Payments made into employee benefit trusts constitute taxable income
A Tribunal recently ruled that payments made for work into a third-party trust constitute immediate employment earnings. This decision effectively precludes employers from using loan-based structures
Take care when labelling a bonus as discretionary in a contract
The High Court recently ruled on the interpretation and enforceability of “discretionary” bonus provisions in employment contracts. Mr. Gagliardi brought a breach of employment contract claim against
Suing whistleblowers for a breach of confidence is not a viable strategy
The Court of Appeal has ruled that the initiation of legal or arbitral proceedings by an employer against a ‘whistleblower’ who has made a protected disclosure constitutes an actionable detriment
Employers may now be personally liable for unfair dismissal claims
A recent ruling has increased the scope of statutory protection for whistleblowers to include covered detriments against co-workers under the Employment Rights Act 1996. A Mr. Rice was dismissed by
When disciplinary processes and non-compete clauses implode
Many modern companies insist on the inclusion of restrictive covenants to limit the freedoms of employees upon the termination of their contracts. However, the High Court recently reinforced the
Early termination of probation can constitute wrongful dismissal
The claimant began employment as a Contracts Coordinator on 23 January 2023, subject to a contractual 6-month probationary period, one which required 5 weeks’ notice for termination. The contract
Tread carefully when using temporary contracts to confer tax breaks
A recent ruling has established that temporary worker arrangements do not constitute a single, continuous employment relationship in which workers retain the unfettered right to refuse assignments.
Beware of the risks of engaging employees as sham contractors
Recently, a clear legal precedent confirmed that the nature of an individual’s work is determined by the reality of the actual employment relationship rather than by arbitrary titles. Mr. Gooch worked
Don’t be tempted to withhold pay as a form of leverage
Ms Constantine had been a veterinary surgeon since 2017. Initially, she had worked every day with two half days rest, but this increased to four full days and a weekend every three weeks. Moreover,
Risks of engaging employees as sham contractors
Recently, a clear legal precedent confirmed that the nature of an individual’s work is determined by the reality of the actual employment relationship rather than by arbitrary titles. Mr. Gooch worked
