It is unlawful for an employer to subject a worker to any detriment by any act or deliberate omission where the sole or main purpose is: • to prevent or deter them from taking part in the activities of an independent trade union at an appropriate time, or to penalise them for doing so • to prevent or deter them from making use of trade union services at an appropriate time, or to penalise them for doing so See: section 146(1) of the Trade Union and Labour Relations (Consolidation) Act 1992 (TULR(C)A 1992). When considering whether an employer has subjected a worker to a detriment with the sole or main purpose of penalising them for (or preventing or deterring them from) taking part in the activities of an independent trade union (or making use of trade union services at an appropriate time): • the question

See Practice Notes: • Holiday (document no longer available) • Remedies for breach of working time rights. See also Precedents: • Notice—from employer requiring worker to take holiday [Archived] • Notice—from employer to worker refusing holiday This answer sets out the position under the Working Time Regulations 1998 (WTR 1998). Contractual holiday entitlement may be more generous—see Practice Note: Holiday—Contractual holiday entitlement (document no longer available). Is there a ‘relevant agreement’? First look at the contract of employment if there is one (or other written agreement, such as a workforce agreement) to see if it sets out the terms about taking holiday. For example see Precedents: • Employment contract basic version (clauses 7.7 and 7.8) • Service agreement (clauses 15.1 and 15.2) If there is a relevant agreement, the notice rules set out in the WTR 1998, below, can be varied or excluded. See Practice Note: Holiday—When statutory holiday may be taken and the notice requirements (document no longer available)—variation of notice provisions by relevant agreement. Holiday

The general principle is that once notice of dismissal is given it is not open to the employer unilaterally to retract it. However, the courts have not always applied this principle. In Martin v Yeoman Aggregate, the Employment Appeal Tribunal

If a document has been disclosed during court proceedings, the other parties may only use it for the purpose of proceedings, unless: • it has been read to or by the court at a public hearing • the court gives permission, or • the party who disclosed the document and the person to whom it belongs agree See the Civil Procedure Rules, CPR 31.22(1). The court may also make an order restricting or prohibiting the further use of the

It is of course necessary to show that the breach did amount to repudiation as frequently the contractual right to terminate may be based on an event(s) which would not constitute a repudiatory breach of contract. See Practice Note: Termination of a construction contract for more information on when this threshold might be met. A contractual right to terminate a contract will not automatically exclude the common law right of termination and consequent remedies unless clear and unambiguous words are used to exclude those rights—see: Architectural Installations Services v James Gibbons Windows. Unless the contract amounts to an exhaustive code for termination, any contractual

This Q&A assumes that the employer has not sponsored individuals under the predecessor Graduate Trainee routes before 11 April 2022 Secondment Worker is a new Global Business Mobility (GBM) route for workers who are seconded to the UK as part of a high-value contract or investment by their overseas employer. It came into force on 11 April 2022. The GBM-Graduate Trainee route is for graduate recruits who are being transferred to undertake a role in the UK which is part of a structured graduate training programme, with clearly defined progression towards a managerial or specialist role within the organisation. It replaced the Intra-Company Graduate Trainee route from 11 April 2022. It is assumed, for the purpose of this Q&A that the employer has not sponsored individuals under the

The legal consequences of withdrawing an offer of employment will generally depend on the specific circumstances of the offer and the reasons for withdrawing it. Of immediate relevance is likely to be whether, in consequence of the offer being made, a contract of employment has been formed. One would need to consider: • whether the offer has been accepted (in this case, as the employee has already taken up their role, it is assumed that the offer has been accepted) • the conditions attached to the offer In the normal course, once an offer of employment has been accepted and any applicable conditions have been

If the employee in question has a disability for the purposes of the Equality Act 2010, the employer will have to consider the duty to make reasonable adjustments. For further information, see: • Practice Note: Disability • Prohibited conduct (discrimination etc)—overview • Practice Note: Duty to make reasonable adjustments The duty to make reasonable adjustments comprises three requirements, the first of which arises where a provision, criterion or practice (PCP) applied by or on behalf of the person subject

A worker has a right not to be subjected to any detriment by any act, or any deliberate failure to act, by their employer, done on the ground that the worker has made a protected disclosure. A protected disclosure involves a worker making: • a disclosure of information (as defined—see Practice Note: Whistleblowing—protected disclosures—Characteristics of disclosures) • which is a qualifying disclosure (as defined—see Practice Note: Whistleblowing—protected disclosures—Qualifying disclosures), and • is made in one of the protected manners (see Practice Note: Whistleblowing—protected disclosures—When qualifying disclosures are protected) Being caused distress is not enough to amount to detriment. The test for a detriment is that a reasonable worker would or might take the view that the act or omission had in some way disadvantaged them in the circumstances in which they had

This Q&A assumes assumed that the subsidiary to which the business is sold is within the same corporate group as the original employer, and that the relevant share award plan has continued to qualify as a Schedule 2 share incentive plan (SIP) under the Income Tax (Earnings and Pensions) Act 2003 throughout the period in question.  The availability of a corporation tax deduction in relation to any awards under a SIP (including matching shares) is specifically dealt with under Chapter 1 of Part 11 of the Corporation Tax Act 2009 (CTA 2009). Within that chapter, CTA 2009, s 994(2) has the effect that an employing company will be allowed a deduction in respect of any matching shares awarded to its employees under a SIP for the accounting period in which the award is made to the employee.

An employment business is a business that arranges temporary work for work-seekers with a 'hiring company'. The temporary worker (often referred to as an 'agency worker') is paid by the employment business (agency) rather than by the company to which he is supplied (usually known as 'the supply of temporary workers' or 'the supply of agency workers'). Regulation 6(1) of the Conduct of Employment Agencies and Employment Businesses Regulations 2003 (Conduct Regulations 2003), SI 2003/3319 (SI 2003/3319, reg 6(1)) imposes certain restrictions on what an employment business may include in a work-seeker's contract. It states that an employment business (as defined in section 13(3) of the Employment

There is nothing to prevent someone from being employed by two or more individuals or entities at the same time. When it comes to drawing up the terms of employment, however, consideration will need to be given to where the respective rights and obligations of each of the parties reside, and these will need to be clearly set out in the contract. See Practice Note: Written statements of employment particulars—to 5 April 2020 [Archived]. In relation to the employer’s duty to pay wages, provided the arrangement results in there being one employment (as opposed to two discrete employments), it will be necessary to ascertain where the responsibilities for complying with PAYE obligations and accounting