Changes to the Taxation of Termination Payments
The government has published a consultation document on the simplification of the tax and National Insurance treatment of termination payments.
Holiday Pay – Revisited...
As the leading case on the implications of results-based commission and statutory holiday pay (British Gas Trading Ltd v Lock and another UKEAT/0189/15), awaits judgment in the Court of Appeal, we set out a recap on what currently should and shouldn’t be included in the calculation of holiday pay.
Can Protecting a Disabled Employee’s Pay Be a Reasonable Adjustment...
Yes, according to the Employment Appeals Tribunal (“EAT”).