News & publications

• FSA Remuneration Code: We take a first look at the revised Code published on 17 December 2010, which confirms the FSA's stance on bonus issues in the financial services sector - a topic of vital importance if the Code now applies to your business (as of 1 January 2011).
• Bonus update: With bonus season fast approaching, we examine a timely recent case highlighting the limits of employer discretion and the importance of clear wording.
• Weather report: What rights and obligations do employers and employees have when bad weather interferes with work?
• TUPE harmonisation: Another recent case has provided somehope for employers looking to harmonise the terms of staff transferring under TUPE - we analyse the situation.
• The Finance Bill and EBTs: In the pensions and benefits arena, the Finance Bill published on 9 December 2010 promises accelerated income tax charges on EBT and EFRBS arrangements that could potentially come into force from April - we summarise the key changes, some of which have immediate effect.
• Security for PAYE: We also examine the Government's latest draft regulations on HMRC's power to require security from employers who fail to settle PAYE.
• New pensions proposals: Finally, we take a look at the Government's latest proposals to reduce the cost of pensions tax relief and to allow pensions to increase in line with CPI, as well as two recent pensions cases and their practical consequences.

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