WorkLife entries posted during July 2015

Tax Treatment of Termination Payments – all change?

Tax Treatment of Termination Payments – all change?

If there’s one certainty around terminations, it is that the first £30,000 is payable tax free, right?  Assuming it’s a genuine ex gratia payment, non-contractual, etc etc?  Right – but maybe that’s about to change.  I’m not sure of the genesis behind this (though I suspect it probably isn’t as simple as giving ‘an employee certainty about the amount of money [they] will receive when they lose their job’ as the Foreword suggests), but the government is now consulting on ‘simplifying’ the tax...

Repudiation and LLPs

Repudiation and LLPs

At the end of last week, the High Court handed down an important ruling in the case of Flanagan –v- Liontrust Investment Partners LLP [2015] EWHC 2171, addressing the long debated issue of whether the doctrine of repudiation applies to LLP Agreements.

TUPE or not TUPE, that is the question! Assignment of employees to the group transferring

TUPE or not TUPE, that is the question!  Assignment of employees to the group transferring

was heartened to read the recent case of Jakowlew v Nestor Primecare Services Ltd t/a Saga Care because it made me feel at one with the EAT.  A sad aspiration, I know. The facts were as follows: the Claimant was employed by Saga Care as a care work manager who worked for the most part on a contract for the London Borough of Enfield. Concerns were raised by Enfield about the Claimant’s conduct and it wrote to Saga Care instructing it (lawfully) to remove her from its work.  Saga Care initially...

Trade Union Bill

Trade Union Bill

The Government plans to reform strike law, so that the right to strike is "fairly balanced" with the right of people to be able to go about their daily lives to work.  On certain points there will be public consultation open until 9 September; not a long period during the holiday season. 

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