News

16 June 2026

UK Employment Law: Statutory Rates and Limits 2026/27

The key statutory rates and limits governing UK employment law are updated each April 6th. You can check the rates and limits for 2026/27 in this data sheet. It covers…

15 June 2026

All Organisations In the UK Need A Data Protection Complaints Process By June 19th 2026

From 19 June 2026, all organisations operating in the UK must have a data protection complaints process. This means you must: Give people a way of making complaints to you;…

15 June 2026

Earned Settlement Proposals: What Employers Should Do Next

The Government announced the details of their Earned Settlement proposals in November 2025 and put the matter out for consultation with responses to be submitted by 12 February 2026. It…

27 May 2026

New Guidance: How to Create Your Gender Equality Action Plan

The Government has published detailed guidance for employers with 250 or more employees on creating a gender equality action plan.  Producing a gender equality action plan is voluntary from 6 April 2026 but will become mandatory…

26 May 2026

Explainer: Employment Rights Act 2025: What is Coming Into Effect When?  

The UK Government’s Employment Rights Act 2025 is now law, introducing what has been described as the most significant package of employment reform in a generation. Although already in force,…

22 May 2026

Bereaved Partner’s Paternity Leave: New Day One Rights from 2026 

The new Bereaved Partner’s Paternity Regulations 2026 introduce a ‘day one right’ to bereaved partner’s paternity leave (BPPL) for employees who lose their child’s primary carer on or after 6 April 2026…

11 May 2026

Internationally Mobile Employees Beware: Time to Act for Voluntary NICs

Changes to the UK’s voluntary National Insurance Contribution (NIC) rules since 6 April 2026 could have significant implications for employees working overseas and the employers supporting them.  Individuals on assignment outside the…

6 May 2026

Short-Term Business Visitors to the UK (STBVs) – Don’t Be Caught Out By UK Tax and Reporting Obligations 

Many employers are surprised to learn that earnings relating to duties performed in the UK can be taxable and subject to PAYE, even when the employee is not a UK‑resident and spends fewer than…

27 April 2026

UK Immigration Rule Changes 2026: Key Updates 

On 5 March 2026, the Home Office introduced changes to the Immigration Rules, which were followed by updates to the Sponsor Guidance the following day.  Detailed descriptions of the changes…

21 April 2026

HMRC BiK Payrolling Changes: Key Dates & Actions

HMRC has released further guidance on the upcoming changes to the payrolling of benefits in kind (BiKs).  Below is a concise summary of the key dates, the treatment of beneficial…

20 April 2026

ECJ Confirms 25% Social Security Rule Must Use Worldwide Activity

The European Court of Justice (ECJ) has confirmed that the 25% “substantial activity” test must be calculated using worldwide work activity, not only EU-based work.  This change affects how employers determine the…

23 March 2026

UK Share Plan Reporting 2026: Deadlines, HMRC Requirements and Key Steps

The deadline for HMRC’s annual share plan reporting for the 2025/26 tax period is fast approaching.   All companies with UK employees participating in share plans, including UK, US and multinational groups, must ensure they meet their Employment Related Securities…

4 February 2026

The 2026 UK Work Visa Routes

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…

27 November 2025

Autumn Budget 2025: Key Employment, Tax and Reward Changes

The Autumn Budget delivered a series of important updates affecting employers, internationally mobile employees, and fast-growing companies. The measures announced span pensions, international tax reliefs, and employee share incentives, each…

27 June 2025

UK Share Plan Reporting 2025: Everything You Need to Know

The deadline for the HMRC’s annual return filings for the 2024/25 tax period is fast approaching. This will apply to companies in the UK, US and other countries that have…

17 May 2025

New identity verification requirements as government push to prevent economic crime

At a glance A breakdown of new requirements How to register as an ACSP How to verify identity The Economic Crime and Transparency Act 2023 (ECCTA) has introduced new identity…

27 April 2025

New UK rules announced for Non-Domiciled Individuals

The UK government is replacing the remittance basis tax regime available to non-domiciled individuals (the “Non-Domiciled Regime”) with a new Foreign Income and Gains tax regime. The Non-Domiciled Regime has…

28 November 2024

Our Global Reach is Growing – Introducing Our New CELIA Alliance Colleagues

At Abbiss Cadres, we're excited to announce that our global network of legal colleagues is growing stronger than ever. We're thrilled to welcome our newest members to the CELIA Alliance:…

11 November 2024

Abbiss Cadres Helps Glassdoor Expand into Europe

Abbiss Cadres worked with the US tech company Glassdoor for their expansion into Europe, which involved setting up their first UK base and helping them to complete all the required…

1 November 2024

Budget 2024: What you need to know

On the 30th of October 2024, the new Labour government delivered the first Labour Budget for 14 years. The Autumn Budget 2024 has been described as the most consequential budget…

30 October 2024

Experienced Expatriate Tax Specialist Verena Heyd joins Abbiss Cadres LLP

Abbiss Cadres is pleased to announce the appointment of Verena Heyd as a new tax advisor, bringing with her two decades of expertise in expatriate tax and global mobility services.…

16 September 2024

Abbiss Cadres Sets Up Pacira Biosciences First International Subsidiary

As specialists in global mobility and employment law, our first step to helping Pacira BioSciences first overseas subsidiary was to obtain a sponsorship licence for them. This allowed us to successfully navigate the business…

29 May 2024

UK Share Plan Reporting 2024: Everything you need to know

The deadline is approaching for the HMRC’s annual return filings for the 2023/24 tax period. This will apply to companies in the UK, US and other countries that have share…

8 October 2024

Home Secretary Orders MAC review of IT and Engineering Sectors

Home Secretary Yvette Cooper has written to the Chair of the Migration Advisory Committee (MAC) to commission a review of the IT and engineering sectors' relationship to international recruitment. The…

22 July 2024

Abbiss Cadres welcomes immigration specialist Shareena Rahman to the team

We are delighted to announce that Shareena Rahman has joined Abbiss Cadres, bringing with her over 13 years of extensive experience in immigration law. Specialising in UK business immigration, Shareena…

9 May 2023

Abbiss Cadres announces Zhangir Kurmangaliyev as Director

We are delighted to announce that Zhangir Kurmangaliyev has joined Abbiss Cadres from Deloitte LLP as our Director of Global Mobility, Tax and Social Security. Zhangir has over 10 years’…

7 September 2022

In the Press – Warren Wayne discusses the challenges of cross-border working

Employment Law Partner, Warren Wayne, has been featured in LawNews.co.uk where he has commented on the consultation currently being run by the Office of Tax Simplification (OTS). The rise in…

1 July 2022

Abbiss Cadres announces Warren Wayne as Partner

We are delighted to announce Warren Wayne will be joining Abbiss Cadres as a partner. Warren brings the benefit of over 30 years’ experience of complex workplace issues to our…

29 April 2022

Pensions and Corporate Transactions

Transaction targets with no defined benefit scheme? Can corporate lawyers stop worrying about pensions? Unfortunately, not. Some corporate lawyers are tempted to let out a sigh of relief when told…

29 October 2021

UK Autumn Budget 2021 – News for HR

On 27 October 2021 the Chancellor of the Exchequer delivered the Autumn 2021 Budget. In terms of changes likely to impact on the taxation of employment income, the budget was…

16 August 2021

HMRC enquiry nets £29.5M of tax and £4m in penalties from the Home Office

Off-payroll working rules – A salutary warning for the private sector In its recently published annual report, the Home Office (HO) declared that HMRC had concluded there were a number…

14 July 2021

EU Commission Data Protection Adequacy Decision

The European Commission has adopted a UK adequacy decision regarding personal data transfers from the EU to the UK. Personal data can continue to flow freely from the EU to…

22 June 2021

European Commission publish new Standard Contractual Clauses for exporting personal data outside the EEA

What’s new? The European Commission released their finalised Standard Contractual clauses (“SCCs”), which will become effective on 27th June 2021. SCCs are the most commonly used mechanism to export personal…

20 April 2021

HMRC 2021 UK Tax Deadline Changes amid COVID-19

Year-end is a busy time for companies, especially when they are continuing to be impacted by the COVID-19 crisis, either directly or indirectly. HMRC recently updated some 2021 filing and…

3 March 2021

UK Budget 2021: Furlough Scheme extended until September 2021

The Chancellor, Rishi Sunak, has announced as part of the Budget 2021 an extension of the furlough scheme until the end of September 2021. "Our Covid support schemes have been…

22 February 2021

UK Supreme Court Ruling – Uber Drivers Entitled to Workers’ Rights

Worker or self-employed? The Supreme Court has given important guidance on the dividing line between who is a worker and who is self-employed in its judgment ending the long running…

12 February 2021

Abbiss Cadres Bolsters Data Protection Service With New Partner Hire

We are pleased to announce the addition of a new partner, Megan Shields, former Associate General Counsel of U.S. headquartered Webroot Inc, the global, anti-malware tech firm. Megan will spearhead…

4 February 2021

Coronavirus (COVID-19): Visa Applications

In these times of changing restrictions many visa applicants will be wondering what this would mean for their applications. The position is different depending on whether the application is made…

13 January 2021

How to apply for certificate of residence in the UK

Where an individual is resident in the UK and has overseas income and/or gains, it may be possible to claim tax relief or exemption to avoid paying tax twice.  For…

18 November 2020

Abbiss Cadres Identified by The Times as one of the Best Law Firms in the UK 2021

The Times have just released their list of the 200 best law firms in England and Wales, and we are delighted to have been selected for the third consecutive year.…

18 September 2020

COVID-19: Self Isolation and the Workplace

The government has issued new regulations (Health Protection (Coronavirus, Restrictions) (Self-Isolation) (England) Regulations 2020) containing obligations for workers who are required to self-isolate. These impose a duty on an employer…

27 February 2020

Abbiss Cadres expands integrated tax services with Senior Consultant addition

Matthew has over 25 years of experience working for a number of accounting firms including Deloitte, EY and most recently KPMG specialising in the UK and US tax supporting both…

30 December 2019

Abbiss Cadres selected for the UK Department for International Trade’s UK Investment Support Directory

The UK Department for International Trade has launched its Investment Support Directory making it easier than ever for foreign investors to find expert help when looking to set up and…

1 December 2019

Abbiss Cadres LLP selected by legal peers for “The Times Best Law Firms 2020”

Abbiss Cadres has been identified in The Times as one of the top 200 law firms out of 10,000 plus firms in England and Wales for the second consecutive year.…

1 February 2019

Immigration: UK Government issues guidance for EU Nationals in the event of No-Deal Brexit

On Monday 28th January 2019, the UK Government published guidance regarding immigration for EU Nationals in the event that the UK leaves the EU on 29th March 2019 with no…

28 November 2018

UK Pensions Review 2018

As 2018 draws to a close we take a look back at the changes to UK Pensions this year. From a proposed increase to the Lifetime Allowance, to the Pensions…

23 November 2018

Section 75 Pensions Act 1995 and the New Deferred Debt Arrangements

Background Section 75 and 75A Pensions Act 1995, as amended by Employer Debt Regulations, provides that an annuity buy-out debt is triggered on an employer of a defined benefit scheme…

20 November 2018

Abbiss Cadres listed in The Times Best Law Firms 2019

Abbiss Cadres is identified by The Times as one of the top 200 law firms in England and Wales. The Times notes that Abbiss Cadres is the only multidisciplinary practice…

1 May 2026

UK Share Plans: EMI updates for 2026 — Is Your Business Ready?

Following the 2025 Budget, significant changes to Enterprise Management Incentive ("EMI") options have now come into effect, expanding both the scope and lifespan of EMI share-option schemes. As of 6…

4 June 2018

UK Share Plans: EMI options back on

As you may have seen, we are pleased to report that EU state aid approval for EMI options has now been renewed, further to our previous alert about Enterprise Management…

14 June 2017

Religious attire: recent ruling clarifies legal position in Europe

In Europe, dress codes and other restrictions on appearance at work can cause legal problems for employers when they impact upon employees who adopt religious attire, such as Islamic headscarves…

24 April 2017

Abbiss Cadres strengthens employee incentives practice with Baker Mckenzie hire

Multi-disciplinary HR specialist Abbiss Cadres is delighted to announce that it has strengthened its practice with the addition of new partner, Alasdair Friend. Alasdair joins Abbiss Cadres from international law firm…

14 March 2017

Partner David Widdowson on BEIS Select Committee Inquiry

David Widdowson, an Employment partner at Abbiss Cadres, has given evidence to the Business, Energy and Industrial Strategy select committee inquiry into the Future World Of Work. The select committee…

7 December 2016

Data Protection Changes to be Implemented Despite Brexit

Despite Brexit, the UK Government has confirmed that it intends to implement the General Data Protection Regulation (GDPR) in May 2018. This means that, despite rumours to the contrary, the original…

14 November 2016

Brexit: Landmark High Court Ruling that Parliamentary Approval is Required to Trigger Article 50

The Summary Claimants, including a group known as "The People's Challenge to Article 50", have succeeded in obtaining a declaration from the High Court that the Government does not have…

14 July 2016

Privacy Shield Agreement Approved

This week the Privacy Shield Agreement was formally approved for data transfers between EU member states and the US. As previously reported, Privacy Shield is the replacement for the former Safe…

16 June 2016

CELIA Alliance welcomes new member RsA Asia in China

Abbiss Cadres is delighted to announce that on 1 June 2016, the CELIA Alliance welcomed new member firm, RsA Asia. Following the recent addition of Anssen Consulting as a new…

13 June 2016

The new Pension Bill: Highlights in 5 minutes

On 18 May 2016 the Queen announced the introduction of the Pension Bill 2016.  Primarily intended to protect large numbers of people who have been or are being auto-enrolled into…

2 June 2016

New European data protection regulations herald major changes from 2018

Businesses both within, and transacting with, the EU need to plan to manage the significant impact and major penalty regime of the new regulations. The Data Protection Directive of 1995…

27 May 2016

Significant changes to Tier 2 skilled workers visa

The Migration Advisory Committee (MAC) are an independent body who advise the UK government on migration issues and periodically issue reports on different aspects of immigration law.  It recently reviewed…

25 April 2016

EU-US Privacy Shield rejected

In March 2016, the EU Commission issued a draft decision stating that the Privacy Shield agreement negotiated between US officials and the EU Commission in January 2016, as a replacement…

7 April 2016

Court confirms decision to include commission in holiday pay

The Employment Appeal Tribunal has confirmed that an employee’s holiday pay should take into account the contractual commission they would have received had they been able to work during their…

31 March 2016

Introduction of the new National Living Wage

First announced in the 2015 Summer Budget, the compulsory National Living Wage will take effect from 1 April 2016.  This is set to start at £7.20 an hour and will…

29 March 2016

UK Budget 2016: key takeaways for HR practitioners

On 16 March 2016, the Chancellor delivered the 2016 Budget.  This article provides an overview of the key developments relevant to HR practitioners. Changes in tax rates and allowances Income…

21 March 2016

CELIA Alliance welcomes new member firm in France

Abbiss Cadres is delighted to announce that in March 2016, the CELIA Alliance welcomed new member firm, Fidere Avocats.  Fidere Avocats is a prominent law firm in France experienced in…

16 March 2016

Modern day slavery reporting obligations kick in for businesses in the UK

The UK government has taken an increasingly proactive stance to try and address the global issue of human trafficking, slavery, servitude or forced or compulsory labour which is estimated to…

8 March 2016

EU-US Privacy Shield published

The full details of the Privacy Shield Agreement reached between EU Commission and US government officials at the beginning of February 2016 have now been published. Where we left off…

29 February 2016

UK tax authorities crackdown on remuneration tax avoidance

In February 2016, the UK tax authorities (HMRC) announced that they will be cracking down on certain types of remuneration arrangements which seek to convert what would otherwise be taxable…

19 February 2016

Immigration article featured in Tech London

Tech London, the online platform supporting technology innovation and growth in London, has featured our article on the available immigration routes for incoming tech talent. The continued growth of London’s…

12 February 2016

Mandatory gender pay reporting regulations published

The UK government has published the draft Equality Act 2010 (Gender Pay Gap Information) Regulations 2016 with major implications for large employers.  Public consultation on the draft regulation will remain…

8 February 2016

Safe Harbor: a step forward

EU-US Privacy Shield To the surprise of some commentators, the discussions between the EU Commission and US government officials have now produced a form of agreement on a replacement data…

2 February 2016

What progress in replacing the Safe Harbor scheme?

The Judicial Committee of the US Senate approved the Judicial Redress Act (JRA) on 28 January 2016  (symbolically, International Data Privacy Day) designed to remove one of the obstacles which…

20 January 2016

ECHR finds surveillance of private communications at work does not infringe human rights

Background The much litigated issue of employers’ rights to review employees’ private communications during working hours, using company equipment, has come before the European Court of Human Rights (ECHR). The…

16 December 2015

Highlights for HR professionals from the draft Finance Bill 2016

The draft Finance Bill 2016 was published on 9 December 2015 and contains a number of provisions that will be relevant to HR practitioners. These provisions implement the changes announced…

26 November 2015

Autumn Statement 2015: Main points to note for UK employers

Following the tax announcements of the Summer Budget in July of this year, yesterday’s Autumn Statement focussed mainly on the Government’s Spending Review.  However, it did also contain a few…

12 November 2015

Exceptional talent in Tech industry can now apply for UK visas in groups

From today, 12 November 2015, technology businesses in the UK can recruit teams of exceptional talent from outside the EU in groups of five.  This forms part of the Tech…

2 November 2015

Gender pay gap reporting now to include bonuses

The Government has announced that new legislation requiring companies to report on their gender pay gap will include an obligation to provide information on bonuses awarded to both men and…

9 July 2015

Summer Budget 2015 – Key announcements relevant to UK Employers

The second budget of 2015 in many ways continues previous trends as the UK government looks to incentivise people into work, reduce state benefit and deficit bills and promote the…

21 May 2015

European court decision on the Woolworths case and collective redundancies

The long awaited decision regarding the former UK retailers Woolworths and Ethel Austin has been handed down by the European Court of Justice (ECJ). The ECJ decided that each store…

5 March 2015

In the press – ESOP Centre cover our review of changes on the taxation of internationally mobile employees

March 2015, The Employee Share Ownership Centre have featured comments from Abbiss Cadres about tax rules for internationally mobile employees in their March edition.  

3 March 2015

Abbiss Cadres adds senior pensions capacity as Gary Cullen returns to practice

March 2015, London, United Kingdom Multi-disciplinary HR specialist and ABS, Abbiss Cadres, has announced the appointment of well-known career pension lawyer, Gary Cullen, as a Partner. Gary Cullen was previously…

24 February 2015

Tax avoidance involving employment-related securities – another defeat for HMRC

The Upper Tax Tribunal has dealt another blow to HMRC in its battle against tax avoidance schemes, by overturning the judgement of the First-tier Tribunal in the Tower Radio/Total Property…

17 February 2015

Abbiss Cadres speaking at Health and Wellbeing @work Conference

Abbiss Cadres will speak at this two-day conference hosted by Health and Wellbeing at Work, where 22 modules will be on offer to promote equality and diversity, employee engagement and…

10 February 2015

Leading Immigration practitioner Jonathan Martin joins Abbiss Cadres

February 2015, London, United Kingdom Multi-disciplinary HR specialist Abbiss Cadres is delighted to announce that Jonathan Martin has joined the firm’s immigration practice.  Jonathan is a highly experienced immigration Barrister…

11 December 2014

Cutting the red tape: Autumn Statement tax update for HR professionals

The Government has published the first draft of the Finance Bill 2015 which includes most of the legislative measures announced by the Chancellor in his Autumn Statement.  Thankfully there are…

2 December 2014

Directors’ remuneration: FRC publishes revisions to UK Corporate Governance Code

Summary The Financial Reporting Council has published final revisions to the UK Corporate Governance Code which will apply to UK listed companies for accounting periods starting on or after 1…

2 December 2014

Employee bonuses—Court of Appeal upholds avoidance schemes

This article was first published by Tax Journal on 9 May 2014 To what extent can the Ramsay principle be applied to tax avoidance schemes involving employee bonuses?  In Revenue and…

2 December 2014

Compensation Arrangements on a Flotation

A flotation can be a momentous stage in a company’s development and also for its people. Ensuring employees are appropriately incentivised and retained both before and after a flotation is…

2 December 2014

Shared Parental Leave – To Share Or Not To Share?

The Shared Parental Leave Regulations are heralded by the Government as a way of changing the working culture and helping businesses make the best use of women’s talents.  But is…

2 December 2014

Vince Cable targets ethnic minorities

A progress report published by the Cranfield School of Management has confirmed that the FTSE 100 is collectively on track to meet its 25% target for women on boards by…

13 December 2013

Another victory for the UK Revenue against income tax avoidance

The UK tax authorities have achieved a significant victory in their battle to crack down on tax avoidance schemes involving employee remuneration. These schemes seek to take advantage of loopholes…

6 December 2013

Autumn statement 2013: Good news for employee share ownership and other welcome tax breaks

The Chancellor’s Autumn statement provides some welcome news for both employers and employees.  Many of the employment tax measures reflect the government’s priorities of promoting employee share ownership, simplifying the…

1 November 2013

Serious Fraud Office brings its first prosecution under the Bribery Act 2010 with more to come

Two years after the Bribery Act 2010 coming into force, the Serious Fraud Office (“SFO”) has started its first prosecution under the Act. The facts The charges are against three…

1 November 2013

Employee shareholder status implemented from 1 September 2013

From 1 September 2013, employees will be able to receive shares in their employer tax free in exchange for giving up certain employment rights. The new law As we reported…

1 November 2013

New Employment laws in force

As part of the Government's review of employment law a number of changes to employment legislation are shortly to come into force. The new provisions Employment Tribunal Fees - From…

30 April 2013

Employee shareholders

The government's proposals to create a new status of employee shareholder have now passed through Parliament and will come into effect in Autumn 2013. The new law The government proposed…

30 April 2013

Employee voice and sustaining business success

A recent report by Involvement and Participation Agency (IPA) and Tomorrow's Company1 indicates that organisations that help their employees speak up are more able to create conditions for sustained business…

30 April 2013

All change for collective redundancy rules

In this article, we analyse recent changes to the law on collective redundancies and explain how we can help organisations going through restructures. The facts The law on collective redundancies…

22 March 2013

UK Budget Statement – Free shares

The Chancellor of the Exchequer, in his Budget statement, announced further details in relation to "employee shareholders" (See Resources below for our article, "Shares in Exchange for Employment Rights"). Background…

18 March 2013

Resolving workplace disputes

The Government has recently consulted on the detail of its proposal to introduce compulsory conciliation through the Advisory Conciliation and Arbitration Service ("ACAS") as a necessary pre requisite of bringing…

18 March 2013

Terminating employment without notice

The Supreme Court has provided guidance on terminating contracts of employment with a payment in lieu of notice. The facts Mr Geys was employed by Société Générale at its London…

6 March 2013

Flexible working Code and Yahoo’s ban on home-working

The public body ACAS has published its draft Code of Practice in advance of the 2014 right to request flexible working from carers to all eligible employees. At the same…

1 March 2013

Your strategic approach to flexible working

2014 heralds new laws which will extend the right to request flexible working from carers to all eligible employees. What are the new laws? During the course of 2014, new…

13 February 2013

Tax relief is due on claw back of bonus

A taxpayer wins his claim for tax relief in relation to the repayment to his employer of part of his sign-on bonus. Background The taxpayer entered into a new employment…

13 February 2013

Changes to unfair dismissal protection

The government has announced major changes to unfair dismissal laws which are expected to take effect from Summer 2013. Background The Government has confirmed that the new compensatory award will…

13 February 2013

Religious principles and the workplace

We now have guidance on the controversial area of religious beliefs that compete with workplace requirements. The UK and European courts have handed down decisions to guide employers who are…

12 February 2013

Tax relief for overseas workdays is extended

The UK Government has announced that overseas workdays relief will be available to all non-UK domiciled new arrivals in the UK. Background Historically, certain non-UK domiciled employees coming to the…

12 February 2013

Final draft legislation on statutory residence test published

The Government has published a final draft of the proposed legislation on the statutory test of UK tax residence. Background Previous articles set out the details relating to the statutory…

31 January 2013

Employee owners

The Government has reported on the outcome of the consultation relating to proposals to create a new status of employee owner. The proposal As we reported in our October article…

11 January 2013

Shares in exchange for employment rights

The Government have announced plans to provide "owner employees" with shares in exchange for giving up employment rights. The scheme - announced yesterday by George Osborne, the Chancellor of the…

11 January 2013

In the press – Partner David Widdowson’s comments on collective redundancy consultation period changes feature in the Huffington Post.

18 December 2012, Comments by Abbiss Cadres partner David Widdowson feature in an article on the UK government's confirmation of plans to halve collective redundancy consultation periods for large-scale redundancies…

21 December 2012

Your business and employment law

With the new year upon us, we take stock of the 6 significant developments in employment law from 2012 and the 6 key areas to watch out for in 2013.…

19 December 2012

UK statutory residence test

HM Treasury has published draft legislation in relation to the proposed statutory residence test together with a summary of responses received during the consultation process. Background In June 2011, the…

18 December 2012

NIC not due where employee meets cost of benefit in kind

The First-tier Tribunal has determined that employer-only NIC (Class 1A) is not payable on benefits in kind where the cost to the employer of providing the benefit is made good…

30 November 2012

UK residence not broken despite taxpayer living abroad for many years

A UK taxpayer living principally in Spain was found to have maintained UK residence and closer links to the UK than to Spain. Background The taxpayer spent at least 183…

28 November 2012

Flexible working to be extended to all employees

The Government has announced its plans to extend the right to request flexible working to all employees from 2014. Legal issues This table sets out the current legal position and…

28 November 2012

Shared Parental leave

The Government has announced its plans to introduce shared parental leave from 2015. Additional paternity leave will be consigned to the history books. New laws will come into force in…

29 October 2012

Glass ceilings, glass walls and the boardroom

Recent research has suggested that the idea of a glass ceiling limiting women's progression to senior levels in companies is now outdated - only to be replaced by multiple barriers.…

18 October 2012

Mental health and presenteeism

Days off for sickness have decreased in the last year but presenteesim is on the increase. The Centre for Mental Health has previously reported that the cost of absenteeism in…

12 October 2012

LLP member found not to be a worker – is there a gap in your compliance documents?

The Court of Appeal has recently held that a member of an LLP is not a "worker". As a result, they cannot bring a whistle-blowing claim against the LLP. This…

12 October 2012

Trial periods and flexible working requests

The Flexible Working Commission (the "Commission") has published a report which recommends that employers should be able to use trial periods following a flexible work request. The legal position The…

9 October 2012

ABS approval enables Abbiss Cadres to create unique, integrated approach to HR-related services and employee engagement

Abbiss Cadres LLP is delighted to announce that it has been authorised by the Solicitors Regulation Authority as a new style Alternative Business Structure with effect from 1 October, 2012.…

27 September 2012

Abbiss Cadres’ ABS approval featured in Legal Futures

27 September 2012, Legal Futures features an article on Abbiss Cadres' Alternative Business Structure launch. Read the full article here

25 September 2012

Harmonising terms and TUPE

The EAT have issued a reminder of the consequences of harmonising terms following a TUPE transfer. This case involved a tender for a contract to provide learning services to offenders…

13 September 2012

Rethinking mental health in the workplace

The new Bill The Mental Health (Discrimination) Bill was debated in Parliament on 14 September 2012 and the government has confirmed that it intends to back this bill. The changes…

22 August 2012

Proposed new Employment Tribunal rules

A new set of rules has been proposed designed to streamline the operation of Employment Tribunals. The proposed rules Mr Justice Underhill, the former president of the EAT, has issued…

22 August 2012

The price of justice – the new fee regime in the Employment Tribunal

The Employment Tribunal has announced the new fee regime which should come into force in the Summer of 2013. The new fee structure Justice will now come at a price…

14 August 2012

TUPE, property transactions and a change of client

The service provision rules under Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) do not apply when there is a change in the client who receives the new contractor’s…

13 August 2012

How to cure a potential constructive dismissal

An employee who was vindicated by his employer following an unfair suspension could not claim constructive dismissal. Employment contracts contain express and implied terms. One such implied term is the…

6 August 2012

Do independent contractors have worker status?

The Court of Appeal held that a doctor who provided services to customers of a clinic was a ‘worker’ and accordingly could bring claims for unlawful deductions from wages and…

6 August 2012

HMRC issues guidance on share-based payments made after the cessation of employment

This guidance sets out answers to frequently asked questions concerning the application of the '0T' tax code to share-based payments made following the cessation of employment. From 6 April 2012…

3 August 2012

Sick employees need not request carry-over of holiday entitlement

Employees who are dismissed whilst on long term sick leave do not need to request ‘carry-over’ of untaken holiday in order to receive a payment in lieu of such holiday.…

25 July 2012

Fiduciary duties and the importance of updating employment contracts

The Court of Appeal has decided that a senior employee did not owe a fiduciary duty or a duty of fidelity when he set out to compete with his employer.…

23 July 2012

Auto-enrolment update – new employer pension duties come into force

On 30 June 2012, key provisions of the Pensions Act 2008 and Pensions Act 2011 came into force requiring all UK employers to enrol eligible jobholders automatically in a pension…

23 July 2012

Can employers withhold contractual payments if they become aware of gross misconduct?

The Court of Appeal held that an employer could not withhold a contractual payment as the employee’s contract of employment allowed for such payment in the event of summary termination.…

23 July 2012

Employees do not have a legal right to be accompanied by their lawyer at a disciplinary hearing

The Court of Appeal has held that an employee did not have the right under the European Convention of Human Rights (ECHR) to legal representation during a disciplinary hearing which…

23 July 2012

Enterprise and Regulatory Reform Bill

The Government has tabled a Bill which is designed to implement a number of employment reforms on which it has been consulting since elected to office. The proposals There are…

17 July 2012

Unfair selection for redundancy

The Employment Appeal Tribunal ("EAT") held that subjective redundancy criteria may be appropriate in certain cases, provided that they can be assessed in a dispassionate or objective way. Background The…

17 July 2012

UK ordinary residence

HM Treasury has published draft legislation in relation to the abolition of ordinary residence for all tax purposes except for overseas workday relief. Background In June 2011, as part of…

17 July 2012

Employees who are sick during their holiday can take that holiday entitlement at a later date

The European Court of Justice ("ECJ") has confirmed that an employee who falls ill during a period of paid annual leave is entitled to take the affected days as paid…

17 July 2012

Employee who filed her claim for breach of contract 3 months too late is allowed to proceed with her claim

The EAT has decided that an employee who was wrongly advised by her employer about the timeframe for bringing a claim could proceed with that claim despite filing it three…

1 June 2012

High Court holds employers may be bound to pay bonuses communicated to employees

The High Court has held that where an employer announces that a particular sum has been set aside for bonuses, that could amount to a contractual entitlement to the bonus.…

1 June 2012

Measuring Employee Engagement

A new study highlights the importance of relying on more than just scores from employee surveys in measuring levels of employee engagement in an organisation. The Research Employee engagement is…

30 May 2012

The EAT issues guidance on the transfer of employment under a service provision change

Is an employee who spends all of his time doing work for one client automatically an organised grouping of employees as required to establish a service provision change for the…

30 May 2012

Employment law changes announced

The Government has published its detailed proposals for employment law reform in the new Enterprise and Regulatory Reform Bill. The Proposals These are broadly split into three areas: Employment Tribunal…

30 May 2012

Court issues guidance on when it is appropriate to suspend employees for misconduct

The Court of Appeal has expressed the view that, in the context of misconduct investigations, suspension "should not be a knee-jerk reaction." Background This case concerned the suspension, pending investigation,…

25 May 2012

CELIA Alliance welcomes French member firm Lexcom

Abbiss Cadres is delighted to announce the French firm Lexcom has joined the CELIA Alliance, making the Alliance now present in 13 countries. Established in 2003, Lexcom is a full…

22 May 2012

HMRC publishes Employment-Related Shares & Securities Bulletin

HMRC has published their first Employment-related Shares & Securities Bulletin which contains details and updates with regard to employment-related securities and tax-advantaged employee share schemes. The purpose of the Bulletin…

22 May 2012

Parent companies owe a duty of care to employees of subsidiary companies

The Court of Appeal has held that parent companies may owe a direct duty of care to employees of subsidiary companies. Background The Claimant was employed by a subsidiary company…

22 May 2012

Can employers justify the compulsory retirement of employees?

The Supreme Court finds a potentially legitimate aim in maintaining a compulsory retirement age for partners. Background A partner at a law firm was compulsorily retired by the firm, in…

22 May 2012

Vicarious liability of employers – could employers be vicariously liable for murder?

Following a claim from the family of a murdered employee, a court has thrown out the ex-employer’s application for the claim to be struck out and it will now proceed…

4 May 2012

The Finance Bill 2012

The Finance Bill 2012 (the "Bill") It is currently being debated by Parliament. The Bill contains a number of measures including: An increase in the income tax personal allowance to…

5 April 2012

HMRC ramps up the pressure on dual contracts

HMRC has published a paper to clarify its view on two important aspects around the use of separate employment arrangements (dual contracts). What are dual contracts? Many organisations with employees…

5 April 2012

Unfair dismissal exemption for micro businesses?

The Government has launched a consultation on giving small businesses a way out of the unfair dismissal legislation. The Proposal Following hard on the heels of the announcement that the…

23 March 2012

Budget 2012 gives boost to EMI Options

Being able to access the 10% effective rate of tax through Entrepreneurs' Relief and a raise in limits breathes new life into EMI. The Chancellor announced in his Budget 2012…

23 March 2012

London Olympics and Paralympics

The London Olympics and the Paralympics which follow it are steadily becoming the dominant topic of conversation in the capital and beyond. Transport for London have warned of as many…

22 March 2012

UK Budget 2012 – Income tax overview

On 21 March 2012 the UK Chancellor of the Exchequer announced a raft of measures affecting income taxation in a fiscally neutral budget. The announcements include changes to tax rates…

20 March 2012

HMRC changes its approach to imposing P35 penalties

Following its losses in a number of recent cases and discussions with professional bodies, HMRC has agreed to change the way in which it seeks penalties for the late filing…

20 March 2012

Reminder – changes to taxation of non-domiciles effective from 6 April 2012

Changes to the taxation of some non-domiciled individuals with effect from 6 April 2012, were confirmed in the March 2012 budget. What are the changes? The Chancellor announced that there…

20 March 2012

Changing Terms on a TUPE transfer and automatically unfair dismissal

The Employment Appeal Tribunal confirms communication of an intention to change the terms of transferring employees amounts to automatically unfair dismissal. The Case The Claimants were bus drivers working in…

20 March 2012

Selection for redundancy – some useful guidance

The UK Employment Appeal Tribunal (EAT) offers guidance for employers when identifying the pool of employees from which redundancies are to be made. The Issue One of the most difficult…

16 March 2012

HMRC finally declares smartphones as non-taxable benefits

Both individuals and employers may now be able to reclaim tax and NIC after HMRC alter their view on the tax status on ‘smartphones’. Tax status of the ’smartphone’ Historically,…

15 March 2012

Changes to rules on biometric residence permits announced by UK Border Agency

The UK Border Agency (“UKBA”) has announced changes to their rules regarding biometric residence permits ("BRPs") which will be implemented from 29 February 2012. Expansion of immigration categories requiring BRPs…

15 March 2012

Is a fixed share partner an employee?

It all depends on the facts as this Court of Appeal decision confirms. Background A former fixed share partner in a UK law firm, Mr Tiffin, brought a number of…

15 March 2012

Change to way tax is withheld from post-termination share based earnings

From 6 April 2012 the 0T tax code must be applied to payments arising from employment related securities made after the form P45 has been issued following the termination of…

15 March 2012

Court highlights shortcomings of non-solicitation clauses

The limitation of post-employment non-solicitation restrictions on departing employees are highlighted by the High Court’s decision. Background The case involved Towry Law, (a financial services company). A number of employees,…

1 March 2012

Considerations for employers – the VAT implications for employee benefits

Employers need to carefully consider the cost implications of providing benefits in kind to employees following the introduction of VAT on several benefits offered via salary sacrifice from 1 January…

29 February 2012

High Pay Centre launched to monitor executive pay

Following announcements by Vince Cable, the Business Secretary, a new independent think tank has been launched to monitor executive pay. The High Pay Centre’s responsibilities include monitoring pay “at the…

29 February 2012

Tribunal held HMRC not entitled to carry out enquiry beyond standard enquiry period

The First Tier Tribunal held in favour of a taxpayer who had given HMRC details of a damages payment received but had omitted to declare this in his tax return,…

24 February 2012

Turning the spotlight on HMRC’s Spotlights

HMRC’s attitude towards tax planning arrangements is well known by most employers. However, employers may well be less familiar with the “Spotlights” section on HMRC’s website. Spotlights Spotlights focuses on…

24 February 2012

Illegal working – naming and shaming

The UK Border Agency ("UKBA") has announced that it will publish quarterly reports which will name employers who receive 2 or more penalties for employing illegal workers. Preventing illegal working…

15 February 2012

HMRC announce a reprieve for form P45

As part of the implementation of real time information HMRC had previously announced that the form P45 was to be replaced by a ‘leaver statement’. HMRC had looked to replace…

15 February 2012

Increase in employment tribunal award limits and statutory payments

From 1 February 2012 there will be an increase in the amounts payable on certain employment tribunal awards and other amounts payable under employment legislation. These increases only apply where…

15 February 2012

Employment aspects of the revised City Code on Takeovers and Mergers (the ‘Takeover Code’)

Following a review of the Takeover Code a number of changes were made. Provisions affected by these changes include those relating to employee information rights and buyer intention statements. Background…

15 February 2012

Legal and tax advice from non-lawyers must be disclosed

The Supreme Court is to hear the appeal in the ‘Prudential’ case against the decision that legal advice privilege does not extend to non-lawyers. Background The purpose of legal advice…

14 February 2012

New arrivals and failure to notify UK tax liability

Until 1 June 2010, foreign nationals or returning UK nationals were required to file a form (P86) informing HMRC of their arrival in the UK and, among other things, their…

14 February 2012

Reforming executive pay – Government proposals and investor concern

There have been a number of recent developments with regard to executive pay. These are summarised below. Department of Business Innovation and Skills In September 2011 the Department of Business…

10 February 2012

CELIA Alliance welcomes leading Polish law firm Soltynski Kaweck & Szlezak (SK&S)

Abbiss Cadres is delighted to announce that SK&S Legal, one of Poland’s leading law firms, has joined its international CELIA Alliance. SK&S was one of the first law firms in…

10 February 2012

CELIA member PRK Partners have been named the Czech Law Firm of the Year 2011

Abbiss Cadres would like to congratulate CELIA Alliance member firm PRK Partners on winning Czech Republic’s most prestigious award for domestic lawyers. Our Czech member firm also won main category…

10 February 2012

CELIA adds four countries in Central and Eastern Europe with addition of new members PRK Partners and Ratiu & Ratiu

Abbiss Cadres’s international alliance CELIA extends its geographical coverage in Central and Eastern Europe to include the Czech Republic, Hungary, Slovakia and Romania with the addition of new members PRK…

1 February 2012

Compensation & Benefits: Normal minimum pension age set to rise to 55 from 6 April 2010

As a general rule a member of a UK registered pension scheme must reach a specified age before he can draw his pension, the normal minimum pension age (“NMPA”).  This…

1 February 2012

Compensation & Benefits: Government issues concession on childcare vouchers, “not a U turn”

In our previous newsletter, we reported that the Government was planning to remove the existing tax and National Insurance Contributions (NICs) exemptions on childcare vouchers (see link to article in…

1 February 2012

Compensation & Benefits: FRC issues final report on corporate governance and commences consultations on draft revised Combined Code and a new stewardship code

Current Combined Code is “broadly fit for purpose”. The Financial Reporting Council (FRC) has confirmed that it has found no evidence of “serious failings in the governance of business outside…

1 February 2012

Employment: Consultation equal treatment of agency workers

Last May the UK government reached an accord with the employees and employers bodies (the TUC and CBI) which broke a 9 year deadlock on the proposed EU Agency Workers…

1 February 2012

Compensation & Benefits: Report published on risk governance in non-financial service companies

Backing from ICAEW for a “hands-off" approach to the non-financial sector Those interested in where the current corporate governance debate will take us will be interested to note that on…

1 February 2012

International Assignments: Online filing now mandatory for employers with 50 employees or more – new penalty regime

UK employers with 50 or more employees should submit the following notifications online: P45 (Part 1) – details of employee leaving; P45 (Part 3) – new employee details; P46 –…

1 February 2012

Employment: The High Court limits damages in wrongful dismissal cases

Court confirms limit on damages for failure to follow contractual disciplinary procedure A doctor sought to claim loss of earnings of more than £4 million, in a wrongful dismissal claim. …

1 February 2012

Compensation & Benefits: Revised European social security legislation from 1 May 2010

Revised EU legislation will introduce substantial changes to social security for EU employers not present in the UK and for those individuals who work temporarily outside their home EU member…

1 February 2012

Employment: Application of UK employment legislation to a worker travelling from one place to another

The Court of Appeal (“CA”) has upheld a decision of the Employment Appeal Tribunal that a seaman employed on a ship registered outside Great Britain can bring an unfair dismissal…

1 February 2012

Compensation & Benefits: Online filing of share schemes returns for year ended 5 April 2010 – deadline 6 July 2010

Forms 30, 34, 35, 39, 40 & 42 are now available online to download from HMRC’s website HMRC reminder that the relevant form must be completed and returned to the…

1 February 2012

Compensation & Benefits: Pensions reforms – new disclosure rules for tax avoidance schemes

Following on from the announcements in April of this year regarding the restriction of higher rate tax relief on pension contributions for those earning more than £150,000, HM Revenue and…

31 January 2012

Compensation & Benefits: Total Reward – What does success look like?

Total Reward has enormous potential to improve business performance through an engaged workforce, and it is being harnessed and utilised by many UK companies Recent research from both Thomsons and…

31 January 2012

Compensation & Benefits: Publication of proposals from EHRC to reduce gender pay gap

Last year we reported that the Equality and Human Rights Commission (“EHRC”) had been asked by the Government to review private sector pay arrangements in an attempt to increase transparency…

31 January 2012

International Assignments: Short term business visitors and PAYE

Many employers remain surprised that earnings in respect of duties performed in the UK are taxable and subject to PAYE even if the employee is not tax resident in the…

31 January 2012

Employment: Reduced compensation limit for unfair dismissal from February 2010

The Employment Rights (Revisions of Limits) Order 2009 sets out a new, reduced, upper limit on awards for unfair dismissal, effective from 1 February 2010.  The change has been made…

31 January 2012

Compensation & Benefits: Corporate Governance – what now for listed non-financial services companies?

Background Following the global banking crisis, much has been detailed in the press regarding corporate governance for banks and financial institutions. In July 2009 Sir David Walker published his review…

31 January 2012

Imminent changes to UK Immigration system require immediate action

This Alert is essential reading for organisations that employ non EU nationals in their UK workforce.  From the end of November the current UK work permit scheme will be replaced…

31 January 2012

Employment: Proposed Equality Act: Codes and new guidance in development by EHRC

In anticipation of the current Equality Bill coming into force, the Equality and Human Rights Commission (“EHRC”) has been working on producing associated statutory Codes of Practice together with non-statutory…

31 January 2012

Compensation & Benefits: Incomplete disclosure of facts may result in both formal and informal tax rulings being withdrawn

In a recent VAT case, the High Court has ruled that taxpayer's application for judicial review of HMRC's decision to withdraw its VAT ruling with retrospective effect, because the taxpayer…

31 January 2012

Compensation & Benefits: Enterprise Management Incentives (“EMI”) schemes

HMRC has recently announced two significant developments concerning EMI schemes.  In particular, a greater number of companies will now be able to take advantage of tax-favourable EMI schemes. State aid…

31 January 2012

Compensation & Benefits: HMRC issues new guidance on Share Incentive Plans

On 29 January 2010, HMRC issued new guidance in its Employee Share Schemes User Manual on the operation of SIPs. Resources Employee Share Schemes User Manual For further information, please…

31 January 2012

Compensation & Benefits: EU Commission now narrows Prospectus Directive exemption for employee share schemes

Soon after announcing a proposal for a blanket exemption the EU has revised its proposals. Background As set out in our last newsletter, on 24 September 2009, the EU Commission…

31 January 2012

Compensation & Benefits: Amendment to AIM rules to now require disclosure of directors’ remuneration

On 15 December 2009, the London Stock Exchange published AIM Notice 35, detailing proposed amendments to the AIM Rules. On 17 February 2010, AIM Notice 36 was published with a…

31 January 2012

Employment: New legal right to request time off to train

The Apprenticeships, Skills, Children and Learning Act 2009 (the “Act”), the main provisions of which come into force for businesses with 250 or more employees in April 2010, will give…

31 January 2012

Compensation & Benefits: Childcare vouchers to loose tax and National Insurance Contribution exemptions

Employers should take advantage of the scheme now to secure the tax and NIC advantages to 2015 Controversial proposals from the government will mean that employees joining childcare voucher schemes…

31 January 2012

Employment: New regulations to implement the Temporary Agency Workers Directive

Following consultations in 2009, the regulations implementing the EU Temporary Agency Workers Directive, the Agency Workers Regulations 2010 (the “Regulations”), have been laid before Parliament.  The Regulations are due to…

31 January 2012

Compensation & Benefits: ABI – New Executive Remuneration Guidelines and “position paper”

On 15 December 2009, a new version of the Association of British Insurers (ABI) Guidelines was published together with an accompanying position paper on how the Guidelines should be applied.…

31 January 2012

Employment: Using length of service criterion in redundancy selection

Since the introduction of legislation outlawing age discrimination in 2006 employers have generally been advised that “last in first out” or other service-related criteria for redundancy selection are best avoided. …

31 January 2012

Employment: Changes to rates from 1 October 2009

Increases to statutory redundancy payment and basic award for unfair dismissal The limit on the maximum amount of a week’s pay taken into account to calculate the amount of statutory…

31 January 2012

Employment: Compulsory retirement age for all civil servants to be scrapped by 2010

Last October the UK government pledged to remove the compulsory retirement age for all junior civil servants.  The Cabinet Secretary has now promised to do the same for senior civil…

31 January 2012

Compensation & Benefits: The post-Walker corporate governance environment

Governance needs to be brought “back to centre stage” but will not be achieved through “box-ticking conformity” So stated the final recommendations of the Walker report published in November 2009.…

31 January 2012

Compensation & Benefits: Prospectus Directive

Further changes published by the Council on 4 and 18 November and 11 December 2009 Story so far In September 2009, the EU Commission proposed amendments to the current Prospectus…

31 January 2012

Employment: Clarification of territorial scope of race and age discrimination legislation

Employees who work at least partly in the UK are entitled to rely on UK legislation to bring race and age discrimination claims. The Employment Appeal Tribunal (“EAT”) has ruled…

31 January 2012

Compensation & Benefits: An extra bank holiday in 2012!

The government plans to create a one-time extra bank holiday on 5 June 2012 to mark Queen Elizabeth II’s Diamond Jubilee. In addition to the extra day of holiday, the…

31 January 2012

Expatriates: New rules for non-UK domiciled and not ordinarily resident taxpayers

Under the UK tax system those who have a non-UK domicile are entitled to use the remittance basis of taxation whereby only income and gains which they “remit” to the…

31 January 2012

Employment: A reminder of the importance of communication in redundancy situations

An EAT case* heard in March underlines the importance to employers of ensuring effectively that employee communication during the redundancy process is not overlooked. In a redundancy situation, an employee…

31 January 2012

Compensation & Benefits: UK Enterprise Management Incentives (“EMI”) schemes

To become more attractive to non-UK companies Following on from the recent announcement by HM Revenue and Customs regarding a significant development concerning EMI schemes, the proposed amendment to the…

31 January 2012

Employment: Equality Bill 2009 – a wide-ranging reform of discrimination legislation

The Equality Bill 2009 is currently being debated in Parliament, with simultaneous public consultation on specific provisions including the proposed extension of age discrimination laws to the provision of services.…

31 January 2012

Compensation & Benefits: Financial Services Bill

Further changes published by the Council on 4 and 18 November and 11 December 2009 Story so far In September 2009, the EU Commission proposed amendments to the current Prospectus…

31 January 2012

Employment: Government launch “helpline” on government enforced employment rights

The service is available to employers and workers for information and advice, and to report breaches of National Minimum Wage, Employment Agency standards, Working Time rules and other matters. The…

31 January 2012

International Assignments: A new concealed tax on sport?

International athletes who attend sporting events in the UK may be subjected to UK tax on a higher proportion of their worldwide earnings than has previously been the case before.…

31 January 2012

Employment: Redundancy pay increase from 1 October 2009

The Government will increase the weekly limit for calculating statutory redundancy pay from £350 to £380 on 1 October 2009.  This limit will not rise in February 2010 but will…

31 January 2012

Compensation & Benefits: Clarification of entitlement to holiday pay upon termination

The Employment Appeal Tribunal (“EAT”) has upheld an employment tribunal’s decision that, under the terms of the employment contract, an employee was entitled to a payment in lieu of untaken…

31 January 2012

Employment: Equality Bill Update: responses to consultation on multiple discrimination proposals published

The proposals aim to provide protection against multiple discrimination without placing undue burden on businesses. Existing law requires individuals who have experienced multiple discrimination to bring separate claims for each…

31 January 2012

Employment: “Whistle-blowing” – employment tribunal power to inform regulators

An employee is protected from suffering detriment at work or being dismissed as a result of  a notification of malpractice made in good faith either to their employer or, in…

31 January 2012

Compensation & Benefits: New PAYE penalty regime from April 2010

HMRC has issued a draft order providing that the new penalty regime for late payment of income tax under PAYE will come into force from 6 April 2010 PAYE penalties…

31 January 2012

Compensation & Benefits: Greater scope to challenge service-related pay criteria

Employers required to justify both the “adoption” and “application” of service-related pay criteria as Court of Appeal establishes a  low hurdle for employees Background The Equal Pay Act 1970 implements…

31 January 2012

Compensation & Benefits: 3 top ways to achieve legitimate tax efficiencies – and an Invitation

Tax and national insurance rates may be rising and HMRC may be cracking down on avoidance schemes but there are legitimate ways to achieve tax efficiencies. 1.    Pay bonuses early…

31 January 2012

Employment: EU social partners agree to increase parental leave

On 18 June 2009 the EU social partners revised an agreement to increase the period of parental leave from 3 months to 4 months per parent.  UK employees who have…

31 January 2012

Employment: Government reveals new “fit notes”

The Government has begun a 12 week consultation on new "fit notes" which it proposes will replace GP’s "sick notes” in spring 2010.  This is in response to recommendations made…

30 January 2012

Employment: Revised guidance for injury to feelings compensation

The Employment Appeal Tribunal has ruled that the bands for damages awarded for injury to feelings in unlawful discrimination cases (known as “Vento” damages) should be increased in line with…

30 January 2012

Employment: 42 year old banker wins age discrimination claim

A tribunal has upheld a 42 year older banker’s claims for age discrimination, unfair dismissal and protective awards against one of the largest banks in Canada, Canadian Imperial Bank of…

30 January 2012

International Assignments: Double tax treaties

HMRC have announced (9 June 2009) the UK’s double tax treaty negotiating priorities for the period to 31 March 2010 as well as setting out recent double tax treaty developments…

30 January 2012

International Assignments: Residency in the UK- where are we now?

In recent weeks, there have been a number of decisions highlighting the complexities surrounding residence in the UK All of the decisions, including the well-known Court of Appeal case involving…

30 January 2012

Compensation & Benefits: New HMRC ‘rights’ Charter

On 11 November 2009, HMRC published its new Charter called 'Your Charter', setting out the rights of obligations of individuals when dealing with HMRC. The Charter notes that HMRC wants…

30 January 2012

Data Protection: Information Commissioner’s Office gets teeth

The Information Commissioner’s Office has been granted new enhanced powers £500,000 fines proposed for serious data protection breaches From 6 April 2010, it is intended that the Information Commissioner’s Office…

30 January 2012

Compensation & Benefits: New company car mileage rates

From 1 December 2009, HMRC approved rates payable to an employee for use of a company car for business purposes have changed with immediate effect. (HMRC explained that the one…

30 January 2012

Employment: Consultants subject to implied duty of confidentiality

Although employers are well-advised to put express provisions in a written contract, it is established that employees are subject to an implied duty of confidentiality that prohibits them from using…

30 January 2012

International Assignments: A guide to living and working in Switzerland as a foreign individual

This guide sets out the work and residence permit rules applicable to EU/EFTA nationals and third country nationals, the tax consequences for foreigners living and working in Switzerland, together with…

30 January 2012

International Assignments: Amended HMRC arrival procedures for expatriate employees

Notifications of new arrivals in the UK will no longer be accepted by HMRC if the correct form is not submitted by employers HM Revenue & Customs (HMRC) has confirmed…

30 January 2012

Compensation & Benefits: Employee Benefit Trusts (EBTs) – anti-avoidance update

HMRC targets EBTs HM Revenue & Customs (“HMRC) has recently published Spotlight 5: Using trusts and similar entities to reward employees - PAYE (Pay As You Earn) and National Insurance…

30 January 2012

Compensation & Benefits: Update on proposed auto-enrolment pension reforms

“Pragmatic approach” welcomed as “major step forward” Following the Department for Work and Pensions’ (“DWP”) consultation exercise in September 2009, key changes have been made to the draft regulations initially…

30 January 2012

Employment: Updated guidance on managing workplace stress

The Chartered Institute of Personnel and Development, the Health and Safety Executive and Investors in People collaborated to produce new guidance for line managers on managing workplace stress.  The updated…

30 January 2012

Employment: Government to consult on extension of the right to claim flexible working

The government has adopted proposals of a report by the Department of Business Enterprise and  Regulatory Reform which recommend the extension of the right to request flexible working to all…

30 January 2012

Expatriates: A8 workers registration scheme extended

The UK Government has decided to extend the registration scheme, which was due to end on 30 April 2009, for two more years.  The scheme will now end on 30…

30 January 2012

International Assignments: New France-UK dual tax treaty

The new treaty offers exemptions from French wealth tax and closes avoidance loopholes. France and the UK signed a new tax treaty on 19 June 2009 to replace the current…

30 January 2012

Employment: Workers can reclaim holidays lost to sickness

The European Court of Justice (ECJ) has ruled that a worker who is sick during a period of annual leave may decide to postpone his holiday entitlement to an alternative…

30 January 2012

Employment: Consultation on gender pay reporting in the private sector

The Equality and Human Rights Commission (“EHRC”) is consulting on ways to measure and report on the gender pay gap in private and voluntary sectors on a voluntary basis –…

30 January 2012

Compensation & Benefits: National minimum wage set for a small rise

Small increases to the national minimum wage will take effect from 1 October 2009.  The Government has adopted the Low Pay Commission’s recommendations that: the adults rate, for workers aged…

30 January 2012

Employment: Consultation on regulation of contingency fees in tribunal cases

The Government has announced plans to consult on the regulation of “damages-based contingency fees” (“DBCFs”) in employment tribunals.  A DBCF is a type of “no-win, no-fee” agreement which allows a…

30 January 2012

Employment: Continuity of employment preserved in pre-pack sales

Background Regulation 8 of the Transfer (Protection of Employment) Regulations 2006 (“TUPE”) provides that if an insolvency is with a view to the liquidation of the assets of the transferor…

30 January 2012

Employment: Increases to statutory minimum holiday entitlement

Effective 1 April 2009 the statutory entitlement to paid holiday will increase to 5.6 weeks, inclusive of bank holidays.  For an employee working a 5 day week in England where…

30 January 2012

Employment: New paternity rights available for new and adoptive parents from 3 April 2011

On 6 April 2010, regulations came into force granting new rights to additional paternity leave and pay for parents with children due on or after 3 April 2011.  The new…

30 January 2012

Employment: Pre-judgment interest in discrimination cases reduced

Unlike most other types of claims in the employment tribunals, claimants in discrimination cases can claim interest on losses incurred up to the date of judgment.  The interest accrues on…

30 January 2012

Compensation & Benefits: OFT takes anti-money laundering (“AML”) role

Some loans made to employees require employers to be licensed under the Consumer Credit Act 1974 to avoid potential criminal liability and to be able to enforce the loan.  The…

30 January 2012

Compensation & Benefits: National minimum wage rises (slightly)

Small increases to the national minimum wage took effect from 1 October 2009 The government has adopted the Low Pay Commission’s recommendations that: the adults rate, for workers aged 22…

30 January 2012

International Assignments: Substantial changes to EU social security regulations in May 2010

New liabilities for EU employers not present in the UK; employees working in two EU member states may no longer be able to stay in their home country social security…

30 January 2012

International Assignments: US – IRS issues guidance on new exit tax

The US Internal Revenue Services (IRS) has issued guidance on the new exit tax that applies to individuals subject to US expatriation on or after 17 June 2008. Expatriation is…

30 January 2012

Compensation & Benefits: Statutory holiday pay for workers on long term sick leave

Earlier in 2009 the European Court of Justice ruled that workers who were on long-term sick leave were entitled to continue accruing annual holiday even if they had exhausted all…

20 January 2012

A new law firm and a message!

Welcome to Abbiss Cadres.  Perhaps to some, the birth of a new legal practice is no reason to celebrate. It is a predictable but understandable reaction.  It is one we…

20 January 2012

Abbiss Cadres reaches across borders

Helping our clients make the most of their people and their organisations around the world is a key aim of Abbiss Cadres.  We do this by working with our correspondent…

20 January 2012

Abbiss Cadres becomes an LLP

Abbiss Cadres announced it is now incorporated as an LLP with effect from 1 October 2008.  The LLP is the successor practice of the existing firm, previously a limited liability…

20 January 2012

Addressing the reward agenda at the CIPD Annual Reward Conference

Two partners from Abbiss Cadres spoke at the CIPD’s very successful Annual Reward Conference on 23 February 2010 on “Facing New Legal and Tax Regimes - a challenge to comply,…

20 January 2012

Abbiss Cadres recruits ex-BDO Director for its international assignments practice

Andrea Plaw today joins Abbiss Cadres as a Senior Expatriate Tax Consultant. Andrea is a member of the Association of Taxation Technicians and is a US Enrolled Agent, she has…

20 January 2012

Abbiss Cadres welcomes world class movie VFX client, BlueBolt

High profile, new, and independent, visual effects (“VFX”) specialists BlueBolt have retained Abbiss Cadres as advisers to the company. BlueBolt was established last September and provides state-of-the-art 2D and CGI…

20 January 2012

National newspaper, The Guardian, quotes Colina Greenway, employment partner

Employment partner, Colina Greenway, is quoted in an article in the Money supplement of The Guardian detailing how recruitment freezes and job losses, as a result of the credit crunch,…

20 January 2012

Abbiss Cadres boosts share plans practice

Abbiss Cadres LLP has recruited five year qualified share schemes specialist Libs Davies.  Libs, a solicitor who joins from a specialist share schemes team at a major international accounting firm,…

20 January 2012

Transforming Your Business Through Employee Share Ownership

Guy Abbiss of Abbiss Cadres will be speaking at the Institute of Directors Conference "Transforming Your Business Through Employee Share Ownership" organised in association with the ESOP Centre on 17…

20 January 2012

Guy Abbiss speaks at CIPD Reward Conference 2009

Guy Abbiss spoke at the CIPD Reward Conference on 4 February 2009 on Reward, Benefits and the Law, alongside speakers from global law firms Jones Day and Linklaters. The session…

20 January 2012

Abbiss Cadres takes on head of niche practice as new employment partner

Abbiss Cadres today announces the imminent arrival of Colina Greenway as Employment and Immigration Partner with effect from 1 October 2008. Colina brings 15 years' experience as a specialist employment…

20 January 2012

CIPD Annual Reward Conference

Abbiss Cadres will be speaking at the CIPD Reward Conference on 23 February 20010 on “Facing New Legal and Tax Regimes - a challenge to comply, opportunities to innovate.” Other…

20 January 2012

Abbiss Cadres ranked by prestigious independent guide

After only six months, Abbiss Cadres have been rated among leading UK practices for employee share plans in the prestigious guide to the UK legal profession, Chambers UK 2009 edition.…

20 January 2012

Expert hires boost international assignments practice

International social security expert Jim Yuill and ex-Deloitte specialist Bina Gayadien join Abbiss Cadres International Assignments practice as Senior Consultants. Jim Yuill is a recognised expert in UK and international…

20 January 2012

Abbiss Cadres ranked among leading firms once again by prestigious independent guide

Following on from its earlier success, Abbiss Cadres has once again received recognition with a rating in the section for leading UK employee share plans practices  in the prestigious guide…

20 January 2012

Abbiss Cadres speaking at Improving Your Business Through Employee Share Plans Conference

Abbiss Cadres will speak at this one day conference hosted by The Employee Share Ownership Centre & Birmingham Chamber of Commerce on 10 March 2011.  The session is design to…

20 January 2012

International Assignments: Important changes to the UK’s points-based immigration system

The UK Border Agency (“UKBA”) has published changes to the points-based immigration system together with amended guidance for employers and education providers who sponsor migrant workers and students. UKBA’s changes…

19 January 2012

Employment: Equality Bill to reverse Malcolm

The UK Government has published the Equality Bill which would reverse the problematic House of Lords’ judgment in London Borough of Lewisham v Malcolm (“Malcolm”).  The Malcolm decision currently makes…

19 January 2012

International Assignments: Termination of a foreign secondment: Repatriation and reintegration obligation

Obligations for French employers to repatriate seconded employees triggered by business transfers. The temporary cross-border assignment of employees in multinational groups is a common HR management tool.  To protect seconded…

19 January 2012

Compensation & Benefits: UK income tax and social security – the new realities

We look at the new tax rates in force from April 2010 as well as the new rules on tax relief for pension contributions. Changes to the UK tax system…

19 January 2012

Compensation & Benefits: New personal pension accounts regime

As the UK government moves to ensure the UK (and its employers) save for retirement and issues  more consultation on the new regime planned for 2012, now is the time…

19 January 2012

Employment: Mentoring scheme to increase numbers of female non-executive directors in FTSE

An initiative sponsored by BP and MWM Consulting, “Women for Boards” was announced on 23rd September.  The scheme aims to address the massive under-representation of women on the boards of…

19 January 2012

International Assignments: Double tax agreement – new exchange of information protocol to UK/Switzerland agreement signed

The United Kingdom and Switzerland have signed a protocol to the current UK/Switzerland double taxation agreement.  The protocol will bring the exchange of information article in the tax agreement in…

19 January 2012

Employment: Paternity leave extension shelved

The Government has shelved plans to extend fathers’ paternity leave to enable mothers to return to work earlier.  Fathers are currently only allowed 2 weeks’ paternity leave, whereas the proposals…

19 January 2012

Employment: High Court rules default retirement age of 65 is lawful

On 25th September 2009 the High Court gave judgement in the so-called “Heyday” case, a long-running challenge to the legality of the Default Retirement Age (DRA) of 65 established by…

19 January 2012

Immigration: Tougher immigration criteria for migrant workers

With effect from 1 April two key changes will be made to the points-based immigration system to make it tougher for nationals from outside the European Economic Area to come…

19 January 2012

Employment: Significant changes to the UK points-based Immigration Rules from 6 April 2010

On 18 March 2010 the Home Office announced changes to the Tier 1 (highly skilled workers) and Tier 2 (skilled workers with a job offer) which impact all applications made…

19 January 2012

Compensation & Benefits: EU Commission proposes exempting all employee share schemes from the Prospectus Directive

The proposal extends the current employee share schemes exemption to all companies even if they  are not listed on a regulated market in the EEA,  but it may take some…

19 January 2012

International Assignments: How to manage international assignments

We look at the key considerations to bear in mind when approaching the question of managing international assignees. Before the employee leaves the UK Assignment policy Employers that would like…

19 January 2012

Tax/Social Security: New P45 forms

HMRC has introduced a new form P45 which must be used to record details of employment that have come to an end on or after 6 April 2009.  The new…

19 January 2012

Compensation & Benefits: Employment trends survey reveals extent of workplace belt tightening

The Confederation of British Industry and recruitment consultancy Harvey Nash have published a survey revealing the extent of organisational changes employers have made or are considering making to weather the…

19 January 2012

Employment: Compensation can be reduced for earnings

In unfair dismissal cases an employee does not have to give credit for earnings from alternative employment during the normal notice period (known as the “Norton Tool principle” after the…

19 January 2012

Employment: Offshore workers – “field breaks” count toward

An important decision for the oil and gas industry - the Employment Appeal Tribunal ("EAT") has reversed a previous decision that “field breaks” (time spent onshore by offshore workers) cannot…

19 January 2012

Employment: More employees get the right to request flexible working

At present employees with 26 weeks continuous employment have a right to request flexible working arrangements to accommodate caring responsibilities for children aged up to 6 (18 where the child…

19 January 2012

Employment: Changes to European Works Council regulations

The Transnational Information and Consultation of Employees (Amendment) Regulations 2010 (“TICE”)  amending the Transnational Information and Consultation of Employees Regulations 1999 (the “1999 Regulations”) in order to bring them into…

19 January 2012

Employment: New measures crack down on unpaid tribunal awards

The Government has announced new measures to reduce the number of unpaid tribunal awards and the costs of enforcing them.  The new measures are in response to Government research which…

18 January 2012

International Assignments: Ratification of new UK – Netherlands double tax treaty

The Netherlands has taken the first step towards obtaining the necessary parliamentary approval for the new tax treaty signed between the Netherlands and the United Kingdom (the “New Tax Treaty”)…

18 January 2012

Compensation & Benefits: Thomson Online Benefits publish Employee Rewards Watch 2009

A survey by Thomsons Online Benefits has found that 88.32% of respondents thought that reward professionals are under more pressure to minimise costs and improve return-on-investment in 2009.  The research…

18 January 2012

Employment: Repeal of statutory dismissal and grievance procedures

It is almost universally agreed that the statutory dismissal and grievance procedures introduced in 2004 have failed in their stated objective of reducing the amount of claims going to employment…

18 January 2012

International Assignments: Double tax agreement: exchange of information protocol signed to UK/Malaysia agreement

The United Kingdom and Switzerland have signed a protocol to the current UK/Switzerland double taxation agreement.  The protocol will bring the exchange of information article in the tax agreement in…

18 January 2012

Employment: New criminal offences to counter corporate corruption

On 8 April 2010 the Bribery Bill received Royal Assent.  No date has yet been set for the new Act to come into force, however it represents a complete overhaul…

18 January 2012

Compensation & Benefits: New Sharesave bonus rates

Employees participating in HMRC approved Sharesave schemes are required to save a certain amount from their net pay, normally monthly.  The arrangement will normally include an entitlement to a bonus…

18 January 2012

Compensation & Benefits: HM Revenue & Customs update Employee Share Schemes User Manual (“ESSUM”)

HMRC has published updates to the ESSUM including some useful clarifications on SAYE (“Save As You Earn”) and CSOP (Company Share Option Plan) options. Resources HMRC website list of ESSUM…

18 January 2012

Employment: Information Commissioner hikes annual data controller notification fees

It is a legal requirement for organisations to register with the Information Commissioner if they process personal data relating to living individuals.  As the definition of "processing personal data” is…

18 January 2012

Compensation & Benefits: EMI options

All companies issuing EMI options should note that the relevant HMRC office has now changed address. HMRC’s Small Company Enterprise Centre (SCEC) which deals with the administration of Enterprise Management…

18 January 2012

Compensation & Benefits: Extension to paternity leave revisited – employers fear administrative burdens and scope for fraud

The government will shortly be consulting on proposals to allow fathers to “share” some of a mother’s maternity leave entitlement. Currently fathers are entitled to 2 weeks paid paternity leave…

18 January 2012

Employment: EAT rules “field breaks” count toward annual leave

In an important decision for the oil and gas industry, the Employment Appeal Tribunal ("EAT") has reversed a previous decision that “field breaks”, that is time spent onshore by offshore…

18 January 2012

Compensation & Benefits: New levy on workplace parking

On 1 October 2009 new regulations come into effect that will allow local authorities in England (excluding Greater London), to introduce schemes under which employers and educational establishments will be…

18 January 2012

Employment: Government brings forward review of default retirement age

The government has announced that the review of the default retirement age (“DRA”), originally scheduled for 2011, will be brought forward to 2010.  It is expected that any changes to…

18 January 2012

International Assignments: Deadline for UK personal income tax returns looms

Tax payers who are required to file a 2008/09 UK personal income tax return and are planning to file a paper return have until midnight on Saturday 31 October 2009…

18 January 2012

Employment: Increase in Statutory Sick Pay and Statutory Maternity Pay rates

The rate of Statutory Sick Pay for qualifying periods of sickness absence commencing on or after 6 April 2009 is £79.15 per week (£15.83 per day for employees with five…

18 January 2012

Employment: Equality Act passed

On 6 April 2010 the Equality Bill as amended by the House of Lords was passed without further change by the House of Commons.  It received Royal Assent on 8…

18 January 2012

Income Tax: 22 million UK basic rate tax payers to be £120 better off

On 13 May the Chancellor of the Exchequer announced a surprise amendment to be made to the Finance Bill 2008 - the personal tax free allowance will rise for the…

18 January 2012

International mobility: HMRC announces interim update on residence and tax liability (booklet IR 20)

HMRC announced the publication of an update to its long standing booklet IR 20 on the taxation of residents and non-residents. It is of limited value as it does not…

18 January 2012

Ability to compromise discrimination claims under the Equality Act 2010 in doubt

Care needs to be taken before settling discrimination claims until legislative fault is corrected. On 1 October 2010 the Equality Act 2010 came into force and now governs all aspects…

18 January 2012

Effective date of termination of employment – impact on incentive plans

The Supreme Court confirm the timing of the effective date of termination (“EDT”) of employment on summary dismissal - a key date for vesting of rights under incentive plans. The…

18 January 2012

Proposals for the protection of personal data finally published by the European Commission (the “Commission”)

Key objectives which will provide the framework for the EU’s revised protection of personal data legislation. The key objectives are those of: strengthening individuals’ rights; protecting sensitive data; making remedies…

18 January 2012

Court of Appeal refuses to extend legal professional privilege (“LPP”) to non-lawyers

Clients who obtain advice from non-lawyers may not be able to prevent the disclosure of information given to advisors. What is legal professional privilege? LPP applies to confidential communications which…

18 January 2012

CRD 3 and restrictions on remuneration in the financial services sector

STOP PRESS An amended version of CRD (the “Capital Requirements Directive”) 3 was published on 30 September 2010 by the Council of Europe. On 10 December 2010 the Committee of…

18 January 2012

UK government announces new cap on number of migrants to the UK

The government has announced that from April 2011 new measures are being introduced to limit the number of non-EEA migrants who may come to the UK. Overview of UK immigration…

18 January 2012

Employers may withhold discretionary bonuses even where performance is satisfactory

When determining whether to award a discretionary bonus or not the key issue for the Courts to look at is whether the employer’s decision was irrational or perverse and not…

18 January 2012

Amended Prospectus Directive finalised – extended exemption for employee shares schemes

The proposed early enactment into UK law of 2 of the recent amendments to the Prospectus Directive and the expansion of the share schemes exemption to include all EU companies.…

18 January 2012

UK Enterprise Management Incentives (“EMI”) schemes and foreign companies

The highly tax efficient share scheme for smaller companies is to be made available to foreign companies. Background EMI schemes are the most flexible of the UK’s tax favoured share…

18 January 2012

The EHRC have published draft Codes of Practice on the Equality Act 2010 (the “Act”)

The UK Equality Act 2010 (the “Act”) covers all areas of equality and discrimination legislation.  The Codes of Practice (the “Codes”) are key to understanding the new obligations under the…

18 January 2012

Bribery Act 2010 – ALERT – Are you compliant?

The provisions of the Act come into force in April 2011. An obligation on all commercial organisations doing any business in the UK Recent draft guidance published by the UK…

17 January 2012

Breaking news – New CEBS guidelines published on 10 December

Further to our article - CRD 3 and restrictions on remuneration in the financial services sector, the Committee of European Banking Supervisors (“CEBS”) has published new guidelines on the Capital…

17 January 2012

Government considers making it easier to dismiss employees

The UK government is actively considering increasing the qualification requirement for protection from dismissal from one to two years as a means of increasing employment. Unfair dismissal rights Employees who…

17 January 2012

Government maternity and new additional paternity leave rights guide

Male employees with parental responsibility for babies that are due to be born or placed for adoption on or after 3 April 2011 will have the right to take part…

17 January 2012

The UK Bribery Act 2010 (the “Act”) – Update

Since our article on the Act in December 2010 there has been significant lobbying by business, including most notably from the CBI,  to delay the implementation of the Act, originally…

17 January 2012

Repeal of the Default Retirement Age (“DRA”)

The DRA was abolished with effect from 6 April 2011 subject to transitional provisions (see Transitional Proceedings below). The effect of abolishing the DRA Any dismissals due to age which…

17 January 2012

The proposed new Scotland Act – How UK business may be affected

The Scotland Bill (the “Bill”), in its present form, could result in major changes to income tax, the introduction of the concept of  a ‘Scottish taxpayer’, a new land tax…

17 January 2012

New Paternity Leave Rules

From April 2011 parents are able to share their time off work during their baby’s first year.  This means that each parent could take 6 months maternity/paternity leave. Please see…

17 January 2012

Looming deadline for filing annual return forms for approved and unapproved share schemes

The annual return forms must be filed by the relevant deadline or a penalty may be imposed by HMRC. Annual return forms The following annual return forms for the year…

17 January 2012

Self Assessment Tax – new regime significantly increases penalties for late filing

For the tax year 2011/12 there is a new penalty regime for late filing of tax returns and the late payment of tax.  Under the new regime penalties for filing…

17 January 2012

Victimisation claims covered by judicial immunity

Judicial proceedings immunity whereby a witness enjoys absolute immunity from any action brought on the ground that his or her evidence is false, malicious or careless extends to victimisation claims.The…

17 January 2012

Draft guidance on Regulations extending employment protection to Agency Workers

The government has published draft guidance on the Agency Workers Regulations 2010 which come into effect on 1 October 2011. The Agency Workers Regulations implement the EU Temporary Agency Workers…

16 January 2012

HMRC to fine small and medium sized businesses up to £3,000 for failing to keep proper records

HMRC has announced that it is to target 40% of the UK’s 4.9 million small and medium sized businesses which engage in poor record keeping and where HMRC expect that…

16 January 2012

UK Budget 2011 – wide ranging anti-avoidance legislation, changes to tax rates and allowances and the treatment of non-domiciled individuals and much more.

The UK Budget was presented on 23 March 2011. Summary of the Budget’s major changes The main points arising from this Budget are set out below: Revised legislation on “disguised…

16 January 2012

ECJ decision to increase premiums for insured and other benefits

The ECJ has held that insurers cannot take gender into account as a risk factor when setting premiums and payouts in respect of annuities, retirement savings and accident cover. The…

16 January 2012

UK Bribery Act Guidance published

The UK Ministry of Justice has finally published the Guidance to the Act which now comes into force on 1 July 2011.  All organisations doing business In the UK should…

16 January 2012

New OECD Model Tax Convention

New OECD Model Tax Convention – examining the new definition of “employer” in Article 15 The revised version of the condensed OECD Model brings welcome clarity to the meaning of…

16 January 2012

The recast European Works Council (“EWC”) Directive came into force on 5 June 2011

On 5 June 2011 regulations came into force in the UK which implemented the recast EWC Directive, the result of which was a number of changes to the rules on…

16 January 2012

Insured benefits and the State Pension Age

Employers who want to withdraw insured benefits from employees who have reached the state pension age (the “SPA”) should be aware that it may not be as straightforward as it…

16 January 2012

The UK Bribery Act came into force on 1 July 2010 as the FSA announces a corruption review

The UK’s Bribery Act 2010 (the “Act”) applies to all organisations carrying on business in the UK and creates a number of offences, breach of which is punishable by up…

16 January 2012

Proposed new residency test – Complexity replaces uncertainty?

The Government has issued its proposals for a statutory residence test (“SRT”) for individual taxpayers. It is widely accepted that the current rules do not provide certainty in all cases…

16 January 2012

Agency Workers Regulations – final guidance published

The Department for Business, Innovation and Skills (“BIS”) published final guidance on the Agency Workers Regulations 2010 (“AWR”) in May 2011. The AWR comes into force on 1 October 2011…

16 January 2012

Immigration crackdown on sponsor breaches predicted

A parliamentary committee’s report on lack of control over intra-company transfers (“ICT”) is predicted to spark enforcement of sponsor’s obligations. On 17 May, 2011 a report was published by the…

16 January 2012

Uncapped awards for failure to inform and consult on transfer of UK undertakings

A recent decision confirms that protective awards are uncapped for a breach of the information and consultation obligations under UK transfer of undertaking legislation (“TUPE”). Background A company purchased a…

16 January 2012

The first prosecution under the UK Bribery Act 2010

The UK Crown Prosecution Service has announced the first prosecution under the Bribery Act 2010. The defendant is a magistrate’s court clerk who is alleged to have requested a payment…

16 January 2012

Wider employee share scheme exemptions from Prospectus Directive requirements now in force

The scope of the exemptions from the obligation to produce a prospectus under the Prospectus Directive were increased with effect from 31 July 2011 in the UK. Exemptions from the…

16 January 2012

UK Pensions: Act now to avoid reduction in the lifetime allowance of tax free pension benefits

From 6 April 2012 the lifetime allowance will be reduced by £300,000 to £1.5 million.  Pension benefits in excess of the lifetime allowance will be taxed at 55%.   Now is…

16 January 2012

Increase of qualifying period for unfair dismissal and introduction of Tribunal fees to “increase competitiveness”

On 3 October 2011 it was announced that the length of the unfair dismissal qualifying period would increase to 2 years and that fees would be introduced for bringing Employment…

16 January 2012

Are your partners and LLP members really employees? Court raises spectre of employee liabilities

The Employment Tribunal found that an individual who had been a member of an LLP (paying tax and NI as a self employed person) should have been regarded as an…

16 January 2012

Agency Workers Regulations – in force from 1 October 2011

On 1 October 2011 the Agency Workers Regulations come into force in the UK.  Employers of the estimated 1.3 million agency workers in the UK take note! What is the…

16 January 2012

UK Immigration Update

We set out a summary of the latest developments in UK immigration Law. Changes to the Sponsorship Management System (“SMS”) From 1 October 2011 there will be changes to the…

16 January 2012

Carrying forward holiday entitlement accrued while on sick leave

The Employment Appeal Tribunal recently held that employees who accrue holidays during a period of sick leave will carry forward any untaken holiday entitlement to future holiday years automatically.  It…

16 January 2012

Challenging the status of self-employed contractors

The Supreme Court has restated that the label that the parties apply to a work contract is not determinative of the worker’s status if it does not reflect the reality. …

16 January 2012

Funds in Swiss bank accounts to be taxed from 2013

The UK and Switzerland have reached an agreement which will see funds in Swiss bank accounts taxed and the proceeds remitted to the UK Treasury. How it will work From…

16 January 2012

Proposed new statutory residence test – some reflections

The consultation period relating to the proposed introduction of a statutory residence (and ordinary residence) test in the UK closed on the 9th September 2011.  We are now awaiting the…

16 January 2012

Government to provide £250 million to employers for training to support apprenticeships

The government has announced a £250 million fund which is to be provided directly to employers.  The purpose of this fund is to enable employers to develop vocational skills training…

16 January 2012

HMRC’s revised guidance (HMRC 6) moves a couple of goal posts

HMRC published a revised version of its guidance on residence, domicile and the remittance basis (HMRC 6) on 27 October 2011 (please see the link in the ‘Resources’ section below).…

16 January 2012

Gaines-Cooper – Supreme Court decision on tax residence

Mr Gaines-Cooper has lost his appeal in the Supreme Court, which agreed with the Court of Appeal’s decision that he had not ceased to be resident in the UK for…

16 January 2012

Reforms to taxation of non-domiciles proceed as statutory residence test is delayed

Draft legislation has now been published (6th December 2011) on the core reforms to the taxation of non-domiciled individuals, announced at Budget 2011. The draft legislation covers: the introduction of…

16 January 2012

Employment law update – protected conversations and without prejudice negotiations

The government has announced proposals for a number of employment law reforms.  One of these proposals is the introduction of protected conversations. For further information on these proposals please see…

16 January 2012

Far reaching employment law reforms – are they all they promise?

Significant proposals to reform employment law were announced by the government on 23 November 2011, expressed to be aimed at making it easier for businesses to employ, manage and dismiss…

16 January 2012

A UK General Anti-Avoidance Rule moves a step closer

The introduction of a narrowly focused General Anti-Avoidance Rule (“GAAR”) to the UK tax system has been recommended following a study into its scope and design. Broadly, the purpose of…

16 January 2012

Disguised Remuneration – National Insurance Contributions Regulations

Amounts chargeable to income tax under Part 7A of ITEPA are now treated as earnings for the purposes of National Insurance Contributions (“NICs”). Regulations came into force on 6 December…

13 January 2012

Legal costs insurance – Can insurance companies restrict the choice of lawyer?

Historically insurers have restricted the lawyers that may be instructed. A recent case has rejected this practice. Insurers have restricted the choice of lawyers who may be instructed by policy…