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The Action Plan Q2 2024 is a summary of changes and proposals in UK pensions law and regulation over the last quarter, which employers and trustees need to respond to now or in the coming months.

The Action Plan Q3 2024 is a summary of changes and proposals in UK pensions law and regulation over the last quarter, which employers and trustees need to respond to now or in the coming months.

A general election has now been announced for 4 July; should a Labour government be elected, we will see significant changes to employment law.

The rules for incorporating terms and conditions into a contract pre-date the digital area. Broadly, Ts and Cs do not have to be read by the other side: they just need to be aware...

Although claimants get slightly longer to serve claim forms on defendants who are outside the jurisdiction (and have not nominated English solicitors to accept service...

A recent Supreme Court ruling in Lifestyle Equities CV & Anor v Ahmed & Anor clarifies that directors can only be held liable for a company's strict liability torts if they have knowledge of the tort's essential features. This decision overturned previous judgments where directors were held jointly liable despite acting in good faith and without knowledge of the tort. The Supreme Court emphasized that such knowledge must be explicitly pleaded and proven. Additionally, the Court noted that profit

The SREN law is now enacted as the Law no. 2024-449 of 21 May 2024 aimed at securing and regulating the digital space...

Spain's Supreme Court has ruled on whether compensation paid to a board of directors' member as a result of their resignation is a non-deductible expense for corporate income tax purposes.

The Conservative and Labour parties' 2024 manifestos emphasize combating money laundering and corruption. Labour proposes a new fraud strategy, while guidance on the "failure to prevent fraud" offence under the ECCTA is delayed until post-election, likely effective mid-2025.

Law Decree no. 63/2024 ("Agriculture Decree"), converted into Law no. 101 dated 12 July 2024, introduced new provisions concerning the fiscal treatment of income deriving from the production and sale

The Polish Personal Income Tax (PIT) Act contains only two regulations for the taxation of income generated in connection with participation in employee incentive plans.

The Social Chamber of the Supreme Court, in its judgment No. 225/2024, of 6 February, clarified that the intervention of the workers' representatives must occur both at the time of drafting the policies...

Public procurement is fertile ground for legal disputes, particularly when it comes to the exclusion of bidders in tender procedures.

Spain's Supreme Court Ruling 518/2024, of 22 March 2024, which was handed down on appeal, has confirmed that expenses recognised in a tax year subsequent to the year in which they accrued can now be deducted...

Labour plans to merge EASI, NMW team at HMRC, and GLAA into a super-regulator, likely through primary legislation. This entity may gain broader powers including enforcement on NMW, holiday pay, and AWR compliance. Increased scrutiny on platforms and intermediaries is expected, urging proactive compliance measures from stakeholders.

Companies operating employment-related securities arrangements are reminded that they must submit their annual returns for the tax year ending 5 April 2024 by 6 July 2024.

In Al Sadeq v Dechert (2023), broadly, the claimant is suing a law firm hired by a third party that, he alleges, committed serious wrongdoing in the course of an investigation...