Archive for April 2018

Changes to the Taxation of PILONs

As you may be aware, the government has embarked on a series of reforms with a view to simplifying, clarifying and tightening the tax treatment of termination payments to employees.   From Friday 6 April 2018 inclusive all payments in lieu of notice (PILONs) will be treated as earnings.   This means that all PILONs […]

Changes to workplace pensions in April 2018

Workplace Pensions – what do employers need to contribute? From 6 April 2018, the total employer contribution rate to workplace pensions will increase from 3% to 5%, with the minimum employer component increasing from 1% to 2%. In 2012, the government introduced Automatic Enrolment (AE). At the time it was ground-breaking, as for the first time […]

5 Series Webinar: five top tips for appointing a professional trustee for your pension scheme

Hosted by Pensions Partner, Suresh Bhatt Professional Trustees have been an established part of the pensions industry for a number of decades now. However, the growth in the number of individuals and companies acting as Professional Trustees has been particularly significant over the last 15 years or so. It’s no surprise that this has coincided […]

The Law, Pimlico Plumbers and the Gig Economy

What is the gig economy and how does the law treat it? As more and more employees begin to work flexibly, the term ‘gig economy’ has become a frequently used term. In particular, it is a term linked with a number of high profile employment disputes! In this webinar, Susie looks at: The key definitions […]

Unilateral Notices: revisited

Written by Property Litigation Partner, Tom Seabrook Some years ago, as a fresh faced young associate, I wrote an article called ‘Unilateral Notices; Exploding the Myths’ that took the internet by storm. It went almost viral and if you Google ‘Unilateral Notice’ now you will see it is still one of the top results. *pause while […]

Can businesses still benefit from EMI share option schemes?

EMI share option schemes – an update on the law Enterprise Management Incentive (EMI) share option schemes allow certain companies to grant tax-advantaged share options to their key employees. They were first introduced in 2000 and have proved popular with many SMEs as a way of recruiting or retaining senior employees. The schemes incentivise them […]