Parties to an agreement under which one may become reliant on the co-operation of the other side to avoid, for example, a tax liability, after completion of the transaction, should ensure the agreement specifically requires that such co-operation must be given, as the courts may refuse to imply such a clause.
Employers should ensure that clauses allowing them to move employees to new locations are reasonable in the circumstances, or risk the court ruling they are unenforceable, following a recent ruling.
Businesses should ensure they do not take part in any contact, exchange of information, or other activity with competitors that could be considered anti-competitive. They must also make sure employees and other representatives can identify such activities to ensure the business can publicly distance itself from them and/or report them, following a recent ruling.
Company directors and employees holding shares in their company which have no dividend rights will welcome confirmation that this will not, of itself, stop them claiming tax savings under the entrepreneurs’ relief scheme.
Businesses disposing of waste should consider whether the identity of those they commission to dispose of it, and the price payable, raise doubts that the waste will be disposed of legally. If there are doubts, they should investigate further.
Group companies in legal disputes will welcome clarification on whether, and which, companies in the same group may be liable to contribute to the other side’s legal costs if the case is lost.
Employers should ensure managers and other senior staff are properly trained and equipped to avoid potentially discriminatory acts, words and motives - or risk a discrimination claim being brought against them, a recent case makes clear.
Employers investigating alleged misconduct at work may be entitled to take into account previous misconduct if it is relevant background information, even if that misconduct did not result in disciplinary proceedings.