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CMI Triangle 03

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  • Tax treatment of termination payments - the sting in the tail

    16 August 2016

    In 2015, the Government launched a consultation to simplify the tax and national insurance (“NI”) treatment of termination payments. As previously reported, following that consultation the Government announced that it proposed to amend the rules with effect from 6 April 2018.

  • Gender pay gap reporting - regulations delayed

    16 August 2016

    There is to be a delay in publication of the final regulations on gender pay gap reporting, it has been confirmed by the Government Equalities Office (“GEO”).

  • Without prejudice privilege: not a cloak for improper threats

    16 August 2016

    Without prejudice privilege (“WP privilege”) allows parties to a dispute to try to settle their differences without their discussions being revealed to the court, and potentially to the public.

  • Just a bit of banter - or endemic sexual harassment?

    12 August 2016

    More than 52% of women surveyed said they had been sexually harassed at work, according to a new report by the Trades Union Congress in conjunction with the Everyday Sexism Project. Perhaps even more surprising than that headline figure is the fact that 79% of the women who said that they had experienced harassment did not inform their employer

  • Brexit - Some thoughts on the impact on financial services

    05 August 2016

    On 23 June 2016, 52% of voters in the UK referendum voted ‘Yes’ to the proposition that the UK should ‘leave the European Union’. The UK remains a member of the European Union (“EU”) until Brexit occurs, and therefore there will be no immediate change to the legal relationship the UK has with the EU and with individual EU Member States. Nonetheless, as the other articles in this briefing section indicate, the longer-term consequences of leaving the EU are potentially far reaching, although behind the already well-worn cliché of “Brexit means Brexit” lie many possibilities for the future relationship of the UK with the EU.

  • Engineered for success or running out of fuel Immigration and the automotive industry

    03 August 2016

    The manufacture of cars and commercial vehicles has increased enormously – more than 25% in the last 10 years. In the UK, car production has increased by over 5% between 2014 and 2015.

  • Brexit and the points based immigration system

    03 August 2016

    The UK’s potential withdrawal from the EU has placed our immigration systems under scrutiny. This article reviews the nature of our current system. We highlight aspects which could be improved and aspects which will have to change if EU nationals will be subject to the same Immigration Rules as non-EU nationals

  • What is “MAR”? And what changes has it introduced for listed companies?

    02 August 2016

    The EU Market Abuse Regulation (596/2014) (MAR) became directly applicable and effective in the UK from 3 July 2016, replacing the previous UK civil market abuse regime. While there is little change in the headline rules and terminology, the new regime has introduced more detailed regulation that listed companies and their advisers, directors, and others who discharge managerial responsibilities must now address.

  • Clarification on application of Acas Code

    01 August 2016

    Two recent rulings of the Employment Appeal Tribunal (EAT) have clarified the application of the Acas Code of Practice on Disciplinary and Grievance Procedures, by confirming it does not apply to genuine ill-health dismissals or dismissals for “some other substantial reason” (SOSR) due to a breakdown in the working relationship.

  • Warning to all Principals - Software may be good...

    26 July 2016

    In recent years there has been much discussion on whether software is considered a "good" for the purpose of Commercial Agents (Council Directive) Regulations 1993 ("Regulations"). Broadly speaking, the Regulations apply to agents who sell or purchase goods (and not services) on behalf of their principal in the UK and provide such agents with extra contractual protections particularly on termination.

  • A teaser from Theresa - workers on company boards

    25 July 2016

    One of the early surprises of Theresa May’s premiership was her extraordinary pledge that employees should be represented on company boards.

  • Rio Olympic Act: a last minute hurdle for ambush marketers

    22 July 2016

    With the Rio Olympic Games just around the corner, there have been concerns about the country’s readiness to play host to the competition, its athletes and scores of fans. Issues around stadium safety and anti-doping policies have been at the forefront of the debate, but there has also been, until very recently, a distinct lack of clarity for brands and sponsors planning marketing activities in Brazil in the lead up to the Games.

  • Confirmation Statements - what you need to know in a nutshell

    22 July 2016

    From 30 June 2016, the Annual Return (or Companies House Form AR01) has been replaced by the Confirmation Statement (or Companies House Form CS01).

  • What would a Brexit mean for UK immigration law and policy

    21 July 2016

    The concept of transnational citizenship underpins the EU (Article 9 of the Treaty on European Union), and rights of free movement stem from transnational citizenship. The Immigration Act 1988 was introduced to ensure that Europeans with rights of free movement were not subject to UK immigration rules.

  • The implications of Brexit for UK Data Protection law

    21 July 2016

    The UK referendum outcome to leave the European Union has opened a Pandora’s box of what the legal landscape may be in the UK after Brexit. However, such is not the case, to a great extent, for the data protection law regime which will be applicable in the UK in the post-Brexit era

  • Suggested steps for EEA citizens living in the UK post Brexit

    21 July 2016

    Despite the UK’s decision of 23 June 2016 to withdraw from the EU, there will be no immediate changes to freedom of movement rights of EEA nationals in the UK. This right will only cease when the UK leaves the EU.

  • What are the legal implications of Brexit for Intellectual Property Rights?

    21 July 2016

    Will the UK government negotiate membership of the European Economic Area (EEA) (like Norway for example), or will it decide to divorce itself more completely from the EU and its trade/legal systems?

  • Brexit - what now for TUPE?

    21 July 2016

    Following the UK’s vote to leave the European Union, much is being discussed and written about the future shape of post-Brexit employment law, shorn of the requirement to comply with underlying EU directives.

  • Brexit: Implications for Commercial Contracts

    21 July 2016

    This note looks at some initial steps that businesses can take to identify and manage risk in existing and new contracts.

  • Brands using vloggers transformed from poachers to be gamekeepers by the FTC

    15 July 2016

    On Monday 11 July 2016, the United States’ Federal Trade Commission (FTC) published news of its draft settlement agreement with Warner Bros. in connection with their vlogging campaign for the launch of the video game “Middle Earth: Shadow of Mordor” in September 2014.

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