The following Employment Tax guidance note Produced by Tolley in association with Hogan Lovells provides comprehensive and up to date tax information covering:
Collective agreements are agreements negotiated between one or more trade union and one or more employer or employers' association. Collective agreements can affect almost all aspects of the employment relationship and the terms and conditions of an individual employment contract, including:
health and safety
TULR(C)A 1992, s 178(1)
Collective agreements can cover all employees, they are not limited to the union members.
The provisions of TULR(C)A 1992 as well as the common law both hold that the existence of a collective agreement does not equate to an intention to create legal relations between the parties. In order for a collective agreement to be enforceable between the union and the employer it must:
be in writing, and
contain a provision clearly indicating that the parties intend it to be legally enforceable
This rule applies to collective agreements only where they relate to:
terms and conditions of employment, or the physical conditions of work
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