Wills & Trusts Law Reports | Summer 2018 #172On an application for judicial review, the claimant challenged the decisions of HMRC to issue him with a follower notice and an accelerated payment notice in relation to gains arising to the Trustees of a settlement (‘the Trust’) from the disposal of assets. The claimant was the settlor and, along with his family, a beneficiary of the Trust. The notices were issued under Part 4 of the Finance Act 2014.
A follower notice can be given where the principles laid down or reasoning given in a final judicial ruling would, if applied to the taxpayer’s chosen arrangements, deny h...
Paula Rome and Antonia Blackwell look at whether a string of cases signals a growing willingness by the courts to uphold trade unions‘ powers ‘The court held that the rules do not require a trade union to identify specific dates on which industrial action will happen but just the period within which it is expected …
Continue reading "Industrial relations: Good times for unions as recent decisions protect their rights"
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A cluster of recent cases and developments is likely to mean rising costs for employers faced with a tribunal claim, warn Phil Allen and Louise Singh ‘Employers are starting to see a renewed flow of the types of claim that had largely fallen away under the fee regime.’ After a few years in the wilderness, …
Continue reading "Litigation: Five reasons why your employment tribunal spend might increase next year"
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Clare Gregory rounds up recent case law and developments affecting employers and their advisers ‘After receiving more than 11,000 calls in 2016 about stress at work, Acas has published new guidance which aims to help managers support staff who are suffering from stress.’ Tribunal fee refunds – pilot scheme launched Four years after the introduction …
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Ben Daniel and Louise Singh consider the fallout from the decision to scrap fees for bringing an employment tribunal claim ‘The Supreme Court did not say it will always be unlawful to charge a fee to pursue a claim and it envisaged that a new system could be implemented in future.’ On 26 July 2017, …
Continue reading "Employment Tribunal Fees: Supreme Court ruling Q&A – what happens now?"
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