You may be aware that payments to employees – in respect of the termination of their employment – can be paid free of tax and national insurance contributions up to £30,000 (“termination payment”). If any part of the payment relates to notice pay which may either be set out in the employee’s contract or the statutory minimum notice period under the Employment Rights Act 1998, then tax may need to be paid on this part of the termination payment. Whether notice pay can be paid tax free or should be treated as a taxable emolument will depend on what the employee’s contract says or the employers previous conduct.
Could your business be at risk of a breach of contract claim? Yes, if your holiday year runs from the 1st of April until the 31st of March and your employment contracts state that employees are entitled to 20 days’ holiday plus bank holidays, you very well could be. Why? It is all due to the shift in Easter holidays in 2016 and 2017.
On Sunday the 11th July we sponsored and, of course attended, 2015's Southampton Mela. It was a wonderfully vast array of cultural fusion and what's more, it was free entry! The weather was sunny and the turnout substantial - all in all a good day. Don't panic if you've missed out though, the Eastleigh Mela is on the 19th July so make sure you're there! Here are a few photos to whet your appetite:
The Lord Chief Justice, the country’s most senior Judge, has questioned whether the dock is ‘really necessary’ during Court appearances. It has been suggested that Defendants sit with their legal team in the main part of the Courtroom rather than being required to sit in the dock.
The Employment Appeal Tribunal has held that an employee does not have to demonstrate that he was unable to take holiday due to his medical condition whilst on sick leave for it to be carried over. It has also held that there is a limit to the right to carry forward holiday but for how long…?
With summer in full swing sales of sun cream are, as expected, on the rise. Much like other products seen as necessities like toilet roll and toothpaste, the market for sun cream is extremely competitive as manufacturers know the product is in high demand by consumers. An on-going issue, highlighted recently by the BBC, is that there's a significantly high level of confusion surrounding the labelling of sun cream. So, do you know what SPF stands for?