Treatment in UK Law
- Misguided Treatment
- Life Prolonging Treatment
Consistency of Treatment Following Office Party Brawl
In MBNA Limited v Jones UKEAT/0120/15, the Employment Appeal Tribunal (EAT) considered whether the inconsistent treatment of two employees arising from the same incident rendered the dismissal of o...
FCA consults on CCA mortgages treatment
FCA has published a consultation on the future regulatory treatment of first charge mortgages regulated by the Consumer Credit Act 1974 (CCA). FCA explains that, prior to 31 October 2004, first cha...
UK Budget changes to severance payment tax treatment
We don’t yet know what lessons, if any, the Government took from the serial savaging by all sides of its disastrous consultation document on reforming the tax treatment of severance payments http:/...
Changes to tax treatment of termination payments
The UK Government has announced changes to the tax treatment of termination payments following the conclusion of its recent consultation. Draft legislation has now been published which will come in...
UK: Further decision on gender dysphoria treatment & Gillick competence issues.
A decision in December 2020 Bell v Tavistock and Portman NHE Foundation Trust & Ors  EWHC 3274 (Admin), available online, gained considerable attention in England and elsewhere when addressin...
UK Regulations Amending PAYE Treatment of Post P45 Payments
This post was written by Fionnuala Lynch. From 6 April 2011 the PAYE treatment of termination payments to an employee after a P45 has been issued will change. Any employers considering the timing o...
Changes in the UK Tax Treatment of Carried Interest
In the recent Summer Budget, the Chancellor announced that with immediate effect, there would be changes to the way that carried interest is taxed. In technical terms, the “base cost shift” which e...
PRA statement on credit risk mitigation eligibility, risk-based capital treatment, and leverage ratio treatment of guarantees under the Energy Markets Financing Scheme
On 18 October 2022, the Prudential Regulation Authority (PRA) published a statement on credit risk mitigation (CRM) eligibility, risk-based capital treatment, and leverage ratio treatment of guaran...
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