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In this issue: Horizon scanning Status and worker categories Cross-border, international and jurisdictional issues Benefits Prohibited conduct (discrimination etc) TUPE and asset purchases Bribery, modern slavery, tax evasion and fraud Employment Tribunals Immigration IRLR Highlights—January 2025 Dates for your diary Trackers New Q&As Employment resources on Lexis+® Daily and weekly news alerts Employment Highlights 2024/2025 Horizon scanning Employment Law—looking back at 2024 and ahead to 2025: The Lexis+® Employment team provide a concise overview of the standout employment law changes across 2024 and signpost what to watch in 2025, including movement on the Employment Rights Bill, the forthcoming employer duty to prevent sexual harassment, the Equality (Race and Disability) Bill, plus other impending legislation and significant cases. See News Analysis: Employment Law—looking back at 2024 and ahead to 2025. Status and worker categories MoD loses application to rehear army reservists pension bias case: In Milroy v...
In this issue: UK mergers UK private actions UK market investigations EU antitrust EU State aid Daily and weekly news alerts LexTalk®Competition: a Lexis®Nexis community New and updated content Caselex UK mergers The CMA has issued its final positions following reviews of three sets of merger remedies and a single market investigation order: discharge undertakings in lieu of reference from August 2011 linked to Acergy SA’s acquisition of Subsea 7 Inc discharge undertakings in lieu of reference from August 2008 relating to Home Retail Group plc’s purchase of 27 leasehold properties from Focus (DIY) Ltd discharge undertakings dating from February 2002 by Lloyds TSB Group plc concerning its acquisition of Abbey National plc revoke the Energy Market Investigation (ECOES/DES) Order 2016 The CMA determined that, due to changes in circumstances, all of the relevant remedies are no longer suitable and should therefore be released (for the undertakings)...
On 4 July 2025, the Court of Appeal unanimously dismissed challenges by Apple, Visa, Mastercard and Sony to the validity of commonly used funding arrangements that calculate a funder’s fee or return as a multiple of their outlay or costs in class actions and class action claims, a ruling expected to lift spirits across a funding sector seriously rocked by the Supreme Court’s PACCAR judgment and its effects. Macfarlanes LLP partner Malcolm Hitching said the outcome is significant because it recognises that collective proceedings are a necessary part of the legal landscape, that consumers do need protection, and that the Competition Appeal Tribunal is there to provide that protection. He observed that, had the Court of Appeal reached the opposite view, it would have been difficult to see how a funder could actually provide funding to a collective group of claimants. Sony and others had disputed whether litigation funding agreements, amended in response to a 2023 ruling by the top court, known as PACCAR, could be enforced....
The Skilled Worker route The Skilled Worker route allows UK employers holding a valid sponsor licence to hire, or continue to employ, skilled individuals who are neither British nor Irish nationals. It is the principal route for entry to, and residence in, the UK for employment. The Practice Note: Sponsoring a Skilled Worker reviews the eligibility requirements connected to a sponsor issuing a Certificate of Sponsorship (CoS), including the necessary skill level and salary. Once a CoS has been issued, and provided the applicant meets all other criteria, they can apply for entry clearance or permission to stay...
The White Paper, ‘Restoring control over the immigration system’, released on 12 May 2025, sets out a broad suite of major reforms spanning several areas of immigration policy. Many measures align with the Labour government’s commitment to lower net migration, including through a rework of skills policy. This Practice Note distils the principal proposals for business immigration practitioners, offers commentary on potential impacts, monitors implementation as it unfolds, and directs readers to relevant resources. Resources Immigration White Paper heralds significant changes to UK immigration system — LNB News, 12/05/2025, 44 Immigration White Paper—some further indications on timing, and who settlement reforms could affect — LNB News, 13/05/2025, 8 What can sponsors and Skilled Workers do to address the White Paper proposals — Ben Maitland, Senior Associate, Vanessa Ganguin Immigration Law Immigration reform plan creates new headaches for employers — Law360 MAC review on IT and Engineering cautions on skills approach — LNB News, 29/05/2025, 6 MAC publishes family visa financial requirements...
Taxation regime What factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)? Türkiye’s tax landscape is intricate, operating through numerous laws, regulations, communiqués and subsequent amendments. The key legislative instruments include: Tax Procedure Law No. 213 (10 January 1961) Corporate Tax Law No. 5520 (21 June 2006) Value Added Tax Law No. 3065 (2 November 1984) Stamp Tax Law No. 488 (11 July 1964) Income Tax Law No. 193 (6 January 1961) Broadly, the Turkish Tax System is considered under three headings: (i) income taxes, such as individual income tax and corporate income tax; (ii) taxes on expenditure, including Value Added Tax (VAT), the Banking and Insurance Transactions Tax and Stamp Tax; and (iii) taxes on wealth, for example Property Tax and Inheritance and Gift Tax. For natural persons, residency, ownership of property and citizenship are key in determining which taxes apply in Türkiye. An individual’s tax burden is mainly linked to their earnings,...
Dear [ Applicant ], Skilled Worker entry clearance visa We are instructed [ by [ Sponsor ] ] to support you [ and your dependants ] with an application for UK entry clearance (a visa) under the Skilled Worker route. This route permits non‑British or Irish citizens who have a job offer from a UK employer holding a valid sponsor licence to work in the UK. Eligibility I understand you have been offered a post by [ Sponsor ] as a [ role ], with annual pay of £[ salary ] and a working week of [ number of weekly hours ] hours. Your sponsor confirms the role is within Standard Occupational Classification (SOC) 2020 code [ SOC 2020 code ], listed in Table [ Table number ] of Appendix Skilled Occupations of the Immigration Rules. For you, the applicable general salary threshold is [ general threshold amount ] and the going rate is [ going rate amount ]...
[ To be produced on the official letterheaded paper of the overseas business ] [ Address to either: Chief Immigration Officer [ insert port of entry ] (non-visa nationals) or Entry Clearance Officer [ insert entry clearance post ] (visa nationals) ] [ Add date ] Dear [ insert organisation’s name ] [ Provide the visitor’s full name, date of birth, and nationality exactly as stated in the passport ] Request for entry to the UK for a business visit This correspondence is submitted to back the request of the person named above for permission to enter the UK as a visitor within the standard visitor category for a duration of [ insert number of days/weeks/months ]...
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...
For the purposes of this Q&A, we have not taken into account the EU–UK Trade and Cooperation Agreement (TCA), as it is not directly enforceable; it is for the UK to give effect to its terms (insofar as not already addressed by the European Union (Future Relationship) Act 2020). For further detail, see News Analysis: Implementing the TCA—business immigration implications. As the EU citizen employees fall outside the EU Settlement Scheme and are not eligible for a frontier worker permit, the main immigration options to review are: Intra-Company Skilled Worker Visitor T5 International Agreement Worker Each category is discussed in more detail below. Intra-Company routes The Intra-Company routes allow organisations with connected overseas entities to transfer certain staff to their UK offices. From 1 January 2021, these routes cover EEA and Swiss citizens as well as non-EEA citizens. Both routes require a minimum period of prior employment with the overseas linked entity. As the EEA citizens are engaged...
Immigration Rules, Appendix ECAA: Extension Of Stay Pursuant to the current Immigration Rules (Immigration Rules, Appendix ECAA: Extension Of Stay) and the applicable guidance (Turkish ECAA guidance: Appendix ECAA extension of stay), holders of the Turkish Worker visa who have been lawfully employed in the UK for at least four years may, from that point, take up any role with any employer. This Appendix took effect at 11pm GMT on 31 December 2020, to encompass those who previously enjoyed rights under Decision 1/80 of the Association Council connected to the ECAA Association Agreement (concluded on 12 September 1963 in Ankara, and later supplemented on 23 November 1970 by the Brussels Protocol). See: Turkey-EEC Association Agreement: Macdonald’s Immigration Law and Practice [6.193]. Immigration Rules Appendix ECAA: Extension Of Stay, paragraphs ECAA 3.1–ECAA 3.2 set out, amongst other matters, that: ECAA 3.1...
A Tier 2 (General) migrant (the applicant) must observe any conditions attached to their leave. Examples include no recourse to public funds and a requirement to work mainly for the Tier 2 (General) sponsor named on their Certificate of Sponsorship (CoS). Supplementary employment is allowed, but only in limited circumstances in practice. See Practice Notes: Applying under the Skilled Worker route and Conditions of permission to enter or stay in the UK. If the applicant will no longer work for the sponsor listed on their CoS, they will not continue to meet the requirements of a Tier 2 (General) visa. This is a frequent basis for mandatory curtailment under the Immigration Rules, Part 9, para 323A(i)(2). Curtailment is the process by which the Secretary of State for the Home Department shortens the existing leave of persons already in the UK. Leave is either curtailed with immediate effect or the remaining period of leave is shortened, usually to a period of 60 days. See Practice Notes: Changes of circumstances and...