As widely reported in November 2015, the “Fresh Start” Plan included the agreement that corporation tax would be reduced to 12.5% in April 2018. Corporation tax rate reduction has been heralded as the answer to unleashing a major influx of investment in Northern Ireland and stimulating unprecedented growth. Corporation tax at 12.5% certainly assists in...
As part of our ‘How do I handle it’ series on employment law and difficult workplace scenarios, Patricia Rooney, Director at Tughans, considers the following problem and offers some practical advice. This month’s problem concerns: The PSNI have arrived at our office and arrested a member of staff. I understand the allegations concern a matter outside...
Following two Supreme Court Judgments this week, employers and those in relationships akin to employment are more likely than ever to be held vicariously liable for the actions of those performing duties on their behalf. 1. Liability for the negligent actions of non-employees In Cox v Ministry of Justice UKSC 10 https://www.supremecourt.uk/cases/uksc-2014-0089.html the Supreme...
The Food Waste Regulations (Northern Ireland) 2015 (“the Regulations”) came into force on 14 February 2015. The purpose of the Regulations is to prevent food waste from going to landfill. The first phase of the legislation required that, from 1 April 2015, food waste voluntarily segregated from other waste at source and collected separately was...
Rachel Richardson , Director at Tughans, considers the following problem and offers some practical advice: I am an HR manager and have been investigating an allegation that one of our employees has been sending our confidential information to a competitor without any prior authorisation. I have taken several witness statements as part of my investigation,...
The ‘Health and Safety Offences, Corporate Manslaughter and Food Safety and Hygiene Offences’ Sentencing Guidelines (the ‘Guidelines’), issued by the Sentencing Council, have just come into force in England & Wales, for those sentenced on or after 1 February 2016, regardless of the date of the offence. The Guidelines are designed to ensure that sentences...
John McGuckian, a partner in Tughans corporate team, shares some practical advice for any SME considering equity funding. Q1. What are the top three things that a company can do o make an equity funding round as smooth as possible? In our experience, those companies who go into a funding process with a really well-honed...
Employers should be aware that the National Living Wage comes into effect on 1 April 2016. This requires that workers aged 25 and over be paid £7.20 per hour. The Government have estimated that this will equate to a rise of £910 per annum for a full-time worker. The National Living Wage applies to workers...
One of our employees is currently signed off work with a medical condition which does not reflect the condition which the employee has informed us in emails that he is suffering from, being severe depression. What are our options – can we rely on the sick-lines, or do we need to seek a medical report?...
Patricia Rooney, Director at Tughans examines the following problem and offers practical advice… We operate a small local company. I have heard a lot about auto enrolment and staging dates and requirement to provide a pension for our employees. Some of the staff are already members of an occupational pension scheme but I am confused as...