Office of Tax Simplification proposes removal of the £30,000 tax-free exemption for termination payments

by Laurie Anstis on July 31, 2014

The Office of Tax Simplification has this week published its report on taxation of employee benefits and expenses.

Section 2 of the report deals with termination payments, and the status of the £30,000 tax-free exemption for termination payments.

They consider the current rules on this exemption to be confusing and uncertain, and propose its complete abolition, to be replaced by a tax relief based on a multiple of the statutory redundancy payment, to apply only in cases of redundancy. Read the rest of this entry »

Hounga v Allen – the effect of illegality on discrimination claims

by Laurie Anstis on July 30, 2014

There have long been arguments about what rights an individual has if employed under a contract of employment which is itself illegal. As a general principle, the courts will not enforce illegal contracts – but what about discrimination claims? They derive from the (illegal) contract of employment, but are a separate statutory tort in their own right. The Supreme Court has today set out its view of the law. Read the rest of this entry »

LawFest 2014

by Laurie Anstis on July 10, 2014

A few months ago, Paul Gilbert of LBC Wise Counsel tweeted about a new plan he had:

I’d been following Paul on Twitter for many years, and heard the reputation of his Cambridge courses for in-house lawyers. I was intrigued by what he was planning for this new “LawFest”. Read the rest of this entry »

New employment tribunal (and court) fee remission form and guidance

by Laurie Anstis on July 1, 2014

As anticipated, the government have now published a new form and guidance notes for applying for fee remission in the employment tribunal and other courts and tribunals.

The changes are intended to simplify the form and notes, and now allow copies of certain documents to be provided rather than originals. Michael Reed set out government’s view of the changes in his earlier blogpost.

[Thanks to Jess at Boyes Turner for spotting this change.]

Unfair dismissal and article 30 of the EU Charter of Fundamental Rights

by Laurie Anstis on June 30, 2014

I’d always thought that unfair dismissal law in Europe was simply a matter for national governments, with no EU directives or other measures requiring particular protection for employees.

I was surprised, therefore, to come across article 30 of the Charter of Fundamental Rights of the European Union, which says:

“Every worker has the right to protection against unjustified dismissal, in accordance with Community law and national laws and practices.” Read the rest of this entry »