Although an enterprise management incentives (EMI) option rollover can be documented in different ways, Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003 (Schedule 5) imposes certain requirements that need to be met when doing so. ITEPA 2003, Sch 5 Pt 6, para 41(2) requires that the option holder must agree with the relevant acquiring company to release their rights under the old option in consideration of the grant to them of the replacement option. In addition, in order to qualify as an EMI option, the replacement option must take the form of a written agreement between the option holder and the grantor which meets the requirements of ITEPA 2003, Sch 5 Pt 5, para 37. Therefore, it must state the

Presence in the jurisdiction and service To effect service in the jurisdiction, it does not require that the defendant be domiciled in the jurisdiction. Nor is it necessary for the defendant to be physically within the jurisdiction. There are valid methods of service other than personal service and, unsurprisingly, service by delivery to a person’s residence is not invalidated if the person happens to be temporarily out of the jurisdiction at the time. Part 6 of the Civil Procedure Rules 1998 (CPR 6) concerns the service of documents in proceedings. CPR 6.3, and the other rules to which it refers, set out permissible methods of service in the jurisdiction. These are subject to section IV of CPR 6, clarifying that (for example) personal service of a person in Florida is not valid

Proceedings (whether for damages or a specified sum) may not be issued in the High Court unless the value of the claim is more than £100,000 (£50,000 in the case of a personal injury claim) (CPR PD 7A, paras 2.1–2.2). Generally If the defendant is an individual and the claim is for a sum of money, generally need to begin proceedings in the defendant's home court. A failure to do this is likely to result in the claim being automatically transferred to that court, with potential associated delay (CPR 26.2). The defendant's home court is defined by reference to the court in which the claim is proceeding. In the High Court—the district registry for the

Where, during the employee’s ordinary maternity leave (OML) or additional maternity leave (AML), it is not practicable by reason of redundancy for the employer to continue to employ the employee under her existing contract of employment, then the employer must offer her any suitable alternative vacancy that exists either: • with the employer • the employer's successor, and/or • with any associated employer For further information, see Practice Note: The right to return to work after maternity leave, in particular the main section dealing with Redundancy during pregnancy or maternity

From Banks v Goodfellow to Kenward v Adams (1975), and Parker v Felgate (1883) 8 PD 171 (not reported by LexisNexis®UK) to Baker v Hewston, the case law concerning the validity of Wills is as broad as it is varied. The personal representative (PR) is instrumental in the management and distribution of the deceased’s estate (See: Personal representatives—overview). Section 25 of the Administration of Estates Act 1925 clearly states that PRs must ‘collect and get in the real and personal estate of the deceased and administer it according to the law’. The duties are onerous and a PR must be aware of the personal liability they face if mistakes are made (see Commentary: Personal representatives' duties in exercising

In order to qualify for statutory maternity pay (SMP), it is necessary for a woman to be or have been an employee as defined in section 171(1) of the Social Security Contributions and Benefits Act 1992 (SSCBA 1992) 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 (EWC) (ie childbirth) • her normal weekly earnings with that employer for the period

Zero hours employees and workers have the right to 5.6 weeks' paid statutory holiday per leave year under the Working Time Regulations 1998 (WTR 1998), SI 1998/1833. Following the Supreme Court decision in Harpur Trust v Brazel, it is clear that all categories of worker should have their paid holiday entitlement determined in accordance with the relevant provisions of WTR 1998, SI 1998/1833, and sections 221–224 of the Employment Rights Act 1996 (ERA 1996). For further information, see Practice Note: Zero hours contracts, in particular the main section dealing with Paid holiday entitlement under the heading ‘Holiday entitlement and accrual’. As for any worker, holiday pay for zero-hours/casual workers must be paid at the rate

Statutory holiday entitlement The right under the Working Time Regulations 1998 (WTR 1998), SI 1998/1833 is to a total of 5.6 weeks’ annual leave each ‘leave year’, made up of: • a basic entitlement to a minimum of four weeks’ annual leave (20 days for a regular full-time worker) each leave year, implementing the right to annual leave under Directive 2003/88/EC, WTD • an additional entitlement to 1.6 weeks’ annual leave (eight days for a regular full-time worker) each leave year, which is a right under domestic legislation only Statutory paid holiday entitlement therefore

For information on the National Minimum Wage (NMW), including conditions for eligibility and how the minimum hourly rate is calculated, see generally, Practice Note: National minimum wage. Most ‘workers’ who work in the UK are entitled to be paid the minimum wage. A person qualifies for the national minimum wage if they: • are a worker • who works, or ordinarily works, in the UK under their contract, and • have ceased to be of compulsory school age When it comes to determining whether or not a worker is being paid the minimum wage, the calculation essentially involves working out an hourly rate of pay by dividing payments received by hours worked in a pay reference period. The first part of that calculation, therefore, necessitates

For further information, generally, about the national minimum wage (NMW), see Practice Note: National minimum wage. Determining whether or not a worker is being paid the minimum wage involves, in essence, working out an hourly rate of pay by dividing payments received by hours worked in a pay reference period. For the first part of this calculation, it is necessary to calculate the worker's total pay in a pay reference period. For further information, see Practice Note: National minimum wage, in particular the main section dealing with Checking pay against the minimum. The second part of the calculation involves working out the number of hours worked in the pay reference period. To do this, it is necessary to identify which hours count (and do not count) as hours worked for which the NMW is payable, then count

The early conciliation (EC) requirement (also known as mandatory Acas early conciliation) is an obligation on a prospective claimant to contact Acas with certain information prior to submitting a claim in the employment tribunal. In order to satisfy the EC requirement, a prospective claimant must personally give Acas: • their name and address • the name and address of the prospective respondent by either sending Acas a completed EC form, or by providing the required information by telephone. That is all that is necessary in order to fulfil the statutory requirement. A prospective claimant who is subject to the requirement for EC cannot submit a claim in relation to relevant proceedings in the employment tribunal without first receiving an early conciliation certificate (EC certificate) from Acas. For further information, see,

Generally, when it comes to deciding upon, and imposing, a disciplinary sanction employers are expected to: • adopt procedures that are designed primarily to help and encourage employees to improve rather than as a way of imposing a punishment • be impartial • impose a sanction that is reasonable and proportionate in the circumstances • act consistently For further information, see Practice Note: General requirements for discipline and grievance procedures. The provisions of the Acas Code of Practice on disciplinary and grievance procedures (the Acas Code), should also be taken into account. For further information, see: • Practice Note: Acas disciplinary and grievance code—procedural requirements • Acas Code, paras 18–24 When it comes to imposing a sanction that is reasonable and proportionate, consideration should be given to the following factors: • the employer’s disciplinary procedure and any guidelines provided in it about the relevant types of misconduct and levels of disciplinary action • any