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Pensions Essentials - April 2024
Employment Bulletin - April 2024 Topics covered in this bulletin: New Rates and Limits and changes to the right to request flexible working Lack of protection from detriment for participation in industrial action is incompatible with European Convention on Human Rights Proposed...
All change for tax-free lump sums The new tax year has arrived, bringing with it two new tax-free lump sum allowances in place of the lifetime allowance (LTA). This step-change in pensions taxation has been delivered by HMRC on an incredibly tight timetable, with significant late tweaks...
Pensions Essentials - March 2024
Employment Bulletin - March 2024 Dismissal and re-engagement: Code of Practice published No injunction to enforce post-termination restrictions in investment agreement Payment in settlement of discrimination claim was taxable as employment income April employment law changes and...
2024 HR Budget Briefing In what is anticipated to be the last major fiscal event before the UK’s general election, the Chancellor of the Exchequer today delivered the Government’s 2024 Budget to Parliament. A further reduction in employees’ National Insurance...
Pensions Essentials - February 2024
Pensions: what's coming?
2024 Investment Association guidance - executive remuneration briefing On 23 February, the Investment Association (IA) issued its long-awaited guidance on executive remuneration for UK-listed companies. This took the form of a relatively short letter to Remuneration Committee chairs, rather than the usual annual update to...
Employment Bulletin - February 2024 Settlement agreement covered future claims Dismissal unfair because employer did not consider selection pool Tribunal incorrectly assessed whether changes to incentive plan were unlawful age discrimination Non-financial misconduct in the financial...
Final regulations on funding and investment strategies – what next? DWP has published its response to consultation on the draft funding regulations that were issued for consultation in July 2022 along with the final version of the regulations. The regulations are now going through the parliamentary approval process and...
Pensions Essentials - January 2024
General Code of Practice: Next Steps for Trustees The Pensions Regulator’s long awaited General Code was laid before Parliament on 10 January 2024. The Regulator says, in the accompanying press release, that the Code is expected to come into force on 27 March 2024.
Employment Bulletin - January 2024 Topics covered in this bulletin: Employers: what to expect in 2024 Supreme Court confirms Deliveroo riders are not “in employment” Redundancy consultation must take place at a formative stage HMRC warning about filing ERS returns Horizon scanning
Abolition of lifetime allowance and introduction of new tax-free lump sum allowances The tight timetable for removing the lifetime allowance (LTA) on 6 April 2024 was confirmed at the Autumn Statement. The lengthy and complex legislation required to achieve this, and to introduce two new tax-free lump sum allowances, is included in the...