Compromise agreements

For many years it has been the practice of the Inland Revenue, now HMRC, to publish “extra-statutory concessions”. These effectively correct errors in and omissions from legislation which would result in tax being collected where it would be inappropriate. The practice has always been of questionable legitimacy. For HMRC to have discretion, even via published…

Termination of employment status, or termination of employment contract, or both? A conundrum.

Strange as it might sound, it is possible for one’s status as an employee to end in circumstances that do not terminate one’s contract of employment. This was the thorny issue in Société Générale London Branch v Geys, decided by the Court of Appeal on 30 March 2011. In that case, it was crucial to…

Bribery Act

The Bribery Act 2010 was passed just over a year ago, on 8 April 2010 as one of the final pieces of legislation enacted by the last Labour government. The incoming coalition government originally intended to bring the Act into force on 1 October 2010 but postponed this until April 2011 – and then again…