Contracts of Employment – the Implied Duty of Fidelity
Contracts of Employment – the Implied Duty of Fidelity In the absence of an express post-termination restrictive covenant the employee’s implied duty of fidelity can be helpful especially in extreme cases. In the case of Thomson Ecology Ltd and another v APEM Ltd and others [2013] EWHC 2875 (Ch) the High Court has partially upheld […]
Personal liability for Unpaid National Insurance Contributions
Personal liability for Unpaid National Insurance Contributions (NICs) HMRC may issue a personal liability notice (PLN) requiring an officer of a company (who was serving at the time of default) to pay a specified amount in respect of Class 1, 1A or 1B NICs that the company has failed to pay together with penalties and […]