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Last updateTue, 24 Feb 2015 5pm

Irwin Mitchell LLP

Irwin Mitchell LLP

Finance Bill 2 contains changes to the taxation of non-doms and more. Alex Ruffel and Tom Barber give the lowdown

The UK government announced on 13 July 2017 that it will introduce a second Finance Bill (Finance Bill 2) in September 2017. Finance Bill 2 will revive changes to the taxation of certain non-domiciled UK residents (non-doms) and to the taxation of UK residential property in offshore structures.

Claire Howard outlines the ways to spot, address and ensure compensation for clients with visual problems after an accident

As any lawyer who acts for brain injured clients knows, the term traumatic brain injury (TBI) does not refer to a single injury. It is instead really an umbrella term, which covers a myriad of symptoms, conditions, complications, deficits and changes, many of which affect our clients all at once.

Rebecca Harling and Ciara Moore analyse the Supreme Court decision in Re B and the circumstances in which a child may change, or retain, their habitual residence

Issues regarding children within same-sex cohabiting families have seen a newly emerging genre of case law and an evolving legal definition of what it means to be a modern family. In Re B (A Child) [2016] the Supreme Court was concerned with the removal of a child, B, to Pakistan by her sole legal and biological parent, without the prior knowledge, or consent, of the child’s other (non-legal and non-biological) parent, following the breakdown of their same-sex relationship. This case provides welcome analysis and clarification of the modern international law concept of habitual residence, how this tallies with national law (namely when pre-existing habitual residence is lost and new habitual residence gained), and whether a child can ever be in legal limbo without a habitual residence. It also touches on the parens patriae jurisdiction. In Re B, the Supreme Court had to inter alia determine the point at which B had lost her habitual residence, in light of the principles previously determined by the Court of Justice of the European Union (CJEU) and the domestic courts.

Deborah Levy and Ciara Moore consider the disclosure requirements on an application to preserve assets, and the high bar for obtaining such an order

In Kanev-Lipinski v Aharon Lipinski [2016] the court was concerned with the correct approach to an application to continue a freezing and asset preservation order that had been obtained by the claimant on a without notice application.

As the national living wage comes into force, Omer Simjee investigates the issues facing employers

The national living wage, which came into force on 1 April, is a misnomer. It is a confusing label for what is in reality the introduction of a new rate of the national minimum wage (NMW) for individuals who are aged 25 or over. It bears no resemblance (other than the plagiarism of the name) to the actual living wage. This was established by the Living Wage Foundation approximately 15 years ago and is a voluntary hourly rate set independently and updated annually, based on the cost of a basic basket of goods to determine the actual cost of living. Rates for the living wage are currently £9.40 in London and £8.20 throughout the rest of the UK.

Chris Tutton discusses a recent ECJ decision on how much holiday pay a worker was entitled to after she increased her hours

The European Court of Justice (ECJ) in Greenfield v The Care Bureau Ltd [2015] has made it clear that part-time workers whose working patterns change should have their holiday entitlement adjusted to reflect their new working patterns. Employers are not obliged to recalculate any statutory leave that the worker has already accrued, but can deduct leave already taken from the new calculation.

Nicky Howarth and Hayley Trim look at whether an application for specific performance is appropriate on an interim agreement

Family lawyers will be familiar with the principle that agreements reached in relation to financial remedy claims are not enforceable as contracts. In Xydhias v Xydhias [1998] Thorpe LJ confirmed that the compromise of a financial remedy application does not give rise to a legally enforceable contract and neither party can sue for specific performance of it. Such an agreement will only become enforceable once it has been converted into an order of the court. The point that has been reiterated in more recent cases such as Sharland v Sharland [2014] is that although any agreement reached will weigh heavily with the court, that does not alter the court’s duty to consider all the circumstances of the case and its power to make a different order to achieve fairness. When the court embodies terms agreed between parties in a consent order, the legal effect of those terms is derived from the order itself rather than the parties’ agreement.

An ECJ ruling means that travelling to and from work may now count as working time, reports Glenn Hayes

The European Court of Justice (ECJ) in Federacion de Servicios Privados v Tyco Integrated Security [2015] has confirmed that travel to and from work does count as working time but only for mobile workers with no fixed or regular workplace. This means that employers of such workers will have to include travel to the first and from the last customer of the day in their calculations of working time, which may have knock-on effects on pay, breaks and maximum working hours.

Christopher Tutton welcomes a new decision enabling tribunals to exclude evidence from discrimination cases if it is of only marginal relevance

The Court of Appeal recently gave judgment in Brighton and Sussex University Hospital NHS Trust v Kalu [2015]. The decision provides much needed appellate-level authority on the power of an employment tribunal to exclude background evidence when hearing discrimination cases, even though that evidence is ostensibly relevant to the issues in the case.

In light of the controversy surrounding Jeremy Clarkson’s sacking, Glenn Hayes explains how to ensure a dismissal for misconduct is fair

It is difficult to write about Jeremy Clarkson’s removal from Top Gear in anything approaching neutral tones. He is a man who divides the nation: his fans see him as the irreverent, controversial host of the BBC’s most lucrative export – the Top Gear trade mark and programme. In equal measure, his detractors see him as the boorish man who takes delight in offending anyone who does not share his particular passion for cars.

Chris Tutton analyses the advocate general’s opinion in the Woolworths case

In 2013, an Employment Appeal Tribunal (EAT) decision greatly increased the likelihood that redundancies across a business would trigger complex collective redundancy consultation obligations and, in doing so, created much uncertainty. In USDAW v WW Realisation 1 Ltd (in liquidation) (otherwise known as the Woolworths case), the EAT decided that European law required businesses to aggregate all redundancies across their business over a 90-day period when assessing whether the threshold of 20 redundancies was met for collective consultation purposes.

Elizabeth Hicks and Tracey Dargan set out the key changes to private children law and the likely impact of the reforms

In November 2011 the Family Justice Review, chaired by David Norgove, published its final report on the state of family justice in England and Wales. The report painted a sorry picture of a tired and asthmatic system unable to serve the interests of the children most in need of the courts’ assistance. The recommendations of the report were clear; a quicker, more accessible and more streamlined system was needed. The fruit of those recommendations has now been put into place by virtue of a series of legislative and procedural reforms. The changes are extensive, and while it would be impossible to summarise them all in the space of this article, it is hoped that it can do justice to the headline changes.

Tom Flanagan considers the ramifications of PDAU’s battle to represent Boots’ pharmacists

The recent public spat between Boris Johnson and Bob Crow about potential changes to the law on industrial action led to both sides accusing the other of politicising industrial relations and making the subject overly legalistic.

Tom Flanagan highlights some of the dangers from the so-called shares for rights contracts

The introduction of controversial laws on 1 September 2013 that enabled workers to give up basic employee rights in exchange for shares in their company was, in my opinion, unnecessary and potentially damaging to the economy.

David Lister looks at a recent Schedule 1 decision and compares and contrasts A v A costs allowances with the new legal services orders

In the Schedule 1 case of PG v TW (No. 1) [2012] Theis J made an order in favour of the applicant for an A v A [2001] costs allowance order, payable by monthly instalments, to meet the applicant’s legal fees. The order was made partly to encourage the respondent to negotiate, and thus avoid the cost associated with a trial and is an example of how our path towards the new world in which we practice seems at times unclear. The decision in PG v TW (No. 1) predates the introduction of legal services orders under the new s22ZA inserted into the Matrimonial Causes Act 1973 (MCA 1973) by the Legal Aid, Sentencing and Punishment of Offenders Act 2012 (LASPOA 2012) as from 1 April 2013. This article will consider the similarities, and differences, between A v A orders and legal services orders.

Glenn Hayes analyses the government’s plans to change the cap on unfair dismissal compensation and reform workplace dispute resolution

The government is midway through its self-proclaimed employment law review – a process that aims to improve ‘every stage of the employment process’ and to ‘remove unnecessary business burdens and obstacles to growth’.

Tracey Dargan and Nathaniel Groarke summarise the courts’ approach to pre-acquired and inherited assets

A number of recent reported cases have been concerned with pre-acquired and inherited assets and shed light on the different ways such assets can be treated and the distinctions drawn between those assets taken into account by the court as part of the matrimonial ‘pot’ and those that may be ring-fenced as ‘non-matrimonial’. The majority are concerned with ‘big money’ cases, where there are likely to be assets over and above those required to meet the parties’ needs, although the principles have a general application.

Kate Clark reviews the Court of Appeal decision in Re K and adding conditions to contact orders

It is often necessary to be creative when it comes to arrangements for contact and parents may reach agreements between themselves to facilitate contact that a court simply could not, or would not, order. However, there are many occasions when there is no ‘easy’ answer, and there are increasing numbers of international families where negotiating the intricacies of contact arrangements does not only involve disputes about handover times and dates, but also questions as to in which country the contact is to take place, who is going to pay for it, and how the child is to travel to see the other parent abroad.

Chris Walton explains why a review of online assets is an essential part of the will-making process

Just ten years ago, the way in which we used the internet was very different. We may have used it for research, or sent a couple of emails a day, but only a few of us would post videos, play games, blog or shop online. Over the past decade, the numbers of people using the internet in these new, complex ways has increased at a phenomenal rate.