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Monthly law update: March 2003

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Source: Occupational Pensions

Issue: 190

Date: 01-03-2003

Publisher: IRS

Monthly law update: March 2003

TOPICS:

pay and benefits	premiums and allowances tax and deductions from pay pensions
contracts of employment	terms of employment
termination of employment	retirement

CASES: below is a list of cases discussed in this article. Click the case title for more XpertHR resources on the case and related cases.

HM Customs & Excise v Jayawardane [2002] All ER (D) 11 (Dec) EAT (1 report)
The Equitable Life Assurance Society v Ernst & Young (a firm) [2003] All ER (D) 117 (Feb) HC (2 reports)
London Borough of Newham v Skingle [2003] IRLR 359 CA (2 reports)

Occupational Pensions presents its regular listing of new legislation, regulatory developments and case law.

NEW LEGISLATION

Income Tax (Earnings and Pensions) Bill: rewrites primary tax legislation relating to tax on income from employment, pension and social security arrangements to make it clearer and easier to use.

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