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Article

Herbert Smith Freehills LLP | United Kingdom, European Union | 9 Aug 2019

Round-up of UK employment law developments 20194

The Supreme Court in Tillman v Egon Zehnder Ltd has upheld an appeal against the Court of Appeal's strict approach to severance in relation to

Article

Herbert Smith Freehills LLP | United Kingdom, European Union | 18 Apr 2019

Round-up of UK employment law developments 20192

The deadline for the second year's gender pay gap reports has now passed, with roughly the same number of employers as last year's total meeting the

Article

Herbert Smith Freehills LLP | United Kingdom | 1 Nov 2018

UK: Budget 2018 confirms IR35 reforms will extend to the private sector

The off-payroll working rules (commonly known as IR35) seek to ensure that individuals who are engaged through personal service companies (PSCs) by

Article

Herbert Smith Freehills LLP | United Kingdom | 6 Sep 2018

UK: HMRC update on national minimum wage liabilities following a TUPE transfer

HMRC has issued an update confirming that, with effect from 2 July 2018, where there has been a TUPE transfer of employees, all national minimum wage

Article

Herbert Smith Freehills LLP | United Kingdom | 31 Aug 2018

UK: new resources for employers

HMRC has created a new online guide on statutory sick pay. Public Health England and Business in the Community have published a new toolkit to help

Article

Herbert Smith Freehills LLP | United Kingdom | 9 Jul 2018

UK: Discrimination - tax treatment of compensation, zero hours claims, and equal pay comparators

In Pettigrew v HMRC the First Tier Tribunal has held that settlement payments made by reference to underpaid past earnings arising out of a claim of

Article

Herbert Smith Freehills LLP | United Kingdom | 6 Jun 2018

UK: HMRC and HM Treasury Publish Consultation to Extend Recent IR35 Public Sector Reforms to the Private Sector

On 18 May 2018, HMRC published a consultation document entitled “Off-payroll working in the private sector” with the aim of tackling what it perceives

Article

Herbert Smith Freehills LLP | United Kingdom | 30 Apr 2018

UK: employers should update template termination agreements in light of April tax changes and developments on NDAs

The tax treatment of payments for termination of employment has changed for terminations taking place on or after 6 April (see our earlier blog post

Article

Herbert Smith Freehills LLP | United Kingdom | 7 Feb 2018

UK: Termination payments - changes to tax treatment from 6 April 2018

Employers currently contemplating or negotiating termination agreements should be aware of changes to the tax regime which will apply for the 2018-19

Article

Herbert Smith Freehills LLP | United Kingdom, European Union | 12 Jul 2017

UK: Gig economy- Taylor Review released

The Taylor Review of Modern Working Practices "Good Work" was published yesterday. It considers how technology platforms have impacted working

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