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    Law on Holiday Pay Clarified

    In NHS Leeds v Larner, the Court of Appeal has sought to ensure consistency in the approach of employment tribunals to the holiday pay rights of workers whose employment is terminated after extended periods of sick leave. A clerical officer…

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    Redundancy: headcount reductions

    An Employment Appeal Tribunal (EAT) decision clarifying the statutory definition of redundancy will be welcomed by business owners. The EAT confirmed that it is not necessary to have a reduction in the number of employees carrying out work of a…

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    Revised Guidance for Service Companies

    HM Revenue and Customs (HMRC) have published new guidance intended to help personal service companies determine their correct employment status. HMRC will take a risk-based approach to consider how likely it is that they need to check whether IR35 applies…

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    iPhone not a computer

    HM Revenue and Customs (HMRC) have accepted that smartphones supplied by employers are not computers and thus a 2006 statement of practice that these would be subject to the benefits in kind regime that applies to computers is not applicable.…

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    Revised Guidance for Self Employed

    HM Revenue and Customs (HMRC) have published new guidance intended to help personal service companies determine their correct employment status. HMRC will take a risk-based approach to consider how likely it is that they need to check whether IR35 applies…

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    Denying Workers Their Rest Breaks

    Under the Working Time Regulations 1998 (WTR), which implement the EC Working Time Directive into UK law, in certain circumstances an employer can deny workers their right to daily and weekly rest breaks and rest periods where their activities involve…

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    New Minimum Wage Rates in 2012

    The Government has announced that it has accepted the recommendations of the Low Pay Commission on the rates for the National Minimum Wage (NMW) that will apply from 1 October 2012. The rates are as follows: The adult hourly rate…

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