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Payments to employees on TUPE transfer may be taxable

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 1 2011

Payments made to employees on the transfer of a business may be taxable where they are deemed to be related to employment following the decision by the Upper Tribunal in Kuehne & Nagle Drinks Logistics Ltd, Stott and Joyce v HMRC 2010 UKUT 457 (TCC

Advocate General concludes that qualifying periods can restrict freedom of movement

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • December 3 2010

Employers who transfer employees between member states may need to consider how to ensure that members' benefits are not adversely affected by the transfer in light of a decision of the Advocate General in Maurits Casteels v British Airways plc (C-37909

Court of Appeal upholds “no detriment” guarantee against subsequent employer

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • December 3 2010

In Robert Whitney v Monster Worldwide Limited, the Court of Appeal upheld an earlier decision by the High Court that "no detriment" assurances given to an employee by a previous employer following closure of its final salary scheme amounted to a binding guarantee that could be enforced even against a subsequent employer

EAT suggests that in some circumstances costs may be a ground to justify any age discrimination

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • December 3 2010

In Woodcock v Cumbria Primary Care Trust the Employment Appeal Tribunal (in upholding the Employment Tribunal's original finding) suggested that it might be possible for costs alone to be used to justify age discrimination