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Buying a business in the UK
01 April 2018
This guide is intended to assist potential buyers, who are from overseas, and have not been through the process of buying a business in the UK before and want to know a little more about what to expect. English company law does not impose any restrictions on foreigners acquiring an interest in domestic companies. These notes assume that the target business is owned by a private limited company incorporated in England, with several individual shareholders.
Jurisdiction Challenges
09 April 2018
Where a claim is litigated can be very important. This inbrief provides you with a guide on how to challenge the jurisdiction of the English courts if a claim is started here. We also highlight the steps that can be taken in England if a claim is commenced elsewhere, even though you believe it should be litigated or arbitrated in England.
HMRC publishes guidance on new PILON tax rules but uncertainty remains
12 April 2018
HM Revenue & Customs has published guidance on the new rules that require income tax and national insurance contributions (NICs) to be paid on all payments in lieu of notice (“PILONS”) with effect from 6 April 2018.
Failure to pay father full pay for shared parental leave is not sex discrimination
12 April 2018
The Employment Appeal Tribunal (“EAT”) has decided that it is not sex discrimination to fail to pay full salary to a father taking shared parental leave, in circumstances where a mother taking maternity leave during the same period would have received full pay.
Find a Job service to replace Universal Jobmatch
25 April 2018
The Government has announced that Universal Jobmatch will be replaced by the Find a Job service on 14 May 2018. Your existing Universal Jobmatch account will not move to the new service.
EHRC gets tough on enforcing gender pay gap reporting
26 April 2018
Enquiries by Lewis Silkin have revealed that the Equality and Human Rights Commission (“EHRC”) is adopting a rigorous approach to enforcement of the gender pay gap reporting (“GPGR”) regime.
Failing to enhance pay for shared parental leave may be indirect sex discrimination
04 May 2018
The EAT has indicated that enhancing maternity pay, but not pay for taking shared parental leave, may give rise to an indirect sex discrimination claim by fathers. This follows last month’s EAT decision that a failure to pay a father enhanced pay for shared parental leave was not direct sex discrimination.
Five in 5
15 May 2018
A series of five hints, tips and thoughts you should definitely remember as part of your sponsor reporting obligations.
Appeal judgment confirms Addison Lee cycle couriers are workers
17 May 2018
In the latest decision on employment status in the gig economy, the Employment Appeal Tribunal (“EAT”) has dismissed an appeal by Addison Lee against an Employment Tribunal (“ET”) decision that its cycle couriers were “workers” and so entitled to holiday pay.
Irish abortion referendum produces toxic mix of politics and advertising
23 May 2018
On a recent trip to Dublin, what struck me most, was the sight of lampposts festooned with 2 or even 3 separate, competing ads 'for' and 'against' the repeal of the 8th Amendment of the Irish constitution, which bans abortion. The referendum on its repeal takes place this Friday (25th May) while the rest of the EU frets about GDPR implementation.
Settlement agreements
24 May 2018
First introduced by statute in 1993, settlement agreements (previously known as compromise agreements) have become increasingly common as a means for an employer and employee to settle claims and/or effect a clean break from the employment relationship.
Frequently asked questions on termination payments
25 May 2018
Our FAQs Inbrief looks at some of the common tax questions that arise on termination of employment.
New IR35 rules coming to the private sector soon
05 June 2018
The Government has launched a consultation to tackle non-compliance with the IR35 regime in the private sector.
CEO pay ratio reporting coming soon
12 June 2018
Good news for fans of gender pay gap reporting who work for UK-listed companies – executive pay gap reporting will soon be added to your to-do list as well.
Supreme Court says Pimlico Plumbers are workers
13 June 2018
In the latest major development in a series of cases on employment status, the Supreme Court has rejected an appeal by Pimlico Plumbers and confirmed that a “self-employed” plumber should have been classed a worker.
Voluntary overtime to be included in holiday pay for NHS staff
12 July 2018
In the latest decision on the vexed question of the correct calculation of holiday pay under the Working Time Regulations (“WTR”), the Employment Appeal Tribunal (“EAT”) has ruled that both non-guaranteed and voluntary overtime should be included in the calculation under the NHS Terms and Conditions of Service
Care workers not entitled to minimum wage for sleep-in shifts
18 July 2018
In a case of huge significance for the care sector, the Court of Appeal (“CA”) has decided that care workers carrying out “sleep-in” shifts are not entitled to the national minimum wage (“NMW”) for the whole shift, but only when they are required to be awake and working.
Protecting your business
19 July 2018
Protecting your business from competitive threats is vital. Losing a team or a key employee to a competitor can be extremely damaging. You may lose clients, prospects, and other staff. Your valuable confidential information may be put at risk.
Five-month cessation of activities does not prevent transfer of undertaking under EU law
04 September 2018
In a Spanish case, the European Court of Justice (“ECJ”) has ruled that a five-month break in activities between outsourcing contracts did not prevent the transfer of an undertaking under the 2001 EU Acquired Rights Directive (“ARD”).
Fragmentation of activity may preclude service provision change
06 September 2018
The Employment Appeal Tribunal (“EAT”) has confirmed that when considering whether or not there has been a TUPE service provision change (“SPC”), it is critical to identify the relevant activity. The analysis must be done in the right order and any fragmentation should be considered when considering if activities carried on by the subsequent service provider are fundamentally the same as those carried on by the outgoing service provider.