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355 of 355 posts
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…