Contracted-out salary-related meaning

This flowchart sets out the steps to be taken on an application for a reporting restriction order under the Family Procedure Rules 2010, PD 12I (Applications for reporting restriction orders) and the Practice Note (Official Solicitor: Deputy Director of Legal Services: Cafcass: Applications for reporting restriction orders), also known as the Cafcass Practice Note. For comprehensive, practical guidance on each stage shown and on transparency in the family courts—covering overviews, Practice Notes, precedents, procedural guides, client guides, legislation, forms and further reading—see: Media access and transparency—overview, or select the related documents listed on the right-hand side of the flowchart. For focused guidance on reporting restriction orders, consult the following Practice Notes: Reporting restriction orders—procedure Reporting restriction orders and notifying the media For information about providing advance notice to the media of a reporting restriction order application, refer to: Giving advance notice to the media of a reporting restriction order application—flowchart. For the full collection of Lexis+® UK flowcharts spanning numerous...

This Checklist sets out the key points to consider when advising a prospective claimant on a potential breach of warranty claim arising from a share purchase agreement (SPA). The same broad approach will apply to an asset purchase agreement (APA). For additional guidance on breach of warranty claims, see the related content links on the right-hand side. Read this Checklist together with Practice Note: Starting an SPA breach of warranty claim—a practical guide... Action Comments Review the SPA Check the: governing/choice of law provisions — is the agreement governed by English law? jurisdiction provisions — do the English courts have jurisdiction? warranty provisions and warranty limitation provisions — does the issue fall within the warranties and are you within the time limit to bring a breach of warranty claim? Note all deadlines in the agreement that could be relevant to any potential warranty claim... Review the disclosure letter Confirm that the issue has not been disclosed against...

Checklist This Checklist outlines the IP matters that commonly require attention when drafting share purchase agreements (SPAs). It also considers points to address when carrying out the related IP due diligence and structuring around such transactions. For information on the corporate elements of these deals, see: Share purchase agreement—overview. For guidance on key provisions and issues relating to IP in the context of a share purchase, see Practice Note: IP issues to consider in share purchase contracts. For information about IP due diligence, see: Precedent: IP due diligence questionnaire; and Checklist: Intellectual property due diligence in share purchase transactions—checklist This Checklist covers technology only to a limited degree. If IT represents a principal asset of the target company, more detailed warranties should be included in respect of, eg, IT systems and core software...

Practice Note: Contract interpretation—distinguishing between liquidated damages and penalty clauses As highlighted in this Practice Note, working out whether a liquidated damages provision will be struck down as a penalty is seldom straightforward and often demands careful judgment. Although each dispute turns on the court’s construction of the contract, there are several points to weigh when examining the ambit of a supposed liquidated damages term and its potential exposure to a penalty challenge, both in substance and effect. When you are drafting such a clause, it is vital to keep these considerations in view, and to think about how it sits alongside connected provisions, including any related terms that operate with it. See: Drafting and negotiating a liquidated damages clause—checklist Precedent: Liquidated damages clause For targeted analysis of the way authorities have treated provisions in commercial agreements that stipulate ‘default interest’, see the following materials: Penalty interest rates in commercial contracts Contract interpretation—distinguishing between liquidated damages and penalty...

In this issue: Horizon scanning Worker status and categories Immigration Pay Remuneration Taxation Diversity and the gender pay gap Maternity, parents and carers Whistleblowing Data protection and staff information Confidentiality, obligations and restrictions: enforcement Financial services and banking: employment matters Bribery, modern slavery, tax evasion and fraud Issues arising on termination Employment Tribunals Civil courts and alternative dispute resolution Dates for your diary Trackers Employment resources on Lexis+® LexTalk® Employment: a Lexis®Nexis community Daily and weekly news alerts Horizon scanning Updated Employment Rights Bill to be considered by the House of Lords The updated Employment Rights Bill (ERB), transmitted from the House of Commons to the House of Lords, was issued on 14 March 2025. Its second reading in the House of Lords is scheduled for 27 March 2025...

In this edition: Employment contract Pay Protected characteristics Prohibited conduct (discrimination etc) Prohibited conduct protection at work Equality of terms (equal pay) Employment Appeal Tribunal Governance and regulatory Immigration Dates for your diary Trackers New Q&As Employment resources on Lexis+® Daily and weekly news alerts Employment contract UKSC upholds claimants’ appeal and restores injunction in Tesco ‘fire and rehire’ case In Tesco Stores Ltd v Union of Shop, Distributive and Allied Workers (USDAW) [2024] UKSC 28, Tesco moved to end employees’ contracts to remove their ‘retained pay’—a contractual financial entitlement accepted as permanent—and to offer re-engagement on new terms excluding that pay. Working with the union, USDAW, several employees obtained a High Court injunction restraining Tesco from dismissing them in order to take away the retained pay entitlement. The Court of Appeal, however, allowed Tesco’s appeal against that order. The Supreme Court has since backed the claimants’ appeal and...

On 6 March 2025, the European Banking Authority (EBA) published a consultation paper setting out draft Regulatory Technical Standards (RTS). These draft RTS were issued following the European Commission’s (Commission) Call for Advice. They constitute a component of the European Union’s (EU) Anti-Money Laundering and Countering the Financing of Terrorism (AML/CTF) package, which was published in the Official Journal of the European Union on 19 June 2024...

This Resource Note spotlights commentary, analysis and materials to aid interpretation and give practical guidance on applying Chapters 1, 1A, 1B and 1C of the Disclosure Guidance and Transparency Rules: DTR 1, DTR 1A, DTR 1B and DTR 1C respectively. Materials referenced here include, where pertinent: the Financial Conduct Authority (FCA) Handbook FCA Knowledge Base guidance—Procedural notes and Technical notes (constituting formal guidance and binding on the FCA) FCA consultation papers, discussion papers, policy statements, feedback statements and warnings Primary Market Bulletins and other FCA publications former UKLA technical and procedural notes and the UKLA newsletter List!, where still relevant to interpreting or applying a provision assimilated EU legislation EU Directives and EU Regulations, where relevant to interpreting a provision Lexis+ UK analysis and resources Setting the scene What it covers: DTR 1 sets out the Disclosure guidance, explaining its scope and purpose; DTR 1A sets out the transparency rules with their scope and purpose;...

This Practice Note sets out the principal tax considerations where creditors move to enforce security over the assets of a distressed company or corporate group. Related Practice Notes in this series address tax issues concerning: acquisitions of distressed debt, and debt restructurings (ie waivers, debt/equity swaps or renegotiations) In addition, Tax and distressed debt—checklist of points to consider distils the main tax points to bear in mind when dealing with distressed debt in general. This Practice Note reviews the enforcement routes open to creditors of troubled businesses and the consequences that may follow. For a detailed look at the loan relationships provisions on debt releases, see: Loan relationships—impairment and debt releases Loan relationships—impairment and debt releases: connected companies Types of enforcement As explained in Practice Note: Tax and distressed debt—debt restructurings, lenders will frequently engage in a restructuring of a distressed group’s debt to help the underlying business continue. Enforcing security over a borrower’s assets...

Your complaints handling framework (see Practice Note: How to implement and maintain effective complaints handling procedures—law firms) should reflect the scale and character of your firm. Recognise that some circumstances will call for a more bespoke response, while still being managed within your overall complaints processes. This How-to-guide highlights examples where additional factors may need attention beyond those covered by your standard complaints handling framework... Complaints about the bill Concerns about bills arise fairly often. You must handle a billing complaint in exactly the same manner as any other complaint. The Legal Ombudsman (LeO) has issued guidance on Complaints about legal costs, having identified recurring themes. Although aimed particularly at matters funded by conditional fee agreements, it offers a broader view of LeO’s general approach. When assessing cost-related complaints, LeO will consider whether, from the outset, you ensured the client fully grasped what they would, or might, be required to pay. The guidance also sets out LeO’s expectations across a range of scenarios and questions where clarity on...

The Schedule 1 Definitions 1.1 In this Schedule: Adequate Procedures – must be interpreted in line with BA 2010 and any guidance issued under it; Associated Person – means any or all of: (a) the officers, employees, agents, subcontractors, subsidiaries, and individuals Associated With a party (Associates); and (b) persons Associated With any of those Associates, in every instance engaged in carrying out services for, or on behalf of, that party, the Services, and/or this Agreement; and Associated With – where used: (a) in paragraph 2 and in relation to bribery, is to be construed in accordance with BA 2010 and guidance issued under it; (b) in paragraph 4 and regarding the facilitation of tax evasion, is to be construed in accordance with Part 3 of CFA 2017 and guidance issued under it; (c) in paragraph 5 and as regards fraud, is to be construed in accordance with Part 5 of ECCTA 2023 and guidance issued under it; BA 2010 – means the...

Memorandum prepared by [ Name of Firm ] for the directors of [ insert company name ] (the Company) providing guidance on annual environmental reporting obligations and disclosures 1 Scope This memorandum sets out the principal environmental disclosures the Company must present in its annual report and accounts. It reviews and explains the Companies Act 2006 (CA 2006) obligation to provide climate-related disclosures in line with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD), the need to state greenhouse gas (GHG) emissions, energy consumption and actions to improve energy efficiency under the Streamlined Energy and Carbon Reporting (SECR) regime, and other environmental legislation [ , as well as relevant principles and provisions within the QCA Corporate Governance Code (QCA Code) and the Wates Corporate Governance Principles for Large Private Companies (Wates Principles) ]. It also offers practical guidance for companies when assembling their environmental disclosures for reporting purposes. [ As an AIM company, the Company is subject to continuing disclosure obligations under the AIM...

Employee name: Employment commencement date and present length of service [ Insert date ] [ Insert length of service ] Job role: Division/Department Assessed by: Assessment date: Role: Approved by: Date: Role: Guidance: When using the criteria (other than disciplinary history), reasonable adjustments might be required for workers with a disability (as set out in the Equality Act 2010, s 6) where not doing so would put them at a significant disadvantage compared with non-disabled colleagues. This exception does not extend to disciplinary records. Service refers to continuous employment with the company and any linked company. Service includes transferred service within associated companies. If the worker has under 12 months’ service, convert the absence record to an annualised figure. Annualisation ensures a balanced and like-for-like assessment. Disregard the following absences: These must be excluded from absence calculations. absences linked to a disability (as defined by Equality Act 2010, s 6); maternity...

Our Practice Note: Applying for a Workers and Temporary Workers sponsor licence: key personnel and representatives Our Practice Note sets out that a sponsor licence application can, and in some instances will, be declined or, where applicable, the licence later revoked, if any of the Authorising Officer, Key Contact, Level 1 user, or any owner, director or other individual involved in the day-to-day running of the organisation: has any unspent convictions relating to immigration offences or a number of listed serious offences in Part 1 of the Sponsor Guidance at Annex L4 (Part 1, para L4.3)—mandatory refusal of the application (Part 1 Annex L1(b)) and/or mandatory revocation of the licence (Part 3, Annex C1(b)) has previously been dishonest in their relationship with […] any other government department) […]—a licence application will normally be refused/existing licence will normally be ...

Termination payments qualifying for £30,000 exemption As set out in Practice Note: Termination payments qualifying for £30,000 exemption, where a compensation payment for loss of office or employment is made in circumstances where it does not fall to be taxed as: earnings within section 62 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) (see Practice Note: Termination payments taxed as earnings) benefits-in-kind (see Practice Note: How employment income is taxed—non-cash earnings or benefits) benefits from an employer-financed retirement benefits scheme employment-related securities (see: Employment-related securities—overview) disguised remuneration, where termination payments or benefits are provided by a third party (such as an employee benefit trust) rather than the employer (see: Disguised remuneration and EBTs—overview) restrictive undertakings (see Practice Note: Taxation of payments for restrictive covenants or undertakings) and for terminations for loss of office since 6 April 2018...

For further information on this topic in general, see: National minimum wage—Eligibility Employment-related statutory rates and limits table Minimum wage compliance checklist Deductions from wages Some of the statutory exceptions to the right to receive the national minimum wage are outlined below. This response concentrates on the scenarios where the point most commonly arises. Workers only Only ‘workers’ are entitled to be paid the national minimum wage—see our Practice Note: Worker status—Definition of ‘worker’. Agency workers who would otherwise fall outside the definition of a ‘worker’ because they have no contract with either the supplier or the recipient of their services are nevertheless entitled to the national minimum wage. Home workers who might not otherwise be ‘workers’ owing to an absence of any personal obligation in the contract to carry out the work themselves are likewise entitled to be paid the national minimum wage. The genuinely self-employed are not entitled to be paid the national minimum...