All Insights

Employment and pensions

Regulator offers 'back to basics' Covid-19 guidance for contribution deferral proposals

What steps should be taken when making a new contribution deferral request? There are important takeaways to draw from the

Tax

HMRC delivers 'working time' clarification for furloughed EMI option holders

Finance Bill clause gives furloughed employees with Enterprise Management Incentive options welcome clarity on what counts as a 'disqualifying event'

Employment and pensions

Hold the tiger by the tail: the challenges of end of life funds

As lockdown is lifted and transactional activity returns, tail funds offer a way out of the malaise of the pandemic

Employment and pensions

New Treasury Direction published on furlough scheme

Employers will need to act on the Coronavirus Job Retention Scheme's latest direction that clarifies its purpose and sets new

Employment and pensions

Public Service Pensions Update | June 2020

Welcome to the latest edition of our Public Service Pensions Update.

Employment and pensions

The Pensions Regulator opens the door for DB superfunds

Superfunds set up on a commercial basis to receive bulk transfers from other defined benefit schemes now add to the

Employment and pensions

High Court rules on the PPF compensation cap and benefits following the Hampshire decision

On 22 June 2020, the High Court handed down its much-anticipated judgment in Hughes and others v The Board of

Managing Covid-19

Coronavirus Legal Briefing | Employees, furloughing and testing

Welcome to Osborne Clarke's Coronavirus Legal Briefing. This edition focuses principally on issues around employees, furloughing, and monitoring and testing.

Tax

Employee Incentives Update | June 2020

Welcome to our Employee Incentives Update for June 2020.

Managing Covid-19

Changes to the Coronavirus Job Retention Scheme: Three actions for employers

Following the extension of the Coronavirus Job Retention Scheme (CJRS) to 31 October 2020, the government has provided updated guidance