Blog
Rayner my parade! The importance of specialist advice.
Jemma Brimblecombe
1 July 2011
Lies, damned lies and statistics? – what the Employment Tribunal statistics and trends tell us
Statistics relating to the Employment Tribunals have recently been released for the year 2010 to 2011 (click here for the details).
30 June 2011
Employers should act now as bribery act comes into force
The Bribery Act 2010 finally comes into force this Friday, the 1st July 2011. The Act completely rewrites the law in this area, and will have far-reaching implications for employers, directors, partners, and senior personnel.
21 June 2011
Dress codes and hairstyles – could your policy be discriminatory?
In a well publicised decision relevant to all employers with dress codes, the High Court has ruled in the case of SG v St Gregory's Catholic Science College, that a blanket, unwavering, policy of not allowing a “cornrows” hairstyle on male pupils, with no exceptions, could be considered indirect race discrimination, which could be justified if the ban were a proportionate means of achieving a legitimate aim, but was not on the facts of the case. However, it was not considered sex discrimination.
17 June 2011
Beware IT Contractors – why an IR35 victory over the Taxman means more uncertainty for agencies and end-users
Many IT consultants work under HMRC’s IR35 rules that are designed to prevent independent contractors (usually IT contractors), who would otherwise be liable for income tax and National Insurance Contributions (NICs), avoiding them in favour of the lower rates of tax available if they work through the intermediary of their own personal service company (PSC). Normally, a PSC arrangement means that that the worker can pay him or herself dividends from shares owned in the PSC, which are not liable to NICs. On that basis, the worker pays less in NICs than a regular employee. Although corporation tax is payable on the profits of the PSC (after expenses) such an arrangement will nevertheless normally mean a big income tax and NIC saving to the worker.
15 June 2011
Employment Appeal Tribunal clarifies law on “pre-pack” administration TUPE dismissals
Important news for those buying a business out of "pre-pack" administration. The Employment Appeal Tribunal (EAT) in Pressure Coolers v. Molloy & others has clarified that where the purchaser of such a business dismisses employees that transfer under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) after the transfer then the purchaser itself, not the Government, is responsible for paying their basic unfair dismissal award and notice pay.