New rules came into force on 6 April 2018 which changed the taxation of termination payments where both employment ends and the termination payment is received on or after that date. The new rules are designed to simplify the taxation of termination payments, but in reality, the rules are complex and are often leading to increased difficulty calculating the correct tax on termination. Read more

In the case of Newcastle upon Tyne Hospitals NHS Foundation Trust v Haywood, the Supreme Court held that, where notice of dismissal is sent by post and the employment contract is silent on when notice takes effect, the contractual period of notice only starts to run when the letter comes to the attention of the employee and they have read it, or have had a reasonable opportunity of doing so. Read more

The recent Court of Appeal case of Kaur v Leeds Teaching Hospitals NHS Trust provides some helpful guidance on constructive unfair dismissal claims. In particular, the Court has held that an employee can resign and claim constructive unfair dismissal following a final act (known as the last straw) and rely on the whole of their employer’s conduct, even where the employee has previously affirmed the contract. Read more

In Bakkali v Greater Manchester Buses (South) Ltd (t/a Stage Coach Manchester) the Employment Appeal Tribunal found that conduct cannot be taken out of context when determining whether a statement amounts to religious discrimination or harassment. Read more

The Employment Appeal Tribunal confirmed in Hare Wines Ltd v Kaur that where an employee is dismissed immediately prior to a TUPE transfer, the proximity of the dismissal to the transfer will be an important factor in determining whether the sole or principal reason for the dismissal was the transfer, and so if the dismissal was automatically unfair under TUPE. This could be the case even where other factors are also in play. Read more

The EU Trade Secrets Directive will be implemented in the UK through the Trade Secrets (Enforcement, etc.) Regulations 2018 which comes into force on 9 June 2018. The Regulations will not bring about any substantial amendments to the existing law in the UK, since the present common law position on breach of confidence and breach of contract, in combination with the procedural code in place under the Civil Procedure Rules, largely cover the main provisions of the Directive. The new legislation will broadly operate in parallel with the current common law on breach of confidence. Read more

S&B's Kerry Garcia and Jackie Penlington provide practical actions to take to safeguard your Tier 2 sponsor licences in this recent article in Computer Weekly. Read more