Update to C19 TERS and tax treatment of C19 TERS benefit

Lauren Salt (ENSafrica | Employment) and Arnaaz Camay (ENSafrica | Tax) summarise the latest amendments to the COVID-19 Temporary Relief Scheme ("C19 TERS"), 2020 directive. They also consider the tax implications of C19 TERS benefits. Click here to read the full article.

technology, media, data protection, IT security and business continuity

How to avoid vicarious liability for data protection breaches by disgruntled employees during lockdown

The UK's highest court recently ruled that an employer (Morrisons – a supermarket group) was not vicariously liable for the criminal act of an employee with a grudge who leaked payroll data of about 100 000 employees. Despite this, the case serves as an important reminder that it is possible for an employer to be held vicariously liable for a data breach caused by an employee. There is no general rule to avoid this risk, however, there are some general guidelines that should be followed to mitigate it. Era Gunning (ENSafrica | Banking and Finance) and Jessica Steele (ENSafrica | Corporate Commercial) explain.

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