The case of Meaker v Cyxtera Technology UK Limited serves as an important reminder to employers of the importance of ensuring that letters of dismissal are appropriately clear and unambiguous. The employer in this case wanted to rely on a letter it had sent to an employee referring to a termination date but which was
Employment law – what’s on the horizon in 2023?
With 2022 now over, we look ahead to the key developments that look set to shape the UK employment legal landscape in 2023 and beyond.
New employment rights
Whilst the Government’s promised Employment Bill now looks unlikely to materialise, in 2022 the Government instead announced that it intended to support a raft of private members’…
More cash for less time off – a temporary measure to deal with inflation in France
What helping hand could the French State, traditionally a Welfare state, give to employees with the lowest income and therefore those most affected by inflation?
Only a large-scale measure, both attractive to employees and employers, would have had a chance of achieving the dual objective of increasing the purchasing power of employees without jeopardising the…
Claiming legal privilege over a grievance investigation report
In this episode of the Mayer Brown employment podcast, Chris Fisher looks at a recent case where an employer was unable to claim legal privilege over a grievance investigation report which they had sent to their lawyers for advice the day after it had been finalised, and before it had been sent to the employee. …
Mini Budget 2022 – Off-payroll working (IR35)
Among possibly more eye-catching headlines, last week the Chancellor made a significant announcement in respect of the IR35 reforms by announcing that these will be repealed from 6 April 2023. Changes were made to the IR35 regime in April 2021, aimed at preventing tax avoidance through the use of intermediaries between clients and…
Germany: Changes to the Act on the Notification of Conditions Governing the Employment Relationship – Effective 1 August 2022
Effective 1 August 2022, the German Act on the Notification of Conditions Governing the Employment Relationship (Nachweisgesetz – NachwG) will be updated.
The new law recently passed the legislative process. It still needs to be executed by the Federal President and published, but this will likely happen by end of July 2022 at the…
Another look at Section 1 statements
It has been over a year since the new Section 1 requirements came into force. Following on from our initial Employer Perspectives update in March 2020, this post looks at some frequently asked questions and practical tips on dealing with some of the more tricky requirements.
A quick recap of the law
The law requires…
Disguised remuneration: HMRC information on tax avoidance using unfunded pension arrangements
HMRC has published information on the use of unfunded pension arrangements which are set up in an attempt to avoid corporation tax, income tax and National Insurance (“NI”) contributions.
If you think you have put in place such an unfunded pension arrangement, or are considering setting up an unfunded pension arrangement in the future, you may find the information helpful in understanding the tax treatment that will be applied to that arrangement.…
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Coronavirus Job Retention Scheme update: UK Government guidance, 11 November 2020
On 5 November, the Chancellor of the Exchequer, Rishi Sunak, announced that the Coronavirus Job Retention Scheme (“furlough scheme”) would be extended to 31 March 2021. On 11 November, HMRC provided updated guidance which sets out detailed information on the extended furlough scheme.
As outlined in our previous post, the furlough scheme will remain…
Further extension of Furlough
Further to our earlier post on the month-long extension of the Furlough Scheme until December (link below), Rishi Sunak has announced today (5 November 2020) that the Furlough Scheme will now be available for companies until next Spring.
The Government will continue to pay 80% of wages up to £2,500 a month for those unable…