Qualifying trade meaning

In this issue: Horizon scanning Recruitment Public sector Pay Tax Protected characteristics Equality of terms (equal pay) Whistleblowing Employee duties and restrictions on competition Unfair dismissal Employment Tribunals Dates for your diary Trackers New Q&As Employment resources on Lexis+® LexTalk®Employment: a Lexis®Nexis community Daily and weekly news alerts Horizon scanning Government U-turns on day-one unfair dismissal rights and announces compensation cap ‘will be lifted’ On 27 November 2025, the Department for Business and Trade (DBT) confirmed that, following a round of ‘constructive conversations’ with trade unions and business representatives, the discussions settled on a ‘workable package’: shortening the unfair dismissal qualifying period from two years to six months, while preserving existing day-one protection against discrimination and for automatically unfair reasons for dismissal. To reinforce these safeguards, the government further pledged that any alteration to the unfair dismissal qualifying period will only be possible through primary legislation,...

Workers (Predictable Terms and Conditions) Act 2023 The Department for Business and Trade (DBT) has said it has 'no plans' to commence the Workers (Predictable Terms and Conditions) Act 2023 in the autumn as previously anticipated. A DBT spokesperson said it will instead bring forward 'a new right to a contract that mirrors the number of hours regularly worked, as part of our significant and ambitious agenda to ensure workplace rights are fit for a modern economy'. 'We do not wish to confuse employers and workers with two different models', the spokesperson added, explaining the choice not to bring the law into effect; the Act received Royal Assent in September 2023. The 'number of hours regularly worked' will rely on a 12-week reference period. But it remains unclear whether this is a fixed or a rolling period, whether there is also a qualifying period to access the right, or precisely when it will be introduced...

The Czech Republic v Diag Human SE [2025] EWCA Civ 588 What are the practical implications of this case? For those engaged in investment treaty arbitrations, this ruling is noteworthy for the Court of Appeal’s treatment of investment treaty jurisprudence on what it means to qualify as an ‘investor’ under BITs. The Court of Appeal determined that a legal entity which, on its own, did not satisfy the definition of ‘investor’ must be subject to de jure control—rather than merely de facto control—by a qualifying investor (here, an individual) to attain investor status. The judgment also provides helpful guidance on the reach and consequences of Articles 23 and 32 of the United Nations Commission on International Trade Law (UNCITRAL) Rules, addressing Pleas as to the jurisdiction of the tribunal and Waiver of the right to object. More broadly, the decision will interest international arbitration practitioners for its consideration of AA 1996, s 73 (loss of right to object) and AA 1996, 31 (objection to substantive jurisdiction of tribunal)...

This Practice Note outlines the key rules for taxing income, capital gains, lifetime gifts and estates on death (inheritance tax), together with stamp duty land tax, on the basis of an individual who is UK-resident and domiciled. As tax legislation is frequently amended, this note is not, and must not be, treated as a replacement for specific professional advice where required. Income tax Individuals are charged to income tax on their overall income, with distinct regimes applying to different income streams and to qualifying outgoings that can be set against that income. The main categories of income include: pay from employment, or profits from a trade, profession or vocation (on which national insurance contributions are also due) rents from furnished or unfurnished property or land interest and dividend receipts overseas income (which may already have suffered foreign tax) A personal allowance is deducted from an individual’s total income before calculating the tax, provided their annual income (after deductions for...

What is land remediation relief? (LRR) LRR provides corporation tax relief on expenditure incurred in remediating contaminated land or in bringing derelict sites back into use. In 2009, the regime was broadened to address market failure by returning long-term derelict land to use, bringing such sites back into use. An incentive applies where land, whose development has been affected by various kinds of continuing dereliction, is brought back into productive use. The extension was intended to correct market failure by encouraging activity on sites blighted by ongoing dereliction. The relief was at risk of being discontinued after 2012; however, the 2012 Budget confirmed it would continue. The October 2024 HM Treasury Corporate Tax Roadmap, published alongside Autumn Budget 2024, notes the new Labour government’s commitment to a brownfield-first approach, prioritising the development of previously used land wherever possible. Given the time since the last review of LRR, and the potential for it to help progress the government’s objectives, the Roadmap announced that a consultation would be launched to...

The capital gains regime allows corporate groups to organise the offset of allowable losses arising in one group company against taxable gains arising in another. The most straightforward route is to elect to move a gain or a loss between companies within the group. That election rests on the premise that group members function, in many ways, as a single economic unit, and that the tax code ought to mirror that reality. The purpose of the provisions is to enable groups to net gains and losses against each other where both the gains and the losses arise within the same group. This treatment is not meant to apply to companies acquired into a group specifically because they already carry losses. The pre-entry loss rules exist to stop groups from cutting their gains by purchasing losses in this fashion. Although intended to counter avoidance, the pre-entry loss rules can bite regardless of whether the parties involved are driven by tax motives, and they apply even where tax considerations are not the...

1 Introduction 1.1 The entitlement to shared parental leave (SPL) enables eligible staff to decide how they split caring for a child in the first year following adoption. This entitlement is open to the child’s adopter and one additional person, who must be that adopter’s spouse, civil partner or partner. Either, or both, of these qualifying individuals may work for the Company. 1.2 This policy [ was developed in consultation with [ the trade union OR staff association OR employees ] and ] covers all employees. The provisions on shared parental pay (ShPP) (paragraphs 5 and 6, the relevant parts of paragraphs 8 and 9, and paragraph 14) also extend to some people who are not Company employees but are in ‘employed earner’s employment’ with the Company; broadly, this refers to those for whom class 1 National Insurance contributions (NICs) are paid [ (this would include most qualifying agency workers) ]. There are limited exceptions; if you are unsure whether you are included, please speak to [ the...

1 Introduction 1.1 The entitlement to shared parental leave (SPL) enables qualifying staff to decide how they divide childcare in the first year following birth. It is open to the child’s mother and one additional individual, who must either be the child’s father, or someone married to, the civil partner of, or the partner of, the mother. Either or both of these eligible individuals may work for the Company. 1.2 This policy [ has been agreed in consultation with [ the trade union OR staff association OR employees ] and ] covers all employees. Provisions dealing with shared parental pay (ShPP) (paragraphs 5 and 6, the pertinent sections of paragraphs 8, 9 and 12, and paragraph 15) also extend to some people who are not Company employees but are in ‘employed earner’s employment’ with the Company: in general terms, this refers to individuals for whom class 1 National Insurance contributions (NICs) are payable [ (this would include most qualifying agency workers) ]...