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A guide to employment law in Scotland, England & Wales

Morton Fraser
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United Kingdom
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August 8 2012

An employer is under a legal obligation to provide an employee with written particulars of terms and conditions of employment no later than two months after they start their employment

HMRC publishes guidance on IR35 risk assessment

Morton Fraser
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United Kingdom
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June 1 2012

HMRC have this month published some helpful guidance on their risk-based approach to assessing compliance with IR35 rules, which will allow taxpayers to work out whether they are considered low, medium or high risk of being caught by IR35

The benefit of granting EMI options

Morton Fraser
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United Kingdom
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March 12 2012

Options to acquire shares which qualify for the Enterprise Management Incentives tax regime are extremely attractive to qualifying employees, and are useful management tools for qualifying companies seeking to source, incentivise and retain such employees

EMI option schemes

Morton Fraser
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United Kingdom
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March 12 2012

The benefit of granting EMI Options

Survey of hours and earnings 2011

Morton Fraser
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United Kingdom
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November 25 2011

As reported in an article on the BBC news website, the provisional results of the 2011 Annual Survey of Hours and Earnings were released yesterday by the Office for National Statistics