Revised CIPDTUC guide on Managing Age reflecting the removal of the default retirement age and other changes.
Currently an extra statutory concession provides that an employee's legal fees in connection with the termination of employment are tax-free if they are paid by the employer to the employee's lawyer under the terms of a settlement agreement, or are paid pursuant to a court or tribunal order.
Compensation for discrimination (other than for financial loss arising from termination) is tax-free, even where it is considerably more than a tribunal would award for injury to feelings.
From 1 February 2011, the cap on the unfair dismissal compensatory award will increase from £65,300 to £68,400.
HMRC guidance for employers on the tax changes for employees joining employer childcare voucher schemes from 6 April 2011.
The European Court of Justice has ruled that part payment of salary to employees in the form of retail vouchers is a taxable supply for VAT purposes.
Employers can continue to rely on the default retirement age of 65 - for the time being.
The House of Lords' decision concerning holiday rights while off sick was covered in our special 12 June e-bulletin.
In January 2009 the European Court of Justice ruled that employees accrue statutory holiday while off sick, but left open several questions as to how this works under UK law.
From 1 October 2009, the national minimum wage rate will increase to £5.80 per hour for workers aged 22 and over, £4.83 for workers aged 18 to 21, and £3.57 for workers aged 16 and 17.