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Insights
89 of 89 insights
25 April 2023
The UK tax authorities’ (HMRC) submission deadline for annual return filings in relation to employment-related securities for the 2022/23 tax year is midnight on 6 July 2023. From the 6th…
20 April 2023
Contents: Summary and reporting deadline Checklist and timeline 2023 Updates and changes to reporting requirements New share plan registrations Filing the annual share plan return Common errors to avoid Penalties…
13 April 2023
The Start-up visa has been closed to new entrants although if you already have an endorsement letter you can still use this route provided you apply within 3 months of…
17 March 2023
Non-UK residents require a “UK work visa” to work in the UK. There are various “work visa” categories in the UK, many of which require sponsoring by a business with…
25 January 2023
Currently, it feels like we can’t turn on the news without being faced with yet another event rocking the global stage. These events have a profound impact on businesses, particularly…
2 November 2022
What are the main considerations when your client wants to expand into the European Economic Area (EEA) or the UK for the first time? To help you to help your…
30 October 2022
Welcome to Issue 4 of our Pension series for Corporate Lawyers. In Issue 1 we explored underfunded pension schemes in a corporate transaction and the use of an apportionment agreement…
29 October 2022
Welcome to the third part of our series looking at the key pension issues corporate lawyers need to be aware of when advising clients. In the previous issues we addressed…
28 October 2022
Welcome to the second part of our series looking at the key pension issues corporate lawyers need to be aware of when advising clients. In Issue 1 we covered underfunded pension schemes…
27 October 2022
Welcome to the first part of our series looking at the key pension issues corporate lawyers need to be aware of when advising clients. Issue 1 – Dealing with Underfunded…
19 October 2022
Right to work checks changed from the 1st October 2022. Are your clients aware of the new processes? Read our guidance on all the changes and download our un-branded guide…
29 September 2022
What is a right to work check? A right to work check is a legal requirement for employers to verify the lawful immigration status of all job applicants (and in…
5 April 2022
Right to work checks were temporarily adjusted due to coronavirus (COVID-19). This was to make it easier for employers to carry them out. From 30 March 2020 the following temporary…
15 September 2021
Are you ready for increased employee choices and flexibility in the workplace? There is no doubt that we are all living through an exceptional period of time, as a result…
12 August 2021
The Home Office have now withdrawn this visa route to the UK. You can view our updated content on UK work visa routes to the UK here. If your…
20 July 2021
The UK’s Home Office are now regularly updating their guidance for immigrants in the UK and those wanting to make applications to come here. The latest position is set out…
12 May 2021
In the 2021 Spring Budget, Rishi Sunak announced that the Coronavirus Job Retention Scheme, otherwise known as the Furlough Scheme, would be extended from 30 April 2021 to 30 September…
8 April 2021
What is the Pensions Scheme Act 2021? The Pension Schemes Act 2021 strengthens the powers of the Pensions Regulator and creates two new criminal offences that are due to come…
4 March 2021
On 3 March 2021, the Chancellor delivered the 2021 Budget. This article provides an overview of the key developments relevant to HR professionals, covering all aspects of employment from Tax…
3 March 2021
The Government’s recent announcement on a phasing out of lockdown brings a return to the workplace – and perhaps a return to at least some normality – within sight. The Coronavirus…
25 February 2021
The UK officially left the EU on 31 January 2020. The Post-Brexit Immigration Rules now apply to all migrants, including those arriving from the EU. Now that the Home Office…
23 February 2021
Immigration has been a political issue in the UK for a number of years, and the Conservative government had stated its aim to reduce net migration increases to the tens…
12 February 2021
The Pension Schemes Act 2021 (the Act) has received Royal Assent on 11th February 2021. The Act may well have an effect on corporate transactions given that the Act extends…
19 January 2021
The UK-EU Brexit deal came into effect on 31st December 2020. With that, many things have changed for UK businesses and firms. To make it easier, we’ve provided a list…
18 November 2020
A new breed of pension scheme known as a Collective Defined Contribution Scheme (or Collective Money Purchase) may commence in the UK from 2021. It is an alternative to both…
18 November 2020
COVID 19 has no doubt added to the financial difficulty for sponsoring employers of defined benefit pension schemes, and in particular meeting contribution payments under Schedules of Contributions agreed with…
8 September 2020
The economic uncertainty arising from the Coronavirus (COVID-19) crisis has led to the fall and subsequent volatility of share prices of listed companies. Although less immediately apparent, the value of…
1 July 2020
UPDATE The Government has announced legislation that will require employers to pay redundancy payments based on employees’ full rate of pay, not any reduced rate at which they were paid…
18 June 2020
Corporate Insolvency and Governance Bill 2020 (“THE BILL”) and its impact on Defined Benefit Schemes
On 20th May 2020, the Government introduced the Bill. As at 11th June the Bill has completed its second and third readings in the Commons and is proceeding to the…
20 May 2020
We find that clients tend to ask the same initial questions when they are looking to expand globally for the first time or are new to a role in global…
18 May 2020
We are all in unprecedented times with changes to the way we live and work due to Coronavirus (COVID-19), that no-one could have imagined just a few months ago. With…
18 April 2020
On 11 March 2020, the Chancellor delivered the 2020 Budget . There were a few measures around pension tax reliefs and national insurance affecting individuals. This article provides an overview of the…
20 February 2020
UK organisations approved on the “Register of Sponsors” are permitted to recruit from outside the European Economic Area (EEA) giving them access to a much wider global talent pool. Not…
2 December 2019
In 2018 and 2019, many employers and their assignees have been grappling with the impact of the Tax Cuts and Jobs Act, the largest overhaul of the US tax code…
1 December 2019
In 2018 and 2019, many individuals and their advisers have been grappling with the impact of the Tax Cuts and Jobs Act, the largest overhaul of the US tax code…
18 October 2019
EU citizens present in the UK on the day the UK leaves the UK can apply for “settled” or “pre-settled” status up to and including December 31, 2020 if the…
18 September 2019
It was announced by the Home Secretary on 18th August 2019 that Freedom of Movement for EU citizens would end overnight – rather than with a transitional period as previously…
11 September 2019
Share-based employee incentive arrangements may play only a minor role in a corporate transaction, but sometimes they can be fundamental to the deal structure and documentation, for example where they…
9 May 2019
We look at the numerous changes in recent years that employers need to take into account to be correct in their year-end payroll reporting. These include time limits for making…
26 March 2019
The UK Government has issued a response to the consultation on protecting Defined Benefit Pension Schemes. This brings about quite a few changes as the Government wishes to strengthen the…
21 February 2019
Unless there is an agreement to extend the two-year Article 50 period, the UK will be leaving the EU on 29 March 2019. If an agreement is reached before 29…
24 January 2019
With just over two months to go until the date for the UK’s departure from the EU is reached, Brexit is looking more unstable than ever, which may be a…
8 August 2017
The Market Abuse Regulation (“MAR”) came into force throughout the EU in July 2016, with significant impact for those of your clients who operate employee share plans. In this article we…
7 August 2017
What is employee engagement? Although there is no accepted definition of employee engagement, it is often linked to employees displaying positive attitudes and behaviours in the workplace which, in turn,…
7 August 2017
HR professionals frequently advise on the risks of dismissing an employee. Where the employee has less than two years’ service, and therefore no “ordinary” unfair dismissal rights, HR advisers will…
27 July 2017
Corporate lawyers know the most important question to ask about a pension scheme: is it a defined benefits (“DB”) scheme or a defined contribution (“DC”, also known as a money…
13 July 2017
Here are five pieces of good news for small and medium enterprises (“SMEs”) about handling employee data under the GDPR – including why it represents an opportunity for SMEs to…
5 July 2017
UK immigration policy is a constantly moving target, amid the cut and thrust of Brexit negotiations. So where are we now, and how can employers do the right thing by…
5 July 2017
“Companies with inclusive talent practices in hiring, promoting, development, leadership and team management generate up to 30% higher revenue per employee and greater profitability than competitors” (Garr, Attamanik & Malloy…
1 June 2017
Doing the right thing for your business and your EEA workers: practical steps for workforce planning
There are several steps businesses can take now to reduce uncertainty around immigration for EEA nationals, both for their own planning purposes, and to reassure and retain valued employees: Businesses…
1 June 2017
Myth EEA nationals will lose their passports for months whilst making applications (for example, for permanent residence). Fact Not the case. There is a passport return service which means passports…
22 May 2017
Private companies, particularly those which are private equity backed, sometimes use so-called “growth shares”, to allow senior managers to benefit from Entrepreneurs Relief (ER) on the increase in value of those…
14 March 2017
It is now nearly six months since the U.K. referendum voting for Britain to leave the EU. The U.K. government is still arguing that it should not have to ask the…
13 September 2016
Since the UK’s decision to leave the European Union following the historic referendum, many European nationals and their families will be concerned about their future status in the UK. While we do…
13 September 2016
Prime Minister, Theresa May, recently announced that the UK will lead the way in the battle against Modern Day Slavery, estimated to affect 20.9 million people worldwide. What many businesses may not realise is…
13 September 2016
Most UK corporate lawyers have a good working knowledge of UK employment law; however it is often possible to overlook certain aspects during a corporate transaction which could lead to…
24 June 2016
After months of debate the wait is over. Although the UK might feel like a very different place today, in reality very little will change immediately. With no precedent, and…
20 May 2016
Unintentionally, many employees introduce malicious software into work systems that can attack and expose confidential information. According to a recent survey from security firm RiskIQ, over half of employees in…
17 May 2016
A recent decision by the High Court has underlined the importance of keeping restrictive covenants under regular review as employees progress through the organisation. What has happened? The case (refer…
7 April 2016
Most employers are aware that they tend to be responsible for the actions of an employee taken during the course of his or her employment. Legally termed ‘vicarious liability’, employment…
6 April 2016
There will be a number of factors for employees to consider in relation to their pension arrangements for the 2016/17 tax year, now that the reduced annual allowance has come into…
31 March 2016
With the tax year-end fast approaching, most employers are now facing the dreaded year-end payroll reporting process. This year a number of changes to payroll reporting will be introduced from…
20 January 2016
Introduction Following four years of negotiation, agreement has been reached between the various EU institutions (the Commission, the Council and the EU Parliament) on reform of data protection laws to…
29 October 2015
The First-tier Tax Tribunal has ruled that the valuation of shares acquired by an employee, which were subject to a restriction on sale, should be reduced to take that restriction…
29 October 2015
The International Accounting Standards Board (IASB) is considering changes to the accounting treatment for share-based payments under IFRS2. The changes would allow an award that is settled net of withholding…
26 October 2015
The Treasury has announced that it will be extending the Senior Managers and Certification Regime (SMCR) beyond banks and insurers to the entire regulated financial services industry, as a replacement for what…
11 September 2015
On 10 September, 2015 the European Court ruled that time spent by mobile workers (workers who have no set place of work) in getting to their first meeting or appointment…
9 September 2015
Background In October 2012 radical pension reforms were introduced in the UK. They impact UK employers of all sizes and by 2018 all employers must comply and ensure that their…
19 February 2015
Parents of babies born or due on or after 5 April 2015 may be entitled to shared parental leave and pay. As companies across the country prepare for the introduction…
13 February 2015
It is impossible to go past a card shop, jewellery shop or supermarket at the moment without being overwhelmed by red hearts and other romantic symbols. As Valentine’s Day approaches…
21 January 2015
For the past twenty years or more organisations have been applying competency-based interviewing as part of their selection process, to the extent that it is now ubiquitous. It would be…
2 December 2014
Whether you are a large multinational looking to review well established global mobility policies, or an organisation starting to branch out internationally for the first time, having a structured policy…
2 December 2014
Many US companies that operate their ESPP and stock option plans globally will choose to roll out the same plan in each jurisdiction, making changes only where required under local…
2 December 2014
The UK coalition government has made the promotion of employee ownership one of its key policies for driving the economic recovery. The UK has a long history of encouraging employee…
2 December 2014
It has long been believed that increasing employee equity participation and deregulating the labour market can be important drivers of economic growth, but few people expected a policy that would…
2 December 2014
In recent months, a number of UK law firms have announced the introduction of flexible working practices to promote career progression for female staff, as well as to meet the…
17 July 2014
The recent case of Lock v British Gas Trading Limited has caused concern amongst employers. The European Court of Justice (ECJ) decided that Mr Lock’s holiday pay should include a…
16 July 2014
The ‘Transfer of Undertakings (Protection of Employment) Regulations 2006’ (TUPE) have been amended. On the sale or transfer of some businesses or in the event of a change of some…
16 July 2014
Background The European Court of Justice (ECJ) has decided that a ‘commissioning’ mother (a woman who has a baby through a surrogacy arrangement) is not entitled to maternity leave, even…
16 July 2014
Background As part of its review of employment law the Government has already brought in a number of measures designed to reduce the number of claims brought before the UK…
2 May 2014
The UK Government has published two key tax proposals that may have a significant impact on the remuneration structures of fund managers operating through a UK LLP. Firstly it has…
18 December 2013
The UK government has now published further details on how the new ‘self-certification’ regime for HMRC approved share plans will work. Although initially it may take some time for companies…
16 December 2013
Two important decisions from the UK Employment Appeals Tribunal and from an Employment Tribunal in Northern Ireland have had a significant impact on the law relating to collective redundancies in…
13 December 2013
The government has published draft legislation which has the potential to create significant additional costs for many Limited Liability Partnership (LLPs). Although the proposals on ‘salaried members’ have been described as…
21 November 2013
2014 sees new legislation in the UK to extend the right to request flexible working from carers to all eligible employees. Currently the right to request flexible working is limited…
21 November 2013
From 1 October 2013, UK listed companies will be subject to new rules concerning the approval and disclosure of directors’ pay. The changes are in part a reaction to the…
21 November 2013
A recent case considered whether the employer’s actions had to be the sole reason for an employee to claim constructive dismissed. Background Constructive dismissal is the term used where an…
21 November 2013
Compromise agreements have been renamed settlement agreements and ‘off the record’ settlement discussions, which take place before any dispute has arisen, may now be protected from being referred to in…
1 November 2013
The Court of Justice of the European Union (‘CJEU’) has determined that changes to a collective agreement do not bind a transferee if the collective agreement is negotiated and amended…