In the budget in March 2021, it was announced that Corporation Tax would be increased incrementally to 25%. After some uncertainty in the past year, as to whether this would proceed, the first increase took effect from 1 April 2023.
Jenny joined Bermans in April 2023 as a paralegal and is currently a Trainee Solicitor in our Asset Based Lending team based in Manchester.
She graduated with a Law Degree in 2021 and the LPC with Business and Management MSc in 2022 at Liverpool University. She also has previous experience in corporate law.
Jenny assists on a range of asset finance, invoice finance, and general corporate finance for lenders and financial houses.
Outside of work, Jenny likes to stay active being a keen runner, skier and gym go-er.
The Government has announced the employment law rate changes that come into force in April 2023.
From 1 April 2023:
National Living Wage for workers aged 23 and over increased to £10.42 per hour
For workers aged 21-22 the rate increased to £10.18 per hour
For workers aged 18-20 the rate increased to £7.49 per hour
For workers aged 16-17 and those on apprenticeships the rate increased to £5.28 per hour
From 2 April 2023 Statutory Maternity Pay, Statutory Paternity Pay, Shared Parental Pay, Statutory Parental Bereavement Pay and Statutory Adoption Pay all rose to a maximum of £172.48 per week.
You might think that it would be tricky for an employer to dismiss an employee without meaning to. A recent Employment Appeal Tribunal decision highlights the importance of careful drafting when making offers of settlement to an employee.
Under section 15 Equality Act 2010, ‘discrimination arising from a disability’ occurs where an employer treats a candidate or employee ‘unfavourably’ because of something arising in consequence of a disability and it is not able to objectively justify that treatment.
The Retained EU Law (Revocation & Reform) Bill, which is currently rumbling through the House of Lords, will lead to the removal of EU-derived secondary legislation at the end of this year unless it is specifically preserved – the so-called ‘sunsetting’ provisions. The Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) is one of the significant pieces of employment legislation which would be vulnerable to removal.
The Muslim holy month of Ramadan began on 22 March 2023 and will end 29 or 30 days later. During Ramadan, adult Muslims observe a fast between dawn and dusk. Exceptions are made for those who are pregnant, menstruating or in poor health.
It is not easy to imagine that the grumblings of a group of judges about their pay and conditions could be of wider relevance to other employers, but the recent case of Ministry of Justice v Dodds is an exception.
Compensation for unfair dismissal normally includes loss of earnings flowing from the dismissal. When looking at this, Employment Tribunals will consider whether the employee has taken reasonable steps to mitigate their loss of earnings. A recent Employment Appeal Tribunal decision provides a helpful reminder to employers of the test that Tribunals will apply.