COMPROMISE AGREEMENTS AND TAX CONSIDERATIONS POINT GUIDE
|
|
- Walter Harrison
- 8 years ago
- Views:
Transcription
1 12 COMPROMISE AGREEMENTS AND TAX CONSIDERATIONS POINT GUIDE
2 Note: How various payments made within the body of a Compromise Agreement are treated for tax purposes will vary depending on the basis on which they are paid. Please consider carefully the following headings of payment and the tax advice under each head. 1. SALARY AND OTHER BENEFITS TO THE DATE OF TERMINATION. All payments made for the period up to the point that the contract of employment ends are subject to deductions of tax and national insurance in the normal way. 2. PAYMENTS IN LIEU OF NOTICE (PILON PAYMENTS). Whether PILON payments are taxable will depend on whether such payments are in fact permitted in the contract of employment. This information may also be dealt with in an employee handbook so it is a good idea to check in here also. If the contract or handbook permits such a payment, then tax will be payable like other contractual payments. If they are not permitted in a contract or handbook, they can be paid gross and will count towards the 30,000 exemption. If it is the custom and practice of an employer to make such a PILON payment even if it is not part of the contract, HM Revenue & Customs may consider that tax should be deducted. The question is whether payments are made automatically or considered on each occasion.
3 3. PAYMENT IN LIEU OF HOLIDAY ENTITLEMENTS. 4. COMPENSATORY AND EX-GRATIA PAYMENTS (NON-CONTRACTUAL) PAYMENTS. Very often an employee will have holiday owing to them when the employment ends. This is a common occurrence. Any payments made in lieu of holiday entitlement will be taxable. Compensatory, ex gratia (non-contractual) payments made for loss of office or employment are exempt from tax on the first 30, PAYMENTS FOR RESTRICTIVE COVENANTS AND CONFIDENTIALITY OBLIGATIONS. On occasion an employer may wish to attempt to restrict an employee from acting in competition with them upon leaving or from approaching specific customers or employees once they have left the company. If the employment contract contains enforceable restrictive covenants, the employer will be able to rely on these if it has not breached the contract when terminating the employment. However, sometimes the contract does not contain such provisions, or the contract may contain restrictions that are too wide to be enforceable in law. If this is the case, the employer can seek new restrictions by including these additional clauses in the body of the compromise agreement. However, it should be noted that in order to make these restrictions contractually binding in law there must be a consideration paid; usually this consideration amounts to a small sum of This payment will be fully taxable and furthermore it will be liable to national insurance contributions. Some Compromise Agreements may also include a consideration associated with a confidentiality clause. These are also subject to deductions.
4 6. PAYMENTS FOR INJURY TO FEELINGS. Payments made to compensate for injury to feelings arising from unlawful discrimination that occurred before the termination will not be taxable. Where the injury to feelings was caused by the termination the payment will be taxable. 7. PAYMENT ON ACCOUNT OF A DISABILITY OR INJURY. A payment can be made free of tax where it is on account of; a disability; or an injury; or a death. The payment must relate to the fact of the injury or disability and not any consequential effect on earnings. 8. REDUNDANCY PAYMENTS. Both statutory and contractual redundancy payments fall within the 30,000 exemption. These payments can therefore be made tax free up to the first 30,000.
5 9. CONTRIBUTIONS TO REGISTERED PENSION SCHEME. Payments made direct into a pension scheme are treated separately and are not subject to tax. There are annual and lifetime allowances for contributions to registered pension schemes and contributions in excess of these allowances do incur tax charges. 10. OUTPLACEMENT COSTS. Contributions to the cost of outplacement counselling or similar training are not taxable and are usually paid directly by the employer and therefore do not count towards the 30,000 exemption. 11. LEGAL ADVICE COSTS. The employer will normally pay the employee s full legal costs in relation to receiving advice from a solicitor concerning the terms and effect of the Compromise Agreement. This does not count towards the 30,000 exemption. However the advice must be given solely in connection with termination of employment. The fee should be paid directly to the employee s solicitor and there should also be specific clause within the agreement to this effect. It is necessary by law for the employee to receive proper legal advice prior to signing a compromise agreement. If the employee does not receive such advice the contract is not valid. This is one reason why employers will normally foot the bill. It is in their interests to ensure that the agreement is properly executed and enforceable at law. 12. AMOUNTS EXCEEDING THE 30,000 EXEMPTION. If the Compromise Agreement includes compensation that exceeds the 30,000 exemption, prior to 6 April 2011 tax was deducted at basic rate on the additional amount. If the employee was liable for higher rates of tax they were responsible for accounting to HM Revenue & Customs for this. The employer now has to deduct tax at the OT tax code rate which may mean making deductions at different rates from 20% to 50% depending on the size of the excess. The OT Code does not include any personal allowances and divides the different tax bands into twelfths. PLEASE NOTE: Verto Group Legal can put our clients in touch with specialist tax advisers should they request such advice prior to signing any agreement. If you have a Compromise Agreement and would like Verto Group Legal to assist you with advice then please contact: Mr Mark Taggart LL.B (Head of Employment Department) on:
6 Verto Group Legal 20 Hanover Square Mayfair London W1S 1JY Tel: Fax:
Your Quick Guide to Settlement Agreements
EMPLOYMENT EMPLOYMENTSERVICES SERVICES Your Quick Guide to Settlement Agreements Stuart Snelson Partner & Head of Employment ssnelson@geoffreyleaver.com 01908 689318 Paula Stuart Partner pstuart@geoffreyleaver.com
More informationYour settlement agreement - the key issues
www.settlement-agreement.org Your rights Settlement agreements are agreements governed by employment law statutes applicable in the UK. The legal system is designed to protect you from signing away valuable
More informationA Guide to Settlement Agreements
A Guide to Settlement Agreements Please contact us to discuss your Settlement Agreement in more detail. Whether you are an Employer or an Employee we shall be delighted to help with your Settlement Agreement.
More informationCOMPENSATION UPON TERMINATION OF APPOINTMENTS OF DIRECTORS AND SENIOR EXECUTIVES
COMPENSATION UPON TERMINATION OF APPOINTMENTS OF DIRECTORS AND SENIOR EXECUTIVES DIRECTORS ADVISORY SERVICE FACTSHEET These Guidance Notes provide an outline of the relevant provisions, but they are not
More informationSettlement agreements: A JD Law guide
Settlement agreements: A JD Law guide Employment relationships do not always work out. Disputes between employees and employers arise for a variety of reasons. Often these disputes are dealt with between
More informationSimplification of the Tax and National Insurance Treatment of Termination Payments
Simplification of the Tax and National Insurance Treatment of Termination Payments Consultation document Publication date: 24 July 2015 Closing date for comments: 16 October 2015 Subject of this consultation:
More informationSettlement Agreements
We re Leigh Day and we believe everyone has the right to justice and for their voice to be heard Settlement Agreements Practical tips and points to consider when negotiating terms Top claimant firm Leigh
More informationwww.landaulaw.co.uk 020 7100 5256
Philip Landau Employment lawyer at Landau Law Solicitors Tax and tax indemnity The general guideline is that first 30k of the severance payment can be free from deductions of tax and NI where the settlement
More informationMoving forward together. A guide to settlement agreements
Moving forward together A guide to settlement agreements There may be occasions during an employment relationship when everything does not go according to plan and, in some instances, it may be necessary
More informationCOMPROMISE AGREEMENT
Without Prejudice and Subject to Contract COMPROMISE AGREEMENT THIS AGREEMENT is dated xxxx AND IS MADE BETWEEN: SOAS, University of London whose premises are at Thornhaugh Street, Russell Square, London
More informationWhat is Redundancy? What is the Statutory Redundancy Payment?
What is Redundancy? Redundancy is where an employee s position ceases to exist and the employee is not replaced. An employee aged 16 years or over with 2 years (104 weeks ) continuous service with an employer
More information[05.05.19] Payments on Termination of an Office or Employment or a Change in its Functions
[05.05.19] Payments on Termination of an Office or Employment or a Change in its Functions Contents Sections 123 and 201, and Schedule 3 of the Taxes Consolidation Act, 1997 Updated April 2014 1. Introduction...3
More informationSimplification of the Tax and National Insurance Treatment of Termination Payments Response by the Chartered Institute of Taxation
Simplification of the Tax and National Insurance Treatment of Termination Payments Response by the Chartered Institute of Taxation 1 Introduction 1.1 The Chartered Institute of Taxation (CIOT) sets out
More informationRELEVANT TO ACCA QUALIFICATION PAPER F6 (IRL) Studying Paper F6? Performance objectives 19 and 20 are relevant to this exam
RELEVANT TO ACCA QUALIFICATION PAPER F6 (IRL) Studying Paper F6? Performance objectives 19 and 20 are relevant to this exam Taxation of termination payments From 2011, termination payments will be examinable
More informationSchedule 11. The Transfer of Undertakings (Protection of Employment) Regulations 2006
Schedule 11 The Transfer of Undertakings (Protection of Employment) Regulations 2006 1 Definitions 1.1 In this Schedule 11 the following definitions apply: Contractor Personnel means any employee, worker,
More informationA summary of the law on: Unfair Dismissal and Redundancy
A summary of the law on: Unfair Dismissal and Redundancy Employees are protected under the Employment Rights (Northern Ireland) Order 1996 from being unfairly dismissed or chosen unfairly for redundancy.
More informationTERMINATION PAYMENTS AND INTERNATIONALLY MOBILE EMPLOYEES
Article A similar version of this article first appeared in tax Journal, 18 November 2013 TERMINATION PAYMENTS AND INTERNATIONALLY By James Hill Speed Read: The taxation of termination payments paid to
More informationFamily Select Legal Protection
Family Select Legal Protection It may be an employment matter, a dispute over goods that you purchase or sell, or you and your family may find yourself involved in legal areas which are governed by a minefield
More informationAND REDUNDANCY. Summary of the law on
Summary of the law on UNFAIR DISMISSAL AND REDUNDANCY Workers are protected under the Employment Rights Act 1996 from being sacked or chosen unfairly for redundancy. This booklet provides a basic outline
More informationEmployment Law Glossary of key terms and abbreviations
Employment Law Glossary of key terms and abbreviations ACAS ACAS stands for the Advisory, Conciliation and Arbitration Service a UK government funded independent body offering conciliation services to
More informationArticle Redundancy Payments and Reliefs Available to The Individual Taxpayer.
Article Redundancy Payments and Reliefs Available to The Individual Taxpayer. By: Nuala Aughey, MIICM, FCPA. Examiner: Formation 2 Taxation. Redundancy and Termination Payments We entered 2009 with several
More informationApplicable to staff not at risk of redundancy under the University s Proposal for Change
FACT SHEET ON DISCRETIONARY TRANSFER SCHEME Applicable to staff not at risk of redundancy under the University s Proposal for Change In consultation with the recognised trades unions, the University has
More informationATT Examination- Paper 1 Part II- Personal Taxation. N/S S D Termination
ATT Examination- Paper 1 Part II- Personal Taxation Question 1 Income Tax Computation 2012-13 N/S S D Termination Gross salary 64,167 (70,000 x 11/12) Staff suggestion Exempt scheme Car Park Exempt Med.
More information09/07/2014. Enterprise and Regulatory Reform Act 2 25 th June 2013. Enterprise and Regulatory Reform Act 7 29 th July 2013
Settlement agreements and unfair dismissal Liz Stephenson Enterprise and Regulatory Reform Act 2 25 th June 2013 Section 13 provides that the qualifying period to claim unfair dismissal does not apply
More informationJohn Evason, Monica Kurnatowska and Daniel Ellis Partners, Collective Rights Group
Employment Focus on Redundancy London August 2008 Contents What is Redundancy?.........................2 Individual Consultation........................3 Collective Consultation........................4
More informationEmployment Law Made Easy by Melanie Slocombe, Consultant Solicitor at Henmans LLP
This is an excerpt from Lawpack s book Employment Law Made Easy. To find out more about the employment law regulations and how they should be applied in the workplace, click here. Employment Law Made Easy
More informationTERMS OF BUSINESS FOR THE INTRODUCTION OF PERMANENT OR CONTRACT STAFF TO BE DIRECTLY EMPLOYED BY THE CLIENT
TERMS OF BUSINESS FOR THE INTRODUCTION OF PERMANENT OR CONTRACT STAFF TO BE DIRECTLY EMPLOYED BY THE CLIENT 1 DEFINITIONS 1.1 In these Terms of Business the following definitions apply: Applicant Client
More informationSenior Executive Employment Contract
Senior Executive Employment Contract [Company Name] [Employee Name] Drafted by Solicitors Contents Clause 1. Interpretation... 1 2. Term of appointment... 2 3. Employee warranties... 2 4. Duties... 3 5.
More informationEmployment Law Update
Employment Law Update Autumn 2008 Issue Contents Current Rates National Minimum Wage Maternity and Paternity Pay Compensation Limits Recent Developments National Minimum Wage and Tips Changes to Sex Discrimination
More informationHR Focus August 2009. www.weightmans.com. Welcome to this month s edition of HR Focus. Payments in lieu of notice the tax position
HR Focus August 2009 Welcome to this month s edition of HR Focus Reports this month have indicated that the number of people out of work in the UK has risen to its highest level since 1995, taking the
More informationLump Sum Payments (Redundancy or Retirement)
IT 21 Lump Sum Payments (Redundancy or Retirement) Ver. 14.07 RPC005008_EN_WB_L_1 Introduction In general, all payments made by employers to employees and directors are regarded as Pay for tax purposes
More informationSouth Australia LAW REFORM (CONTRIBUTORY NEGLIGENCE AND APPORTIONMENT OF LIABILITY) ACT 2001
South Australia LAW REFORM (CONTRIBUTORY NEGLIGENCE AND APPORTIONMENT OF LIABILITY) ACT 2001 An Act to reform the law relating to contributory negligence and the apportionment of liability; to amend the
More informationINSOLVENCY BENEFIT GUIDANCE FOR DULY APPOINTED INSOLVENCY PRACTITIONERS
INSOLVENCY BENEFIT GUIDANCE FOR DULY APPOINTED INSOLVENCY PRACTITIONERS Background An amendment to the Social Security (Jersey) Law, 1974 1 (the Law ), came into force on 1 December 2012 that created a
More informationEMPLOYMENT LAW BRIEFING ADVICE FOR CLUBS
EMPLOYMENT LAW BRIEFING ADVICE FOR CLUBS I VOLUNTEER, CONSULTANT OR EMPLOYEE? II PAYMENT: NATIONAL MINIMUM WAGE AND HONORARIA III CONTRACTS OF EMPLOYMENT IV FIXED TERM CONTRACTS V THE ACAS CODE OF PRACTICE
More informationPensions - Tax Reliefs
Pensions - Tax Reliefs Types of pension schemes There are two broad types of pension schemes from which an individual may eventually be in receipt of a pension: Occupational schemes Personal Pension schemes.
More informationFor adviser use only. Your Guide to Relevant Life Policies
For adviser use only Your Guide to Relevant Life Policies Your guide to relevant life policies Welcome to the Scottish Provident guide to relevant life policies. In this guide you will find all the information
More informationEMPLOYMENT COURT AWARDS FOR LOST WAGES OR OTHER REMUNERATION - EMPLOYERS LIABILITY TO MAKE TAX DEDUCTIONS
EMPLOYMENT COURT AWARDS FOR LOST WAGES OR OTHER REMUNERATION - EMPLOYERS LIABILITY TO MAKE TAX DEDUCTIONS PUBLIC RULING BR Pub 01/06 Note (not part of ruling): This ruling replaces Public Rulings BR Pub
More informationEmployment Law Guide
Employment Law Guide Settlement Agreements (Formally known as Compromise Agreements) See the separate guide. Unfair Dismissal Length of employment Employees can only bring a claim for ordinary unfair dismissal
More informationThe Little Book of UK Employment Law for US Employers. Handling dismissals in the UK
The Little Book of UK Employment Law for US Employers Handling dismissals in the UK Two countries separated by a common language. (George Bernard Shaw) Welcome 2 Employment contracts: anti at will! 4 But
More informationBusiness Telephone Banking
1 Business Telephone Banking Terms and Conditions Effective from 1 January 2014 Contents Section 1 2 Definitions 2 Section 2 3 Registration 3 Your instructions 3 Our liability 4 Events beyond our control
More informationTOP 10 MYTHS OF EMPLOYMENT LAW
w TOP 10 MYTHS OF EMPLOYMENT LAW As an Employment Lawyer I often come across employers who are ill informed about employment law. They frequently believe in a number of myths about the law which are either
More informationKey Features. Pension Annuity. This brochure outlines the key features of the Just Retirement Pension Annuity. Contents
Pension Annuity Key Features This brochure outlines the key features of the Just Retirement Pension Annuity. The Financial Conduct Authority is a financial services regulator. It requires us, Just Retirement,
More informationA guide to Salaries Tax (2) which income is assessable and which deductions are allowable
A guide to Salaries Tax (2) which income is assessable and which deductions are allowable Foreword This guide helps you understand what income is assessable and what deductions are allowable under Salaries
More informationKey Features. Pension Annuity. This brochure outlines the key features of the Just Retirement Pension Annuity. Contents
Pension Annuity Key Features This brochure outlines the key features of the Just Retirement Pension Annuity. The Financial Conduct Authority is a financial services regulator. It requires us, Just Retirement,
More informationApplying Section 409A to Severance Benefits
Applying Section 409A to Severance Benefits This Note explains the application of Internal Revenue Code section 409A relating to nonqualified deferred compensation plans to various types of severance benefits.
More informationVarying a contract of employment
Varying a contract of employment We inform, advise, train and work with you Every year Acas helps employers and employees from thousands of workplaces. That means we keep right up-to-date with today s
More informationRedundancy A guide to the right choices
1 July 2007 Redundancy A guide to the right choices Inside this guide Introduction What benefits will you receive? How are these benefits taxed? What to consider when receiving an employment termination
More informationSteen & Co Employment Solicitors
Steen & Co Employment Solicitors COMPROMISE AGREEMENTS This is a note about some of the issues involved in Compromise Agreements. It is not a substitute for individual advice that, of course, we will give
More informationBROOKFIELD GLOBAL INTEGRATED SOLUTIONS STANDARD PURCHASE ORDER TERMS FOR SUPPLIES
BROOKFIELD GLOBAL INTEGRATED SOLUTIONS STANDARD PURCHASE ORDER TERMS FOR SUPPLIES Entire Agreement: These standard terms and any Purchase Order will together comprise the complete contract between Brookfield
More informationRelevant Life. Is your life cover appropriate? Corporate & Employer Solutions
Relevant Life Is your life cover appropriate? Corporate & Employer Solutions As a company director, taking out a Relevant Life policy could be a tax efficient way of providing valuable life cover for you
More informationLump sum death benefits
Lump sum death benefits This leaflet covers the position on death before age 75 and explains > the effect of legislation on the payment of lump sum death benefits, > possible tax liability for anyone receiving
More informationBriefing Note: Employment Status
An Introduction to the Briefing Note This Briefing Note explains the significance of the distinction between an employee, a worker and a self-employed contractor. It also sets out the factors that will
More informationEXPOSURE DRAFT - FOR COMMENT AND DISCUSSION ONLY. Deadline for comment: 17 Sep 2015. Please quote reference: PUB00215-3.
Deadline for comment: 17 Sep 2015. Please quote reference: PUB00215-3. QUESTION WE VE BEEN ASKED QB 15/X3 INCOME TAX INSURANCE PERSONAL SICKNESS AND ACCIDENT INSURANCE TAKEN OUT BY EMPLOYEE WITH EMPLOYER
More informationStandard terms of business
31a Charnham Street, Hungerford, Berkshire, RG17 0EJ Tel: 01488 682546 Fax: 01488 684473 Email: bradingcryer@bradingcryer.co.uk Web: www.bradingcryer.co.uk Standard terms of business The following standard
More information[EMPLOYERS NAME AND ADDRESS]
THIS CONTRACT HAS BEEN PROVIDED BY WITHY KING SOLICITORS FOR MEMBERS OF ANA THIS IS FOR GUIDANCE ONLY. IS YOUR RESPONSIBILITY TO ENSURE ITS LEGAL CONTENT. Contracts Drawing up a contract at the beginning
More informationDecember 18, 2012. Ella Ferris, RN, MBA St. Michael s Hospital 30 Bond Street Toronto, Ontario. Dear Ella,
December 18, 2012, RN, MBA St. Michael s Hospital 30 Bond Street Toronto, Ontario Dear Ella, I am pleased to offer you the position of Executive Vice President, Programs, Chief Nursing Executive and Chief
More informationLIFE COVER - PROTECTION FOR YOUR FAMILY
LIFE COVER - PROTECTION FOR YOUR FAMILY The LGPS provides valuable life cover and financial protection for your family. Where pension terms are used, they appear in bold italic type. These terms are defined
More informationSummary of the law on UNFAIR DISMISSAL AND REDUNDANCY
Summary of the law on UNFAIR DISMISSAL AND REDUNDANCY Workers are protected under the Employment Rights Act 1996 from being sacked or chosen unfairly for redundancy. All employees can bring a claim of
More informationRELEVANT TECHNICAL LIFE GUIDE PLAN TO THE RELEVANT LIFE PLAN RELEVANT LIFE PLAN TECHNICAL GUIDE.
RELEVANT TECHNICAL LIFE GUIDE PLAN TO THE RELEVANT LIFE PLAN 1 RELEVANT LIFE PLAN TECHNICAL GUIDE. 2 TECHNICAL GUIDE TO THE RELEVANT LIFE PLAN ABOUT THIS GUIDE This guide has been designed for financial
More informationPhoenix Resourcing Services (Holdings) Ltd (PRS) and all PRS Group Companies TERMS AND CONDITIONS FOR PERMANENT RECRUITMENT
Phoenix Resourcing Services (Holdings) Ltd (PRS) and all PRS Group Companies TERMS AND CONDITIONS FOR PERMANENT RECRUITMENT 1 APPLICATION OF THESE TERMS 1.1 All and any business relating to permanent recruitment
More informationA new shape of lawyer. Guide to redundancy law
A new shape of lawyer Guide to redundancy law The prospect of having to deal with redundancy situations can be daunting for both employers and employees. The law provides employees with a number of rights
More informationHow To Settle A Dispute With A Worker
8 May 2014 South London CIPD Employment Law Update Settling Employment Claims The Options Contractual claims No required format Statutory claims Agreed through Acas Settlement agreement in required format
More informationPRINCIPAL EMPLOYMENT LAWYER
Hammersmith & Fulham borough of opportunity PRINCIPAL EMPLOYMENT LAWYER Legal Services Application Pack Information for applicants Politically Restricted Posts Job Description Selection Criteria POLITICALLY
More informationST IVES PLC ST IVES LONG TERM INCENTIVE PLAN 2010. Approved by shareholders of the Company on. Adopted by the board of the Company on
DISPLAY VERSION ST IVES PLC ST IVES LONG TERM INCENTIVE PLAN 2010 Approved by shareholders of the Company on Adopted by the board of the Company on The Plan is a discretionary benefit offered by St Ives
More informationEmployee Settlement and Release Agreement.
Form: Description: Release: No Disparagement: References: Review by Counsel: Employee Settlement and Release Agreement. This is a sample form agreement for the settlement of any claims by an employee against
More informationHEARTLAND BANK HEARTLAND HOME EQUITY LOAN LOAN DETAILS
HEARTLAND BANK HEARTLAND HOME EQUITY LOAN LOAN DETAILS Sentinel Custodians Limited (Sentinel) of Level 1, 87 Hurstmere Road, Takapuna, Auckland 0622 offers you a Heartland Home Equity Loan on the terms
More informationDRAFT EARLY RETIREMENT
Appendix 1 OD & HR POLICIES Organisational Development & Human Resources DRAFT EARLY RETIREMENT POLICY Appendix 1 page 2 1. INTRODUCTION 1.1 This policy takes account of the Local Government Pension Scheme
More informationEmployees Rights on Insolvency of Company
BRIEFING PAPER Number 00651, 31 December 2014 Employees Rights on Insolvency of Company By Doug Pyper and Lorraine Conway Inside: 1. Employment Rights 2. Payments covered by the State 3. Tax on redundancy
More informationJRI S STANDARD TERMS OF PURCHASE. Business Day: a day (other than a Saturday, Sunday or public holiday) when banks in London are open for business.
JRI S STANDARD TERMS OF PURCHASE 1. INTERPRETATION 1.1 Definitions. In these Conditions, the following definitions apply: Business Day: a day (other than a Saturday, Sunday or public holiday) when banks
More informationCONDITIONAL FEE AGREEMENTS GUIDANCE
Disclaimer In all cases solicitors must ensure that any agreement with a client is made in compliance with their professional duties, the requirements of the SRA and any statutory requirements depending
More informationCo-operative Energy, Co-operative House Warwick Technology Park, Warwick CV34 6DA.
Terms and Conditions May 2014 Co-operative Energy: General Terms and Conditions for Domestic Customers Only Applicable from 1st June 2014. Co-operative Energy Limited is a limited liability company registered
More informationScheme Of Compensation for Personal Injuries Criminally Inflicted
Scheme Of Compensation for Personal Injuries Criminally Inflicted General 1. The Criminal Injuries Compensation Tribunal established under paragraph 17 of the Scheme may pay ex gratia compensation in accordance
More informationPOLICY FOR THE BREATHING SPACE SCHEME
POLICY FOR THE BREATHING SPACE SCHEME PREFACE The Council is participating in a regional scheme called Breathing Space. The scheme facilitates the provision of loans in accordance with powers given under
More informationMUSIC RESOURCES TERMS AND CONDITIONS FOR SCHOOLS ( Conditions )
MUSIC RESOURCES TERMS AND CONDITIONS FOR SCHOOLS ( Conditions ) Please ensure all relevant staff have read and understood these Conditions before signing. Please complete, sign and return the Music Resources
More informationEmployment law solicitors
Employment law solicitors At Millbank solicitors we are dedicated to providing prompt and practical employment advice to both employers and employees. Our expert lawyers appreciate and understand the ever
More informationStandard Conditions for Recruitment Services
Standard Terms & Conditions for Temporary Workers TC7MPSC Effective from 06.03.2012 Page 1/6 Temporary Workers are engaged by Michael Page International Recruitment Limited (including Michael Page International
More informationUniversal Social Charge. Frequently Asked Questions
Universal Social Charge Frequently Asked Questions 10 July 2015 These FAQs have been updated on 10 July 2015. The changes from the previous version (published on 31 October 2014) are listed hereunder.
More informationThe board of directors of a company is primarily responsible for:
The board of directors of a company is primarily responsible for: Determining the company s strategic objectives and policies. Monitoring progress towards achieving the objectives and policies. Appointing
More informationCHANGE MANAGEMENT POLICY AND PROCEDURE
CHANGE MANAGEMENT POLICY AND PROCEDURE This Change Management Policy and Procedure contains guidance to managers and staff who are involved in the development and implementation of changes in working arrangements
More informationPAY POLICY STATEMENT FOR THE FINANCIAL YEAR 2015/2016
PAY POLICY STATEMENT FOR THE FINANCIAL YEAR 2015/2016 Statement of Pay Policy for the year 1 April 2015 to 31 March 2016 1. Introduction Sections 38 43 of the Localism Act 2011 require the Authority to
More informationManagement liability - Employment practices liability Policy wording
Special definitions for this section Benefits Claim Defence costs The General terms and conditions and the following terms and conditions all apply to this section. Any compensation awarded to an employee
More informationLEGISLATION UPDATE THE LIFETIME ALLOWANCE, FIXED PROTECTION 2014 AND METLIFE REGISTERED GROUP LIFE POLICIES
FOR INTERMEDIARY USE ONLY FEBRUARY 2014 LEGISLATION UPDATE THE LIFETIME ALLOWANCE, FIXED PROTECTION 2014 AND METLIFE REGISTERED GROUP LIFE POLICIES This update is a summary of MetLife s interpretation
More informationA brief guide to The Local Government Pension Scheme. Employees in England and Wales April 2011
A brief guide to The Local Government Pension Scheme Employees in England and Wales April 2011 Highlights of the Local Government Pension Scheme (LGPS) The LGPS gives you: Secure benefits the scheme provides
More informationCLIENT CARE AND TERMS OF BUSINESS
Welcome to CLIENT CARE AND TERMS OF BUSINESS OUR VISION Forward thinking, entrepreneurial, innovative and client friendly organisation, that values it s staff and is known as the first choice for business
More informationEmployee Rights. Everything you need to know
Employee Rights Everything you need to know If you have a complaint about any element of your work, then you must obtain urgent legal advice. The best way to obtain advice is to contact us immediately.
More informationPensions Tax Reliefs
Our Vision Pensions Tax Reliefs To become the Best Provider of Solutions for Businesses in Coventry & Warwickshire Types of pension schemes There are two broad types of pension schemes from which an individual
More informationTax-effective giving. made simple
Tax-effective giving made simple July 2015 1 Sayer Vincent LLP Chartered accountants and statutory auditors Invicta House 108 114 Golden Lane London EC1Y 0TL Offices in London, Bristol and Birmingham 020
More informationYour Professional Indemnity Solution.
Pinsure Your Professional Indemnity Solution. 18 Henfield Business Park, Shoreham Road, Henfield, West Sussex, BN5 9SL Tel. 01273 494914 ~ Fax. 01273 494964 Email: pinsure@pinsure.co.uk Web: www.pinsure.co.uk
More informationMETLIFE SINGLE LIFE RELEVANT LIFE POLICY TERMS AND CONDITIONS
METLIFE SINGLE LIFE RELEVANT LIFE POLICY TERMS AND CONDITIONS Contents 1 The MetLife Single Life Relevant Life policy 4 2 Definitions 4 3 Minimum requirements for the MetLife Single Life Relevant Life
More informationOne member of a couple where a couple adopt jointly (the couple must choose which partner takes adoption leave)
ADOPTION POLICY AND PROCEDURE It is the Company s intention to comply with both the letter and spirit of the law on adoption rights. To this end its aim is to inform all employees of their rights and to
More informationUniversal Social Charge. Frequently Asked Questions
Universal Social Charge Frequently Asked Questions 23 October 2015 These FAQs have been updated on 23 October 2015. The changes from the previous version (published on 10 July 2015) are listed hereunder.
More informationTerms of Business (Clients) of Evolve Consulting UK Ltd for the supply of Consultants
Terms of Business (Clients) of Evolve Consulting UK Ltd for the supply of Consultants 1. Definitions 1.1. Expressions used in these Terms have the meanings assigned to them in any Contract Confirmation
More informationChina UnionPay Acquiring Services Merchant Terms and Conditions
China UnionPay Acquiring Services Merchant Terms and Conditions (March 2012) For enquiries please contact the Card Centre at: Telephone: +44 (0)20 7282 8994 Facsimile: +44 (0)20 7282 8959 Address: Email:
More informationDrain unblocking terms and conditions. Service@Happydrains.co.uk
Drain unblocking terms and conditions Service@Happydrains.co.uk The Customer ( you ) can place an order with Happy Drains Limited, Unit 12 Manor Hall Road Chalex Industrial Estate, Southwick, Brighton,
More informationSISS TRADES & PROFESSIONS LIABILITY INSURANCE Summary of Cover
SISS TRADES & PROFESSIONS LIABILITY INSURANCE Summary of Cover This is a basic summary of the benefits, features, limitations and exclusions of the cover provided and does not contain the full terms and
More informationLocal Government Pension Scheme. Summary Guide - April 2010. Hertfordshire Pension Fund
Local Government Pension Scheme Summary Guide - April 2010 Hertfordshire Pension Fund Local Government Pension Scheme Contents Page Number The Scheme 2 What do I pay? 4 Retirement 7 The Benefits 9 Protection
More informationCombar/CLLS Guidance note on the Agreement for the Supply of Services by a Barrister in a Commercial Case
Combar/CLLS Guidance note on the Agreement for the Supply of Services by a Barrister in a Commercial Case Introduction... 2 Background... 2 Entering into an agreement incorporating the Terms... 3 The Services...
More information0116 255-0-255 Or email enquiry@compromiseagreementfast.com. An Employee s Guide to Compromise Agreements. Free ebook
An Employee s Guide to Compromise Agreements Free ebook Fast Turnaround Of Your Agreement Usually No Cost At All To The Employee Different Packages Available Freephone For Immediate Attention www.compromiseagreementfast.com
More informationSchedule of Rates @ 01 May 2015
Schedule of Rates @ 01 May 2015 We believe in always being 100% transparent. We are clear, upfront and honest about our company charges. Charges are per hour with a one hour minimum charge and thereafter
More information