The Court of Appeal allowed HMRC’s appeal against a decision of the Upper Tribunal (UT) that a ‘facilitation payment’ made as part of a package of incentives offered by the respondent to its employees who were members of its defined benefit pension scheme in recognition of proposed changes to the scheme was not ‘from an employment’, and accordingly chargeable to income tax under section 9(2) of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), and liable to national insurance contributions (NICs) under section 3(1) Social Security and Benefits Act 1992 (SSBA 1992).
Formed in 2017, following significant legislative changes designed to increase competition within the legal services marketplace, Pro Employment Law is a progressive set of barristers’ chambers, consisting only of experienced employment law barristers, offering a full range of specialist advisory, case management, and advocacy services directly to the public through the Public Access scheme. We supply our legal services exclusively in the area of Employment Law to clients located across England & Wales. All of the legal services we supply are covered by professional indemnity insurance with Bar Mutual.
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The Financial Conduct Authority (FCA) has published Policy statement PS25/23: Tackling non‑financial misconduct in financial services, following amendment of the Code of Conduct (COCON) and the Fit and Proper test for Employees and Senior Personnel (FIT) sourcebooks. The policy statement contains final guidance on serious non-financial misconduct (NFM) in the financial services sector, and aims… >>
The President of Employment Tribunals (England & Wales), Judge Barry Clarke, has announced the launch of 18 explainer videos on YouTube aimed at improving access to justice by clarifying tribunal procedures and complex employment law for unrepresented parties. The initiative also seeks to help litigants present focused claims and responses, reducing case management time. This… >>
In Lockwood v Cheshire and Wirral NHS Foundation Trust (ET case numbers: 2401211/2024, 2407178/2024), an employment tribunal has rejected a non-binary National Health Service (NHS) worker’s complaint over repeated misgendering at work, ruling that protections under equality laws did not apply. Judge Nicky Benson ruled that Haech Lockwood, a Cheshire and Wirral NHS Foundation Trust… >>