Employment video analysis: In this first instalment in our short series on grey areas arising from the recent statutory changes to holiday entitlement and pay, Sarah Watson, barrister, and Cathy Hoar, solicitor, members of the Lexis+® UK Employment team, discuss whether employers should include annual bonuses when calculating holiday pay.

In this LexisNexis® Practical Guidance video, Neil Lancaster, Private Client partner and John Bull, Head of US UK Private Client at Blick Rothenberg LLP discuss the key Private Client measures announced in the Spring Budget 2024.

In this LexisNexis Practical Guidance video, Casey Dalton, Corporate Tax partner at Herbert Smith Freehills considers the key tax measures arising from the Spring Budget 2024.

In this LexisNexis Practical Guidance video, Genevieve Morris, Head of Corporate Tax and Mahmood Ramji, Audit Partner at Blick Rothenberg LLP considers the impact of the Spring Budget 2024 on businesses.

Tax analysis: In this LexisNexis® Practical Guidance video, Andrew Sanford, Audit, Accounting & Outsourcing Partner at Blick Rothenberg LLP, discusses the Spring Statement 2025 and its implications for businesses.

Private Client analysis: In this LexisNexis® Practical Guidance video, Kelly Greig, Private Client Partner at Blick Rothenberg LLP, discusses the Spring Statement 2025 and its implications for Private Clients.

Financial Services analysis: Kirstene Baillie, partner at Fieldfisher LLP, discusses progress in delivering developments in UK regulation for asset management, encouraging working with the regulators to find the right framework moving forwards. She questions whether those in the industry are being sufficiently radical in their thinking on how to move forwards—identifying the need for us to think out of the box to devise new solutions for new challenges. Her key theme is that it is for those in the industry to develop innovative ideas.

Immigration analysis: The UK is continuing to roll out the Electronic Travel Authorisation (ETA) scheme throughout 2024, by nationality. For relevant nationalities it applies to individuals travelling to or visiting the UK who are not required to apply for a visa, as well as to workers seeking entry at the border for a short period under the Creative Worker route. As such, following rollout, advance permission will be required for all travellers coming to the UK (whether by visa or ETA). Joanna Hunt, partner and Head of Immigration at DAC Beachcroft, explains the way in which the scheme works.

Type of on-demand audiovisual media service (AVMS) (ie a non-linear AVMS). ‘On-demand AVMS’ means an AVMS provided by a media service provider for the viewing of programmes at the moment chosen by the user and at their individual request on the basis of a catalogue of programmes selected by the media service provider.

MLex: Video-sharing platforms such as YouTube, Instagram and TikTok might face new obligations following the revision of the Audiovisual Media Services Directive (AVMSD), which is due by 2026. EU countries are asking the European Commission to consider measures to ensure a level playing field with audiovisual media services and to prevent societal risks, particularly concerning influencers and protecting minors.

The Wills Act 1837 (Electronic Communications) (Amendment) Order 2022, SI 2022/18 was introduced to extend the remote witnessing of Wills, brought in during the coronavirus (COVID-19) pandemic in England and Wales, until 31 January 2024. Plans for a further extension to permit remote execution have not been implemented.

Title Vienna Convention for the Protection of the Ozone Layer Parties 197 Parties Revisions Montreal Protocol 1987London Amendment 1990Copenhagen Amendment 1992Montreal Amendment 1997Beijing Amendment 1999 Location Vienna Adopted 1985 Came into force 22 September 1988 Subject Protection of the ozone layer Background to the Convention Negotiations on an international convention for the protection of the ozone layer began in 1981. The need for international action was clear as the anthropogenic causes of damage to the ozone layer were global in their affect. Agreement was reached in March 1985 in the form of the Vienna Convention for the Protection of the Ozone layer. The initial negotiations were driven by growing scientific concern at the depletion of the ozone layer which protects the earth from excessive ultraviolet radiation from the sun and also controls the temperature. Although the cause had not been proven, it was thought that chlorofluorocarbons (CFCs) and halons and other similar chemicals were to blame. When these gases are