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Tax treatment of termination payments - the sting in the tail
16 August 2016In 2015, the Government launched a consultation to simplify the tax and national insurance (“NI”) treatment of termination payments. As previously reported, following that consultation the Government announced that it proposed to amend the rules with effect from 6 April 2018.
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Tax treatment of termination payments – simplification at last?
29 November 2016The Chancellor’s Autumn Statement included some welcome news regarding the forthcoming reform of the tax and national insurance (“NI”) treatment of termination payments. The Government launched a consultation to simplify the rules in 2016.
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Tax treatment of termination payments – draft legislation published
20 December 2016Over the past couple of years, the Government has been consulting on proposals to make a number of changes to the tax and national insurance (“NI”) treatment of termination payments.
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Bonuses of contention: the treatment of incentive schemes in gender pay gap reporting
09 March 2017Carolyn Soakell blogs for Practical Law’s Employment Blog - Bonuses of contention: the treatment of incentive schemes in gender pay gap reporting
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Finalisation of prudential treatment of cryptoasset exposures for banks: how will this impact the market?
22 December 2022Banks will benefit from greater clarity and certainty now that the Basel Committee on Banking Supervision (“BCBS”) has finalised its prudential standard on the treatment of banks’ exposures to cryptoassets.
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Avoiding the Hedonic Treadmill: designing a sustainable employee engagement strategy
14 December 2017The concept of the “Hedonic Treadmill” is well established amongst psychologists, but what lessons can HR draw from it in relation to improving employee engagement and productivity?
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Travelling from Spain – new self-isolation rules and employment
27 July 2020A requirement to self-isolate for 14 days in order to limit the spread of Covid-19 has been re-imposed on all people returning to the UK from Spain. Happening in the middle of peak summer holiday season, how does this affect employees who are already travelling or due to travel in the next few weeks?
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Test, trace and travel – new self-isolation rules and employment
28 May 2020The requirement to self-isolate for 14 days in order to limit the spread of Covid-19 is being extended to two new situations – where a person arrives in the UK from overseas, and where someone is notified that they need to self-isolate under the new NHS test and trace service. How does this affect employers?
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British citizens on business travel in the Schengen Area: case study for Belgium
30 January 2023The right to work or conduct business in the Schengen Area must be verified on a case-by-case basis, considering the immigration laws in each country the person intends to be present in. This article focuses on the position for British citizens on business travel to Belgium.
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Monitoring British citizens’ travel in the Schengen Area: EES and ETIAS
15 August 2023Monitoring travel within the Schengen Area is due to significantly improve with the implementation of new IT systems. This article focuses on how the implementation of the Entry/Exit System (‘EES’) and the European Travel Information and Authorisation System (‘ETIAS’) is likely to affect British travellers.
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Discrimination sur le lieu de travail pour cause de grossesse et de maternité
14 December 2016Le comité parlementaire femmes et égalités (Women & Equalities Committee) a récemment publié ses conclusions en matière de discrimination sur le lieu de travail pour cause de grossesse et de maternité.
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Tech developments in transport
16 April 2020The UK government has recently published two documents relating to transport. The first is a consultation on a regulatory review of the future of transport, and the other is a plan for decarbonising transport.
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New regulation requiring fairness and transparency from the platform economy
26 November 2018The EC is proposing to introduce new legislation to govern the provision of online intermediary services.
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New business to business (B2B) fairness and transparency rules apply to ‘online platforms’ and search engines from 12 July 2020
15 June 2020New EU rules requiring online platforms (including e-commerce marketplaces and price comparison sites) and search engines to deal with their business users fairly and transparently, come into force in the UK and across the EU on 12 July.
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Modern slavery - transparency in supply chains
17 October 2022Although many organisations take steps to promote ethical business practices and have policies to protect workers from being exploited, so-called “modern slavery” remains a global problem.
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Gender pay gap reporting in Europe: Pay Transparency Directive now finalised
17 May 2023The EU Pay Transparency Directive has been finalised and must be implemented by June 2026, making gender pay gap reporting compulsory for many employers across Europe.
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Pay Transparency Directive: how will gender pay gap reporting in Ireland need to change?
29 August 2023Now that the Pay Transparency Directive has been finalised, it’s becoming clear where gender pay gap reporting in Ireland will need to change. In this article, we assess the current Irish gender pay gap reporting regulations in the context of the new requirements under the Pay Transparency Directive and set out the changes that will have to be made.
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Economic Crime and Corporate Transparency Act 2023: Key changes
10 November 2023In this article we identify, at a high level, the changes that the Economic Crime and Corporate Transparency Act makes to UK company law; its practical effects are far reaching and introduce significant changes which will affect the day-to-day running of companies.
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The Economic Crime and Corporate Transparency Act 2023: first changes set to be introduced
22 February 2024The Economic Crime and Corporate Transparency Act 2023 (ECCTA) received Royal Assent on 26 October 2023 and introduces several changes which are intended to prevent abuse of UK corporate structures and reduce economic crime. ECCTA will come into force in stages and it is anticipated that the first changes will be introduced on 4 March 2024 (although this date is dependent on parliamentary timetables).
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Pay Transparency Directive: new employee rights to pay information
29 May 2024The impact of the new Pay Transparency Directive extends beyond gender pay gap reporting. Alongside requiring employers to report gender pay disparities, it also grants employees new rights to information about pay. Employers need to start preparing for much greater openness.