One of the key elements of the Bill is the introduction of a criminal offence for corporations, which fail to stop their staff facilitating tax evasion.
An energy trader was entitled to be paid as if he was earning his usual commission when he took the first four EU mandated weeks of his annual leave. The Court of Appeal confirmed that commission and non-guaranteed overtime are still the only payments that employers must include in holiday pay.
A recent ruling held that to assess whether activities were fundamentally the same before and after the transfer, they had to be defined in a common sense and pragmatic way – not at such a level of generality that they did not really describe the specific activities at all – but having regard to the evidence in the round.
A first draft of the regulations implementing the apprenticeship levy i) provides that employers fall within the levy if their total payroll exceeds £2.8 million in the previous tax year, or is expected to reach £3 million in the current tax year; and ii) sets out the information that employers must provide to HM Revenue & Customs concerning the levy.
An inquiry on corporate governance has been launched and will focus on executive pay, directors’ duties, how to increase the number of women in executive positions on boards as well as worker representation on boards and on remuneration committees.
The government has unveiled its draft legislation, setting out how it plans to simplify and tighten the rules on the taxation of termination payments. The changes are expected to come into force in April 2018.
The House of Lords has approved the draft National Minimum Wage (Amendment) (No.2) Regulations 201, which will increase the various rates of the NMW. The new rates will apply from 1 October 2016.
An expatriate teaching centre manager working in Bangladesh for a UK non-departmental public body was entitled to bring claims for unfair dismissal and under the Equality Act 2010 in an employment tribunal in Great Britain as his employment had an overwhelmingly closer connection with Great Britain and with British employment law than any other system.
An engineer whose responsibilities were reduced because of his disabilities could not have a pay cut forced on him. A reasonable adjustment for disability, which was incompatible with the terms of the employment contract could not be imposed by an employer and would only be effective with the employee’s consent. There was no reason in principle why pay protection, in conjunction with other measures, could not be a reasonable adjustment – the question would always be whether it was reasonable for the employer to have to take that step.
The government has all but rejected the House of Lords Select Committee’s Report recommendations with respect to disabled people and employment, which included providing further guidance on reasonable adjustments, flexible working requests for carers and tribunal procedures and fees. The government’s only commitment was to evaluate the right for carers to request flexible working by April 2019.