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Insights
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25 February 2021
The UK officially left the EU on 31 January 2020. The Post-Brexit Immigration Rules now apply to all migrants, including those arriving from the EU. Now that the Home Office…
23 February 2021
Immigration has been a political issue in the UK for a number of years, and the Conservative government had stated its aim to reduce net migration increases to the tens…
12 February 2021
The Pension Schemes Act 2021 (the Act) has received Royal Assent on 11th February 2021. The Act may well have an effect on corporate transactions given that the Act extends…
4 February 2021
The UK’s Home Office are now regularly updating their guidance for immigrants in the UK and those wanting to make applications to come here during the COVID-19 lockdown. The latest…
19 January 2021
The UK-EU Brexit deal came into effect on 31st December 2020. With that, many things have changed for UK businesses and firms. To make it easier, we’ve provided a list…
15 December 2020
Are you ready for increased employee choices and flexibility in the workplace? There is no doubt that we are all living through an exceptional period of time, as a result…
18 November 2020
A new breed of pension scheme known as a Collective Defined Contribution Scheme (or Collective Money Purchase) may commence in the UK from 2021. It is an alternative to both…
18 November 2020
COVID 19 has no doubt added to the financial difficulty for sponsoring employers of defined benefit pension schemes, and in particular meeting contribution payments under Schedules of Contributions agreed with…
16 November 2020
If your organisation is looking to set up in the UK, you might be able to bring a senior employee to start up a UK branch on a ‘Representative of…
8 September 2020
The economic uncertainty arising from the Coronavirus (COVID-19) crisis has led to the fall and subsequent volatility of share prices of listed companies. Although less immediately apparent, the value of…
11 August 2020
Currently, it feels like we can’t turn on the news without being faced with yet another event rocking the global stage. From political changes like Brexit, the growing rhetoric between…
1 July 2020
UPDATE The Government has announced legislation that will require employers to pay redundancy payments based on employees’ full rate of pay, not any reduced rate at which they were paid…
18 June 2020
The advantages of employee share plans for both employees and employers are well known. Employees are given the opportunity to share in the success of the business and enjoy potentially valuable…
18 June 2020
On 20th May 2020, the Government introduced the Bill. As at 11th June the Bill has completed its second and third readings in the Commons and is proceeding to the…
20 May 2020
We find that clients tend to ask the same initial questions when they are looking to expand globally for the first time or are new to a role in global…
18 May 2020
We are all in unprecedented times with changes to the way we live and work due to Coronavirus (COVID-19), that no-one could have imagined just a few months ago. With…
18 April 2020
On 11 March 2020, the Chancellor delivered the 2020 Budget . There were a few measures around pension tax reliefs and national insurance affecting individuals. This article provides an overview of the…
20 February 2020
UK organisations approved on the “Register of Sponsors” are permitted to recruit from outside the European Economic Area (EEA) giving them access to a much wider global talent pool.  Not…
2 December 2019
In 2018 and 2019, many employers and their assignees have been grappling with the impact of the Tax Cuts and Jobs Act, the largest overhaul of the US tax code…
1 December 2019
In 2018 and 2019, many individuals and their advisers have been grappling with the impact of the Tax Cuts and Jobs Act, the largest overhaul of the US tax code…
18 October 2019
EU citizens present in the UK on the day the UK leaves the UK can apply for “settled” or “pre-settled” status up to and including December 31, 2020 if the…
18 September 2019
It was announced by the Home Secretary on 18th August 2019 that Freedom of Movement for EU citizens would end overnight – rather than with a transitional period as previously…
11 September 2019
Share-based employee incentive arrangements may play only a minor role in a corporate transaction, but sometimes they can be fundamental to the deal structure and documentation, for example where they…
18 June 2019
As of March 2019, applicants wanting to start or get involved in businesses in the UK must now use the new Start-up and Innovator categories as Tier 1 (Entrepreneur) visas…
18 June 2019
Applicants wanting to start businesses in the UK must use the new Start-up or Innovator visa categories since  the Tier 1 (Entrepreneur) visa has been consigned to history. We looked…
9 May 2019
We look at the numerous changes in recent years that employers need to take into account to be correct in their year-end payroll reporting. These include time limits for making…
26 March 2019
The UK Government has issued a response to the consultation on protecting Defined Benefit Pension Schemes. This brings about quite a few changes as the Government wishes to strengthen the…
14 March 2019
The UK Government has signalled its intention to make all inward migration to the UK subject to the same Rules. This is regardless of whether the applicants are coming from…
21 February 2019
Unless there is an agreement to extend the two-year Article 50 period, the UK will be leaving the EU on 29 March 2019. If an agreement is reached before 29…
24 January 2019
With just over two months to go until the date for the UK’s departure from the EU is reached, Brexit is looking more unstable than ever, which may be a…
20 September 2017
All employers need to ensure that their employees have permission to work in the UK. Those who fail to do so could face a civil penalty of up to £20,000 per…
8 August 2017
Currently there are three key immigration routes for businesses and investors looking to expand into the UK. Post the decision to leave the EU, the UK Government is keen to grow…
8 August 2017
The Market Abuse Regulation (“MAR”) came into force throughout the EU in July 2016, with significant impact for those of your clients who operate employee share plans. In this article we…
7 August 2017
What is employee engagement? Although there is no accepted definition of employee engagement, it is often linked to employees displaying positive attitudes and behaviours in the workplace which, in turn,…
7 August 2017
HR professionals frequently advise on the risks of dismissing an employee.  Where the employee has less than two years’ service, and therefore no “ordinary” unfair dismissal rights, HR advisers will…
31 July 2017
What are the main considerations when your client wants to expand into Europe for the first time? To help you help your client, we set out below a checklist of…
27 July 2017
Corporate lawyers know the most important question to ask about a pension scheme: is it a defined benefits (“DB”) scheme or a defined contribution (“DC”, also known as a money…
13 July 2017
Here are five pieces of good news for small and medium enterprises (“SMEs”) about handling employee data under the GDPR – including why it represents an opportunity for SMEs to…
5 July 2017
UK immigration policy is a constantly moving target, amid the cut and thrust of Brexit negotiations. So where are we now, and how can employers do the right thing by…
5 July 2017
“Companies with inclusive talent practices in hiring, promoting, development, leadership and team management generate up to 30% higher revenue per employee and greater profitability than competitors” (Garr, Attamanik & Malloy…
1 June 2017
There are several steps businesses can take now to reduce uncertainty around immigration for EEA nationals, both for their own planning purposes, and to reassure and retain valued employees: Businesses…
1 June 2017
Despite the uncertainty introduced by Brexit and the general election, overseas investors into the UK may find it easier to bring staff to the UK under recent changes to the…
1 June 2017
It’s an uncertain world for businesses which rely on non-UK workers.  With the forthcoming general election and, of course, Brexit, it is clear that the UK immigration environment is certain…
1 June 2017
Myth EEA nationals will lose their passports for months whilst making applications (for example, for permanent residence). Fact Not the case.  There is a passport return service which means passports…
22 May 2017
Private companies, particularly those which are private equity backed, sometimes use so-called “growth shares”, to allow senior managers to benefit from Entrepreneurs Relief (ER) on the increase in value of those…
14 March 2017
It is now nearly six months since the U.K. referendum voting for Britain to leave the EU.  The U.K. government is still arguing that it should not have to ask the…
13 September 2016
Since the UK’s decision to leave the European Union following the historic referendum, many European nationals and their families will be concerned about their future status in the UK. While we do…
13 September 2016
Prime Minister, Theresa May, recently announced that the UK will lead the way in the battle against Modern Day Slavery, estimated to affect 20.9 million people worldwide. What many businesses may not realise is…
13 September 2016
Most UK corporate lawyers have a good working knowledge of UK employment law; however it is often possible to overlook certain aspects during a corporate transaction which could lead to…
24 June 2016
After months of debate the wait is over. Although the UK might feel like a very different place today, in reality very little will change immediately. With no precedent, and…
22 June 2016
The continued growth of London’s tech scene and its importance as a destination of choice for investors, entrepreneurs, wealth and job creators, and students alike, means that the demand for…
20 May 2016
Unintentionally, many employees introduce malicious software into work systems that can attack and expose confidential information.  According to a recent survey from security firm RiskIQ, over half of employees in…
17 May 2016
A recent decision by the High Court has underlined the importance of keeping restrictive covenants under regular review as employees progress through the organisation. What has happened? The case (refer…
7 April 2016
Most employers are aware that they tend to be responsible for the actions of an employee taken during the course of his or her employment.  Legally termed ‘vicarious liability’, employment…
6 April 2016
There will be a number of factors for employees to consider in relation to their pension arrangements for the 2016/17 tax year, now that the reduced annual allowance has come into…
31 March 2016
With the tax year-end fast approaching, most employers are now facing the dreaded year-end payroll reporting process.  This year a number of changes to payroll reporting will be introduced from…
4 February 2016
Welcome to Issue 4 of our Pension series for Corporate Lawyers.  In Issue 1 we explored underfunded pension schemes in a corporate transaction and the use of an apportionment agreement…
3 February 2016
Welcome to the third part of our series looking at the key pension issues corporate lawyers need to be aware of when advising clients.  In the previous issues we addressed…
2 February 2016
Welcome to the second part of our series looking at the key pension issues corporate lawyers need to be aware of when advising clients.  In Issue 1 we covered underfunded pension schemes…
1 February 2016
Welcome to the first part of our series looking at the key pension issues corporate lawyers need to be aware of when advising clients. Issue 1 – Dealing with Underfunded…
20 January 2016
Introduction Following four years of negotiation, agreement has been reached between the various EU institutions (the Commission, the Council and the EU Parliament) on reform of data protection laws to…
9 November 2015
Immigration has dominated the UK headlines in recent months following the large number of votes won by the far right anti-immigration party, UKIP, in May’s General Election and the tragic…
29 October 2015
The First-tier Tax Tribunal has ruled that the valuation of shares acquired by an employee, which were subject to a restriction on sale, should be reduced to take that restriction…
29 October 2015
The International Accounting Standards Board (IASB) is considering changes to the accounting treatment for share-based payments under IFRS2.  The changes would allow an award that is settled net of withholding…
26 October 2015
The Treasury has announced that it will be extending the Senior Managers and Certification Regime (SMCR) beyond banks and insurers to the entire regulated financial services industry, as a replacement for what…
11 September 2015
On 10 September, 2015 the European Court ruled that time spent by mobile workers (workers who have no set place of work) in getting to their first meeting or appointment…
9 September 2015
Background In October 2012 radical pension reforms were introduced in the UK. They impact UK employers of all sizes and by 2018 all employers must comply and ensure that their…
19 February 2015
Parents of babies born or due on or after 5 April 2015 may be entitled to shared parental leave and pay. As companies across the country prepare for the introduction…
13 February 2015
It is impossible to go past a card shop, jewellery shop or supermarket at the moment without being overwhelmed by red hearts and other romantic symbols.   As Valentine’s Day approaches…
21 January 2015
For the past twenty years or more organisations have been applying competency-based interviewing as part of their selection process, to the extent that it is now ubiquitous.  It would be…
2 December 2014
Whether you are a large multinational looking to review well established global mobility policies, or an organisation starting to branch out internationally for the first time, having a structured policy…
2 December 2014
Many US companies that operate their ESPP and stock option plans globally will choose to roll out the same plan in each jurisdiction, making changes only where required under local…
2 December 2014
The UK coalition government has made the promotion of employee ownership one of its key policies for driving the economic recovery.  The UK has a long history of encouraging employee…
2 December 2014
It has long been believed that increasing employee equity participation and deregulating the labour market can be important drivers of economic growth, but few people expected a policy that would…
2 December 2014
In recent months, a number of UK law firms have announced the introduction of flexible working practices to promote career progression for female staff, as well as to meet the…
17 July 2014
The recent case of Lock v British Gas Trading Limited has caused concern amongst employers. The European Court of Justice (ECJ) decided that Mr Lock’s holiday pay should include a…
16 July 2014
The ‘Transfer of Undertakings (Protection of Employment) Regulations 2006’ (TUPE) have been amended. On the sale or transfer of some businesses or in the event of a change of some…
16 July 2014
Background The European Court of Justice (ECJ) has decided that a ‘commissioning’ mother (a woman who has a baby through a surrogacy arrangement) is not entitled to maternity leave, even…
16 July 2014
Background As part of its review of employment law the Government has already brought in a number of measures designed to reduce the number of claims brought before the UK…
2 May 2014
The UK Government has published two key tax proposals that may have a significant impact on the remuneration structures of fund managers operating through a UK LLP.  Firstly it has…
18 December 2013
The UK government has now published further details on how the new ‘self-certification’ regime for HMRC approved share plans will work.  Although initially it may take some time for companies…
16 December 2013
Two important decisions from the UK Employment Appeals Tribunal and from an Employment Tribunal in Northern Ireland have had a significant impact on the law relating to collective redundancies in…
13 December 2013
The government has published draft legislation which has the potential to create significant additional costs for many Limited Liability Partnership (LLPs). Although the proposals on ‘salaried members’ have been described as…
21 November 2013
2014 sees new legislation in the UK to extend the right to request flexible working from carers to all eligible employees. Currently the right to request flexible working is limited…
21 November 2013
From 1 October 2013, UK listed companies will be subject to new rules concerning the approval and disclosure of directors’ pay. The changes are in part a reaction to the…
21 November 2013
A recent case considered whether the employer’s actions had to be the sole reason for an employee to claim constructive dismissed. Background Constructive dismissal is the term used where an…
21 November 2013
Compromise agreements have been renamed settlement agreements and ‘off the record’ settlement discussions, which take place before any dispute has arisen, may now be protected from being referred to in…
1 November 2013
The Court of Justice of the European Union (‘CJEU’) has determined that changes to a collective agreement do not bind a transferee if the collective agreement is negotiated and amended…
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