At a Glance: Employment and Incentives developments
In September 2026, our guide (link below) included:
- Employment Rights Act 2025: consultation on revised statutory Code of Practice on tipping.
- Right to be accompanied: EAT confirms statutory right depends on a worker request.
- Part-time workers: Supreme Court holds part-time status need only be an effective, not the sole, cause of less favourable treatment.
- Non-financial misconduct: FCA rules extended to all SM&CR firms from 1 September 2026.
- Equal pay: EAT clarifies scope of the material factor defence.
- Directors’ pay: wide-ranging consultation on modernising corporate reporting, including significant proposed changes to remuneration reporting.
- Market abuse: FCA review of delayed disclosures of inside information.
- Taxation: Quillan -v- HMRC: Upper Tribunal holds that writing-off a director’s loan is taxable.
Download At a Glance
For further information, please contact:
Alexandra Beidas, Partner, Linklaters
