In a landmark decision, the Employment Appeal Tribunal (EAT) has held that non-guaranteed overtime must be taken into account when calculating statutory holiday pay. Payments for overtime that a worker is required to work but which an employer is not…
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The EAT has held that the duty to offer a woman on maternity leave a suitable alternative vacancy arises when the employer becomes aware that her role is redundant or potentially redundant. This decision suggests that employers should note the exact point in…
A recent Court of Appeal case illustrates the difficulties that can arise when a business partnership operates from shared premises but does not give full consideration to the legal structure at the outset. The court held that an application for a new…
The First-tier Tribunal (Tax Chamber) has allowed a claim for entrepreneurs’ relief by the former director of a company on the basis that he was an employee of that company after he resigned from it, but not a director or shadow director of it. The…
Businesses will welcome the first reported case confirming that set-off is available in an employment tribunal. The Employment Appeal Tribunal upheld a tribunal’s decision that the defence of set-off is available to an employer in a contract claim…
A Court of Appeal decision illustrates the need for businesses to undertake thorough investigations into disciplinary allegations. The court held that an employer did not breach its duty of care to an employee by bringing disciplinary proceedings against…
Generally, non-UK resident individuals are not currently liable to pay CGT when disposing of a UK property. However, the UK Government recently conducted a consultation on whether non-UK resident individuals should become subject to CGT on the disposal of…
Businesses will welcome an EAT decision on the right to time off for dependants which highlights the need for employees to ensure that they make contact with their employer to tell them why they are absent as soon as reasonably practicable for them to do so….
A decision in the Upper Tribunal (Lands Chamber) suggests that business rates may be payable even where an intended occupant is carrying out substantial refurbishment works and cannot use the property for its intended purpose until the works are complete. If…
An Employment Appeal Tribunal (EAT) decision provides a reminder to businesses to ensure that they have a clear adverse weather policy in place and that employees are kept as up-to-date as possible regarding any altered working arrangements during periods of…