As conveyancers will no doubt be aware, in the Budget of 6 March 2024, Multiple Dwellings Relief (MDR) will be abolished with effect from 1 June 2024. MDR is a bulk purchase relief from Stamp Duty Land Tax which applies to the purchase of two or more dwellings in England and Northern Ireland. MDR will …
Issue: April 2024
TUPE – discrimination claim
April 2024 | EmploymentThe EAT has heard an interesting case in which it held that liability for discrimination claims does not transfer when the party alleged to have carried out the discrimination transfers to another employer under TUPE. The case summary is as follows: ‘The Employment Tribunal upheld the claimant’s (C’s) claims for unfair constructive dismissal under the …
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Termination payments – HMRC change
April 2024 | TaxOf interest to employment lawyers is HMRC’s change of tack in relation to giving advice on termination payments. Their recent update states: ‘Termination payments – the correct route to obtain clearance where there may be uncertainty of the correct tax treatment HMRC is aligning its approach to providing advance assurance on certain termination payment enquiries. …
SRA – AML sectoral risk assessment
April 2024 | Conduct, practice and risk managementThe SRA has updated its AML and terrorist financing sectoral risk assessment. The UK government periodically undertakes a national risk assessment pulling together risk-based information from all sectors in scope of the AML requirements, law enforcement and other sources. The SRA reminds firms that all firms that are within scope of the Regulations must comply …
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Redundancy and maternity – increased protection
April 2024 | EmploymentEmployers must get to grips with new rules that came into force on 6 April 2024. Under the existing rules, employers who are on maternity, adoption or shared parental leave and are selected for redundancy are entitled to be offered a suitable alternative vacancy, if available. This gives them priority protection against dismissal. Important changes …
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Practice – deprivation of liberty
April 2024 | Wills, probate and administrationThe Law Society has published a raft of updated guidance and reference guides on deprivation of liberty, which lawyers and other professionals in health and social care will find invaluable. The key guide is Understanding when someone is deprived of their liberty – it reflects developments since original LS guidance was published in 2015. Those …
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