Following the launch of Early Conciliation (EC) on 6 April 2014, around 1,000 people a week have contacted the Advisory, Conciliation and Arbitration Service (Acas) with a view to using EC to settle a workplace dispute and 98 per cent…
A senior bank employee, whose boss told him ‘you’re not 25 anymore’ when trying to persuade him to move on from his role, has failed to convince the Emploment Appeal Tribunal (EAT) that his constructive dismissal was triggered by age…
Taxpayers will welcome confirmation by the First-tier Tribunal (Tax Chamber) that agreements with HMRC may be in full and final settlement without being explicitly labelled as such. However, if relying on this implicit status, taxpayers must carefully analyse the correspondence…
The First-tier Tribunal (Tax Chamber) has held that a significant change in business constituted a cessation of one business and the commencement of a second business. Consequently, the taxpayer in this case was able to claim entrepreneurs' relief on the…
Businesses that use flexi-time schemes should take note of a recent EAT judgment that an employee, who was not paid on termination of employment for over 1000 extra hours worked under a flexi-hours scheme, had not suffered an unlawful deduction…
Landlords will welcome the decision in a case concerning the administration of the Game group of companies. The Court of Appeal held that an administrator or liquidator must pay the rent arising in respect of property leased by the insolvent…
Two recent Employment Appeal Tribunal (EAT) cases highlight some of the issues a business needs to consider when contemplating dismissing an employee. The first case is a reminder to employers that contractual termination provisions must be clearly drafted and will…
The Sentencing Council has published a sentencing guideline for environmental offences which sets out a 12-step sentencing process to punish offenders, prevent reoffending and remove financial gain. The guideline uses turnover as a starting point in the process of setting…
Businesses should be made aware of a number of changes to employment law that will take effect on 6 April 2014. These include: Employment tribunals will be given the power to impose a financial penalty on employers who lose at…