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
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.Continue Reading Disguised remuneration: HMRC information on tax avoidance using unfunded pension arrangements
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 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
In Phoenix House Ltd v Stockman, the EAT were asked to determine whether Mrs Stockman’s behaviour in covertly recording a meeting with HR amounted to misconduct and, if so, whether the compensation awarded by the ET should be reduced as a result.
In May 2013, Mrs Stockman, a financial accountant, covertly recorded a meeting
The Supreme Court has today released its decision in the whistleblowing case of Royal Mail Group v Jhuti. The case concerns the unfair dismissal protection for whistleblowers, which provides that a dismissal will be unfair if the reason for it (or the main reason) is that the employee has made a whistleblowing disclosure. The question
In June 2019, the Women and Equalities Select Committee (WESC) published its report on the use of non-disclosure agreements (NDAs) in discrimination and harassment cases. This week, the Government’s response to that report has been published.
The Government had previously (in July) published its proposals for new legislation regarding the use of NDAs, and the
Whistleblowing has been a hot topic for employers in recent years. In our latest blog post, we set out a reminder of the key points and highlight some recent developments.
What is whistleblowing?
Since July 2017 when the Supreme Court abolished the requirement to pay a fee to issue a claim in the Employment Tribunal, there has been a steady increase in the number of claims issued in the Employment Tribunal, although the numbers are yet to reach the levels we saw before the fees regime was introduced.
On Friday (24 May) the Court of Appeal delivered its decision in the cases of Capita v Ali and Hextall v Chief Constable of Leicestershire. In both cases, male employees claimed sex discrimination on the basis that their employer’s shared parental leave (SPL) policies provided the statutory rate of SPL pay to employees taking