Small or medium-sized enterprises (SMEs) in financial difficulties will be reassured by a First-tier Tribunal (Tax Chamber) decision concerning research and development (R&D) relief. The tribunal held that debt restructurings, such as debt-for-equity swaps, should not lead to a loss of R&D relief, as long as the investor leaves the day-to-day management of the business [...]
The Employment Appeal Tribunal (EAT) has held that the Working Time Directive (2003/88/EC) does not require workers on sick leave to provide evidence that they are physically unable to take annual leave to carry over accrued unused statutory holiday to a subsequent leave year. It is sufficient that they are absent on sick leave and [...]
Businesses should be made aware of an ECJ judgment that will have huge implications for indirect discrimination law in the UK. The court held that a person may claim indirect discrimination under the Race Directive (2000/43/EC) even though they do not possess the protected characteristic that has given rise to the discriminatory practice in question. [...]
The Make-A-Wish Valentine’s Ball took place on February 14th 2015 in the Dorchester Hotel Ballroom. We estimate that approximately £200,000 net profit was raised on the night. This money goes directly to Make-A-Wish to help fulfill the wishes of children suffering from life threatening illnesses. We would like to say a huge thanks to all [...]
This business development briefing highlights some practical steps that a business can take to reduce the risk of adverse weather affecting an employee’s travel to work. An Employment Appeal Tribunal (EAT) decision provides a reminder to businesses to ensure that they have a clear adverse weather policy in place and that employees are kept as [...]
The First-tier Tribunal (Tax Chamber) has recently ruled that a car leased in the name of a company but for which all lease payments, maintenance and insurance were borne by the director who used it was a benefit provided by reason of employment. This decision may have an impact on any business that leases [...]
This business briefing highlights the key legal obligations a business should consider when dealing with personal data about customers, suppliers, employees and any other individual who may be encountered during the course of business. PENALTIES FOR FAILING TO DEAL WITH PERSONAL DATA APPROPRIATELY There could be serious financial, commercial and reputational implications for a [...]
Have you ever considered hiring foreign employees? If your business needs to fill a vacancy for a skilled worker but needs to overcome a skill-shortage or if you are an international organisation employing non-EU migrants, read on. The procedure for hiring a non-EU national who does not have a certain status in the UK [...]
The Court of Appeal recently ruled on the enforceability of certain clauses in the event that sellers breach restrictive covenants – buyers need to be careful that non-payment clauses are not penalties. Clauses held to be unenforceable • In short, the clauses in question in the Court of Appeal’s case said that if the [...]
Shared Parental Leave The Department for Business Innovation and Skill has published the Government’s response to the Consultation on the administration of Shared Parental Leave and Pay. Shared parental leave will allow eligible mothers and their partners to be absent from work to care for a child for a maximum of 52 weeks. The changes [...]