UK corporate offence of failure to prevent tax evasion
Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: Finance Bill...more
In this month’s instalment, our team discuss the regulations for the Protection from Redundancy (Pregnancy and Family Leave) Act 2003 and the Carer’s Leave Act 2003 that were laid before Parliament on 11 December 2023. We...more
Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: HMRC Pensions Tax...more
In a new series of monthly updates, members of our London Employment team bring you the latest decisions and developments in UK employment law. In this month's update, we outline the new guidance issued by Acas regarding...more
In this issue, we explore recent employment law developments, news and insights in the UK, including injunctive relief granted in USDAW v Tesco, practical solutions when a contract for services is split among new providers,...more
One year ago, the UK Government announced that the changes to the off-payroll working rules (also known as IR35) (the “Rules”) would enter into force on 6 April 2021 rather than 6 April 2020, due to the impact of the COVID-19...more
A year since the introduction of the Coronavirus Job Retention Scheme, or the 'furlough scheme' as it is more commonly known, the extent of fraud associated with the government assistance programme has started to become...more
The UK tax authority, HMRC, has published a policy paper regarding new off-payroll working rules due to come into force on 6 April 2021. Publication of the policy at this stage can be read as a clear indication that the...more
In this issue of UK Employment Flash, we examine the latest employment law developments, news and insights from the UK, including considerations for employers requiring staff to get the COVID-19 vaccine, the delayed rollout...more
The Coronavirus Job Retention Scheme - On 26 March 2020, the UK Government announced the Coronavirus Job Retention Scheme (“the Furlough Scheme”). The Furlough Scheme was designed to protect the UK economy by assisting...more
The UK furlough scheme, rolled out in haste earlier this year, has been a lifesaver for many businesses and households that have used the scheme to stay afloat. The furlough scheme has so far cost the UK in excess of £35...more
Companies and their workforces are in unprecedented circumstances, with COVID-19 changing situations and advice on a frequent basis. In this alert, we have set out below the key issues faced by employers across the UK and...more
As we reported in our Tax Talks blog of 8 January, the Government has carried out a review of the implementation of the changes to the private sector IR35 rules. This review has now completed with the Government confirming on...more
UK General Tax Developments - HMRC updates to the private sector IR35 rules - On 7 February 2020, HMRC confirmed that the new private sector IR35 rules will only apply to payments made for services provided on or...more
Key Points - The off-payroll rules (IR35) aim to stop individuals from avoiding employee status for tax purposes (and thereby reducing the income tax and National Insurance Contributions (NICs) payable) by supplying their...more
New rules to be introduced from April 2020 will make certain companies who engage workers through intermediaries (the “client”) subject to...more
With effect from 6 April 2020, medium and large organisations in the private sector will become responsible for determining the employment status of individuals who provide services to such organisations through...more
Battle Royal – handling of boardroom dispute was repudiatory breach - The High Court decision in Stobart Group Ltd v Tinkler explores the extent of a director's duties in the context of a boardroom dispute....more
The UK Government today announced its response to “Good Work: the Taylor Review of Modern Working Practices.” This was an independent review commissioned by the Government and published in July 2017 into the changing British...more