What do you need to know about the living wage?

Mimicking the late Steve Jobs’ “…and there’s one last thing” announcements at Apple Worldwide Developers’ Conferences, Chancellor George Osborne delayed the announcement the implementation of a compulsory national living wage (NLW) until near the end of his Summer Budget speech. Perhaps the easiest way of understanding the new arrangements is that, in effect, they boil…

Government launches consultation on simplification of tax treatment of termination payments

One of the most contentious areas in the field of employment law concerns the tax treatment of settlement payments on the termination of employment. In the 20 years plus that I have been dealing with employment law matters the law in this area has never been entirely settled and there has been a long series…