Vermilion Holdings Limited v HMRC – Decision From The Supreme Court (Gated) – Employee Rights/ Labour Relations

The Supreme Court has given its ruling in the case of
Vermilion Holdings Ltd v HMRC, the first case to go to the Supreme
Court on the meaning of the deeming rule in the employment related
securities (ERS) rules. That deeming rule can cause a security
acquired by an LLP member to be treated as employment related and
so within the ERS rules.

This is member’s only content. If you are a member, read our ،ysis on the decision and its
implications for the private funds industry.

To view the full article, click here.

The content of this article is intended to provide a general
guide to the subject matter. Specialist advice s،uld be sought
about your specific cir،stances.

Dixcart UK

In Smith v Greatwell Homes (3316461/2021) a tribunal had to consider the employer’s actions and treatment of Ms Smith, following her declaration to her boss that she was pregnant.