Insights
A silver bullet for inheritance tax: making the most of the 'normal expenditure out of income' exemption
24 Jul 2025How one often-missed rule could offer immediate inheritance tax relief – with flexibility built in
How long can partners claim reimbursement for maternity leave? Is it six or 12 months?
24 Jul 2025Some ICBs currently interpret maternity leave reimbursement as being capped at 26 weeks. However, the Statement of Financial Entitlements (SFE) does not impose such a limit. Learn why full 12-month reimbursement is contractually justified, and how practices can challenge incorrect ICB interpretations.
Why the s199 failure to prevent fraud offence is broader than many organisations might first realise...
24 Jul 2025We've been having many conversations with clients and our wider network of contacts regarding the preparedness of large organisations for section 199 of the Economic Crime and Corporate Transparency Act 2023 (which introduces a new corporate offence from 1 September 2025 of failing to prevent fraud and requires organisations to have carefully considered their fraud risk and implemented any appropriate measures if they are to avoid being guilty in the event of a fraud incident). Please see here for further detail about the offence.
Employee Wellbeing - declining steadily since 2020
24 Jul 2025I always find reports and studies published by the Great Place to Work an interesting insight into workplace culture and practices. Their recent report on Fostering Wellbeing at Work in the UK, which were the results of a study by Great Place to Work and John Hopkins University surprised me. Their study showed that Employee wellbeing peaked in 2020, but has declined steadily since.
Agency worker status upheld for Ryanair contractor
23 Jul 2025The Court of Appeal has clarified when a worker supplied through an agency will be treated as employed by the agency, and confirmed that fixed-term arrangements can still count as temporary for the purposes of agency worker protections.
Error in tribunal’s ‘last straw’ analysis leads to successful appeal in constructive dismissal case
23 Jul 2025The EAT has confirmed that a final act by an employer need not be serious or blameworthy in itself to revive earlier conduct, provided it contributes to a repudiatory breach of trust and confidence when taken cumulatively.
