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CMI Triangle 03

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  • Frequently asked questions on termination payments

    Inbrief

    25 May 2018

    Our FAQs Inbrief looks at some of the common tax questions that arise on termination of employment.

  • Dismissals for “some other substantial reason”

    Inbrief

    25 May 2018

    “Some other substantial reason” (“SOSR”) is one of the potentially fair reasons for dismissing an employee. It can cover a wide variety of situations and can be a very useful tool for employers in unusual situations, although there are some limits on when it can be used.

  • Taxation of payments in lieu of notice

    Inbrief

    25 May 2018

    From 6 April 2018 new rules took effect to ensure that all payments in lieu of notice (PILONs) are subject to income tax and NICs in full. The rules emerged from a Government consultation on the simplification of the tax treatment of termination payments which was first launched in 2012. Far from simplifying the taxation, the rules are complex and, in many cases, will increase the costs of both employers and employees.

  • Reducing business costs - alternatives to redundancy

    Inbrief

    25 May 2018

    When businesses run into financial difficulties and need to reduce costs, the knee-jerk reaction is often to consider the scope for job cuts.

  • The apprenticeship levy

    Inbrief

    25 May 2018

    The Government has committed to boost productivity by increasing the quantity and quality of apprenticeships. 

  • Settlement agreements

    Inbrief

    25 May 2018

    First introduced by statute in 1993, settlement agreements (previously known as compromise agreements) have become increasingly common as a means for an employer and employee to settle claims and/or effect a clean break from the employment relationship.

  • EU Social Security Rules

    Inbrief

    08 May 2018

    If you have employees who are sent on secondment to work in other countries and/or employees who work in two or more countries simultaneously, you need to ensure that you and your employees are complying with your social security contributions obligations.

  • Agency workers

    Inbrief

    06 March 2018

    The Agency Workers Regulations 2010 (“the Regulations”) have had a significant impact on the temporary working industry in the UK .

  • Irish employment law

    Inbrief

    05 March 2018

    This Inbrief provides a whistle-stop tour of the most important Irish employment law issues, from the beginning of the employment relationship through to its conclusion.

  • Zero hours contracts

    Inbrief

    27 February 2018

    Zero hours contracts allow organisations to hire individuals without guaranteeing them any work.

  • Contingent working

    Inbrief

    13 February 2018

    Globalisation, rapid technological advances and changing demographics all mean that many organisations are under growing pressure to become more agile in order to be in the best position to respond quickly to market changes.

  • Tax rules for employment intermediaries - what this means for agencies and employment businesses

    Inbrief

    08 February 2018

    Anti-avoidance measures came into effect on 6 April 2014 in response to the increasing number of businesses using employment intermediaries to disguise employees or workers as self-employed, primarily to avoid paying employer’s National Insurance Contributions (NIC).

  • Employment status

    Inbrief

    02 February 2018

    Employment status is important because an individual’s legal rights, protections and obligations will depend upon which class he or she falls into.

  • Using individuals via a services company: tax considerations

    Inbrief

    19 January 2018

    The labour market has become more complex in recent years, with many individuals choosing to go into business on their own account and sell their services to clients either directly, as a sole trader, or through a variety of intermediaries, such as partnerships or services companies.

  • Modern slavery - transparency in supply chains

    Inbrief

    28 December 2017

    Although many organisations take steps to promote ethical business practices and have policies to protect workers from being exploited, the Government considers that there is a significant way to go to tackle so-called “modern slavery”.

  • Use of disclosed documents to threaten new proceedings was a breach of court rules and may amount to a contempt of court by the solicitor and client

    Inbrief

    12 December 2017

    The Civil Procedure Rules (CPR) provide that using documents disclosed in existing proceedings (except for the specific purposes allowed) breach the rules. CPR 31.22 provides various exceptions to when a document disclosed in a set of proceedings may be used. Any use outside of the rules could also amount to a contempt of court. Both the client who relied on the solicitor’s advice and the solicitor may be equally vulnerable to the contempt proceedings where there is no evidence of deliberate or reckless misconduct by the solicitor.

  • Trade Mark Classification

    Inbrief

    21 November 2017

    For trade mark classification purposes, all possible goods and services are sub-divided into the 45 “classes” listed below. The descriptions give a broad indication as to the types of goods and services covered by each class.

  • Trade Mark Management

    Inbrief

    21 November 2017

    The IP, brand, trade mark and portfolio management team at Lewis Silkin comprises more than 50 lawyers and trade mark attorneys along with specialist support personnel.

  • Trade Mark and Design Services

    Inbrief

    21 November 2017

    The IP, brand, trade mark and portfolio management team at Lewis Silkin comprises more than 50 lawyers and trade mark attorneys along with specialist support personnel.

  • Insolvency FAQs

    Inbrief

    31 October 2017

    In the current economic climate many of our clients are experiencing situations they’ve never had to deal with. We’ve put together the following guide to help answer the most frequently asked questions we receive.

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