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Our July-August 2016 ebulletin highlighted HMRC proposals to change the taxation of termination payments from April 2018, and in particular to provide that all payments in respect of unworked notice be treated as earnings subject to income tax and employer and employee NICs (regardless of whether there is a contractual payment in lieu clause). The … Read more
Where an employer is contemplating dismissal for gross misconduct on the basis of disputed and uncorroborated evidence, fairness may require it to carry out a broad investigation, including into evidence that goes to credibility. Read more
In Bandara v British Broadcasting Corporation, an employer dismissed an employee in reliance on both recent gross misconduct and a prior final written warning which the tribunal found to have been ‘manifestly inappropriate’. Read more
Where an employer is negotiating a settlement agreement with an employee who is or will be entitled to statutory maternity pay (SMP), the agreement should expressly set out the sum of SMP being paid (which will be subject to NICs) in order to discharge the employer's obligation to pay this. Read more
When was the last time you looked at your organisation's disciplinary procedures? Is it time for a refresh? Earlier this year, a decision of the Court of First Instance of Hong Kong ("CFI") caused many HR professionals to reassess their organisation's disciplinary procedures after the CFI held that an employer's disciplinary policy was broad enough … Read more
The FCA and PRA have published new policy statements relating to regulatory references under the new accountability regimes for banks and insurers, which will come into force on 7 March 2017 (see FCA PS16/22 and PRA PS27/16). Banks and insurers will have to comply with the new rules in the policy statements for all candidates … Read more
Refusing to comply with a subject access request may contribute to the unfairness of a subsequent dismissal, where the tribunal considers that the refusal materially impairs the employee's ability to defend themselves in disciplinary proceedings. In McWilliams v Citibank, the refusal to comply with the SAR meant that the employee had to rely on the … Read more
One aspect of the Fair Work Act’s unfair dismissal regime which has been particularly contentious is the strict time limit for filing applications. Initially, the Act reduced that period to 14 days, but it was later extended to 21 days from the date of dismissal. However, the ability of the Commission to extend that time … Read more
A recent judgment of the District Court of South Australia has held that a term providing for termination on reasonable notice should not be implied into an employment agreement because of the application of the statutory minimum period of notice required by the Fair Work Act 2009 (Cth) (FWA). Read more