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Recruitment Watch

Issue 18

Editor's Note

Following a tumultuous year for the wider economy, 2019 ended with a decisive result in the general election.

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COVID-19 Update

As the 2019 Novel Coronavirus (COVID-19) continues to spread, businesses and individuals are facing a range of national and international issues.

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Capital Gains Tax - Entrepreneurs' Relief

The UK Government's Budget announcement on 11 March 2020 was overshadowed by the COVID-19 crisis.

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Working time declaration – Avoiding the pitfall

At the time of the grant of an EMI option, the employee to whom the option is granted must sign a written declaration confirming that they spend at least 25 hours each week or, if less, 75% of their working time, working as employees for the company or a qualifying subsidiary.

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The year ahead in employment law

Following publication of the government's policy paper, the 'Good Work Plan', a number of significant employment law reforms are due to take effect in April 2020.

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