law firms. It is available in Excel only and cannot be downloaded to Word. This Precedent can be used to check and record that interviews are being conducted consistently for every employee and to the required standard. It can provide important evidence in the event of an employee claiming they are being singled out or treated differently from

1 Organising the meeting Action Comment or notes ☐ Invite the employee to the RTWI [Insert any comments or notes] ☐ Ensure the meeting is in your own diary and the employee’s diary [Insert any comments or notes] ☐ Book a meeting room [Insert any comments or notes] ☐ Make arrangements to ensure you will not be disturbed [Insert any comments or notes] 2 Check absence records and complete section A of the RTWI meeting proforma Action Comment

A B share scheme returns excess capital to a company’s shareholders through the creation of B shares (so called to distinguish them from the company’s ordinary shares), followed by the payment of a dividend in respect of the B shares or their redemption, buy back or cancellation. This type of scheme has most often been used by listed companies in the past, although not exclusively. However, a B share scheme is no longer a commonly used method of returning excess capital to shareholders, as it does not offer the same tax advantages at it once did (as to which see History of the B share scheme below). There are ways for a company to return excess capital to shareholders without using a B share scheme, such as: • a routine dividend payment • a 'special' dividend payment (essentially a one-off, usually large interim dividend, made outside a company’s routine dividend payment programme) • a share buyback • a reduction of capital, or • a scheme of arrangement For further details about these alternative

Persons with indefinite leave to remain in the UK who, having left the UK temporarily and for a period of less than two years, are seeking admission back to the UK for settlement.

Reunite Families UK, in collaboration with Coram Children's Legal Centre (CCLC), has released preliminary findings from child-centred interviews highlighting the impact of the UK's family immigration rules on British children. The research, conducted between October and November 2024, examines the effects of both the previous £18,600 and the new £29,000 Minimum Income Requirement introduced in April 2024. Key findings include increased anxiety, stress, and financial strain among children, as well as disrupted family relationships, as a result of these requirements. As the Migration Advisory Committee (MAC) reviews financial requirements for family visas, Reunite Families UK, CCLC, and the Immigration Law Practitioners' Association urge the MAC to prioritise the experiences of affected families, particularly children, in its assessment.

The application of increases to deferred benefits (also known as preserved benefits) prior to the date the benefits become payable, as required by the Pension Schemes Act 1993.

Arises as a result of increases in value of property, plant and equipment accounted for at fair value, which are shown outside profit or loss. Can be used to offset decreases in value of the same asset but not decreases in value of different assets. The reserve is transferred to retained earnings when the relevant fixed asset is disposed of. Can be used for a share buy back out of capital but not for a capital reduction (although it could be capitalised into shares and then reduced). Can also be used for a bonus issue of shares. Both FRS 102 and IFRS require changes in the value of investment property to be shown in profit or loss, so a revaluation reserve does not automatically arise. However it is common for companies holding investment property to set up a revaluation reserve and transfer the changes in value to a revaluation reserve as a reserve transfer. This helps avoid such gains, which are not realised profits, being distributed accidentally.

For the purpose of calculating benefits, these are earnings that have been subject to indexation.