Member Articles

Dan Sharman and Craig Thomas take a look at the tax treatment of salary sacrifice arrangements. Background HMRC has always had a difficult relationship with salary sacrifice arrangements. On the one hand it acknowledges that such arrangements are a legitimate way of employees and employers reducing their tax liability, whilst on the other hand it has looked for ways in which to reduce the amount of tax leakage occurring from such arrangements ...

In the rush to seek relief under force majeure clauses following the devastating impact of the Covid-19 pandemic, it is likely that some claims were made incorrectly, albeit in good faith.  Particularly in circumstances where force majeure relief is linked to a purported termination, the party seeking to terminate needs to comply with any contractual requirements and ensure that the event relied upon is capable of being caught by the force majeure clause ...

In this Review, we provide a summary of the most significant developments in employment law in Hong Kong throughout 2020 that you should be aware of. It also covers an outlook for 2021 in respect of the likely changes in employment law ...

Non-compete clauses in employment agreements have been the source of much controversy over the years. Employers want them to protect their human capital and to prevent competitors from stealing their valued employees. Employees dislike them because they prevent mobility of employment. There are good arguments on both sides. Recently, there have been developments that seem to erode the enforceability of non-competes ...

On January 20, 2017, in a case of first impression among the appellate courts, a panel of the Ninth Circuit concluded in Syed v. M-I, LLC (Case No. 14-17186) that an employer violates the Fair Credit Reporting Act (FCRA) when its background check disclosure/authorization document includes a sentence that releases the employer, the consumer reporting agency (the vendor), and their agents from liability for any violations of the FCRA ...

Today (1 March 2023) is Zero Discrimination Day. The aim of the day is to promote equality and end all forms of discrimination. The day should serve as a reminder to employers on how they can identify, prevent and tackle discrimination. It is true that change within an organisation starts from the top and employers should be keen to build a culture of trust where employees feel comfortable raising concerns ...

With the use of zero-hours contracts 'ZHCs' increasing and new regulations in this area coming into effect, employers should ensure compliance with the new rules. Background Since our previous article, the Exclusivity Terms in Zero Hours Contracts (Redress) Regulations 2015 (the 'Regulations') came into force on 11 January 2016 ...