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This Practice Note draws on the information and guidance that are currently available to date, and will be revised to reflect the new ICO guidance once it has been finalised. Responsibility for recruitment If the employer lacks a dedicated personnel or HR team within the organisation: who will oversee and manage the recruitment process, and who will participate at the different stages of selection? are they fully familiar with the principles of sound recruitment practice, in particular concerning discrimination and other prohibited conduct under the Equality Act 2010, and with data protection under Assimilated Regulation (EU) 2016/679, UK GDPR and DPA 2018, or do they require training? Ensure intended HR staff, line managers and supervisors who will be involved in the recruitment process are available, and that provisional dates, eg for shortlisting and interviews, are diarised in good time as necessary Job description and person specification How has...
Although ministers insist the bill is “firmly pro-business and pro-worker”, the latest changes have yielded a final version that further ramps up the financial pressures on employers under the Labour government. Sanctions for employers who breach collective redundancy procedures will be doubled, and the Central Arbitration Committee will gain the power to levy fines on businesses that obstruct union access to the workplace. Statutory sick pay will apply to every single worker from the first day of illness, yet there is no indication of a revival of the rebate scheme the government once ran for small and medium-sized businesses and firms. A reduced payment is also presently available to individuals earning below the 2024 threshold of £116.75 per week. MPs are also expected to insert a right to a fortnight of bereavement leave for parents following a miscarriage when the ERB reaches its third reading in the House of Commons next week. On 5 March 2025, Dan Pollard, a partner at Charles Russell Speechlys LLP, described the amendments as “brilliant...
In this issue: Advertising, marketing and sponsorship Agency and distribution Consumer protection Contracts E-commerce International Public procurement Supplier management LexTalk®Commercial: a Lexis®Nexis community Daily and weekly news alerts New and updated content Dates for your diary Trackers Advertising, marketing and sponsorship ASA rulings—31 July 2024 The Advertising Standards Authority (ASA) has flagged the Person(s) unknown trading as Mendio Life for inquiry after insights from its Active Ad Monitoring system. A Meta promotion by Mendio Life for an acupressure clip asserted medical effects for a device lacking the necessary conformity marking and absent from the Medicines and Healthcare Products Regulatory Agency (MHRA) register. This decision sits within the ASA’s wider work on advertisements asserting treatment for prostrate issues, as part of a consumer-protection drive against such claims. The ASA also received a complaint about Nultqh GB’s Meta advert for a prostate patch, which advanced medicinal claims for an unlicensed item. The...
In this issue: Probate Elderly and vulnerable clients Spouses, civil partners and cohabitants UK taxes for Private Client HMRC Manuals updates Budgets and Finance Bills Digital assets and cryptoassets International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Latest Q&As Useful information Probate Court Funds Office reduces special and basic accounts interest rate Effective 12 June 2024, the Court Funds Office lowered interest across special and basic accounts. Rates on special accounts shifted from 6.00% to 5.25%, while basic accounts dropped from 5.00% to 3.94%. See LNB News 16/07/2024 55. For a roundup of key rates relevant to Private Client work, refer to Practice Note: Key interest rates—Private Client. Elderly and vulnerable clients Discrimination challenge over social care charging policy (R (YVR (a...
ARCHIVED This Practice Note is no longer being updated, as it relates to the operation of EU free movement rules in the UK before IP completion day, when the domestic measures giving effect to EU free movement were revoked, subject to specified savings and adjustments. For more information, including the applicable savings and the status of CJEU jurisprudence, see Practice Note: Brexit and the end of EU free movement law in the UK. The Note remains available in archived form for historical reference, since EU law as it previously applied in the UK continues to be of relevance in some limited contexts. For earlier iterations of the Immigration (European Economic Area) Regulations 2016, SI 2016/1052, including the version immediately before revocation, see Legislation.gov.uk. For continuing developments in EU free movement law within EU Member States, see: Immigration, employment & share incentives (EU Law)—overview. European Economic Area (EEA) nationals who are working as employees or carrying on self-employed activity, and in certain cases jobseekers, have a right of residence in...
Assimilated law Assimilated law describes retained EU law that continues to apply after the close of 2023. For more detail, see Practice Note: Assimilated law. This Practice Note offers guidance on the rights of data subjects in the employment setting. It reflects the UK GDPR framework, and statutory references are to Assimilated Regulation (EU) 2016/679, the UK General Data Protection Regulation (UK GDPR) and the Data Protection Act 2018 (DPA 2018), unless stated otherwise. It also accounts for provisions of the Data (Use and Access) Act 2025 (DUAA 2025) in force as at 5 February 2026 (see Practice Note: Data (Use and Access) Act 2025—employment implications). Updated guidance from the Information Commissioner’s Office (ICO) is awaited. For an overview of key themes in the Assimilated Regulation (EU) 2016/679, UK GDPR and DPA 2018, and for employment‑specific guidance, see: The UK GDPR and DPA 2018: key data protection issues for employment lawyers, and The UK GDPR and DPA 2018: lawful processing of personal...
STOP PRESS On 11 May 2026, HMRC issued a new technical note, inheritance tax on pensions. It explains the inheritance tax (IHT) changes made by the Finance Act 2026 for deaths on or after 6 April 2027. The note outlines how notional pension property will be pinpointed, assessed and apportioned to beneficiaries, who must report and settle any IHT due, how withholding notices and the pensions direct payment scheme will work, and how the reforms dovetail with existing income tax rules on pension death benefits. The government is expected to bring forward supporting secondary legislation on information-sharing duties later this year. HMRC will provide guidance, supplementary materials and interactive tools for personal representatives by April 2027. This Practice Note is being revised to incorporate the technical note. For more detail, see LNB News 11/05/20026 40. This Practice Note explains how IHT rules apply to the build-up and payment of benefits from HMRC-registered occupational and personal pension schemes. Importantly, reforms are in train to draw unused pension funds and death...
[ Subject to contract ] Dear [ insert name of employee ] Following [ insert details, eg your successful interview on [ insert date ] ], we are delighted to offer you the role of [ insert job title ], with an initial salary of £[ enter amount ] per year. We suggest a commencement date of [ insert date ]... Full particulars of your terms and conditions of employment [ are included in the enclosed employment contract OR will be formalised in our standard contract of employment, which will be sent to you separately once this offer is accepted. Should any inconsistency arise between this offer letter and the contract, the contract will take precedence ]... [ Please [ also ] find enclosed your role profile setting out your key responsibilities. ]...
Dear [ Applicant ], Your Skilled Worker visa I am pleased to confirm that your Skilled Worker visa has been approved. [ The visas for your dependant family members have also been approved ] . Initial entry and your eVisa You [ and your dependants ] have been granted immigration permission from [ Start date ] to [ End date ]. The Home Office has issued a visa for you [ and your dependants ] in digital format (also called an ‘eVisa’). Consequently, you [ and your dependants ] will not receive an endorsement in your passport [ s ] or any physical document confirming the grant of permission. [ Your permission is linked to your biometric passport used in your visa application. Please use the same passport to enter the UK. Before you travel to the UK, you will [ each ] need to create a UKVI account to access your eVisa and link it to your passport. To do this, go to the Home...
1 Definitions Insert defined terms into the Share Purchase Agreement, including: Accounts Date; Business Day; Buyer; CA 2006; Company; Completion; Completion Date; Conditions; Contractor; Disclosure Letter; Employee; Employment Legislation; former; holding company; Sale Shares; Seller; Subsidiaries and subsidiary; TULRCA; TUPE; Warranties; and Worker... 2 Employment Directors: Listed in the Disclosure Letter; no others held out. Employees, Workers and Contractors: The Disclosure Letter gives anonymised terms, benefits, scheme eligibility and absences; contracts and policies annexed; work is exclusive; no return rights, pending offers, restrictive obligations, post‑Accounts Date changes, promised increases, or flexible requests; no hybrid arrangements offered or under negotiation. Termination: All roles terminable on three months or less without extra liability; no notices; Completion creates no rights or payments; no contractual redundancy scheme. Liabilities and payments: No termination payments promised; no contingent liabilities; consultation duties complied with; only routine pay, expenses and holiday due. Disputes and disciplinary: No EHRC enquiries, union disputes, claims, live disciplinary/capability/grievance cases, or unanswered Equality Act questions....
Information on right to work checks generally can be found in the following Practice Notes: Right to work checks: when and why Right to work checks: how to conduct the check Illegal workers—civil and criminal sanctions Section 15(1) of the Immigration, Asylum and Nationality Act 2006 (IANA 2006) makes it unlawful to employ an adult who is subject to immigration control where they have either: not been granted permission to enter or remain in the UK, or permission that is invalid, has expired or otherwise ceased to have effect (for example, cancelled or curtailed), or is subject to a condition barring them from taking employment For more information, see the section of Practice Note: Right to work checks: when and why entitled ‘Why’...