Wrigleys is a specialist firm of solicitors that concentrates on:
Agriculture and rural property
Charities and the social economy
Education
Employment
Families
Injured
Pensions
Property
As one of the leading specialist practices outside London, we are recognised as experts in our specialist areas and give practical, common sense, and technically excellent advice to our clients with whom we form valued long-term relationships.
From 2 July 2018, HMRC will apply all National Minimum Wage (NMW) liabilities, including the full penalty amount, to the new employer following a TUPE transfer.
From 2 July 2018, HMRC will apply all National
Minimum Wage (NMW) liabilities, including the full penalty amount,
to the new employer following a TUPE transfer.
It was previously the case that HMRC charged the former employer
for all or part of the penalties arising from NMW arrears which
accrued before the TUPE transfer.
Incoming employers should be aware of this change of approach
and ensure that the risk of taking on liability to pay penalties
arising before the transfer is taken into consideration when
negotiating any transfer agreement.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
