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Low-income trusts and estates

Posted on 10 May 202420 March 2025 by Sophie Soraf

The Spring Budget 2023 laid out several changes to income taxation for low-income trusts and estates. Read on to learn how this may affect you.

Overview of changes

Low-income trusts and estates are those in which income is treated as exempt if it is below the low-income threshold.

The Spring Budget 2023 proposed several changes to the taxation of income for low-income trusts and estates. These changes were enacted by Finance Act (No.2) 2023 and came into effect from 6 April 2024 onwards. The changes impact trusts and estates and have knock-on effects on their beneficiaries.

The intention of these changes was to simplify tax reporting obligations for personal representatives and trustees of low-income trusts and estates going forward .

Impact of Changes to Low-Income Trusts

In the tax years leading up to and including the year ending 5 April 2024, trusts were treated as low-income trusts for a tax year if their savings income was less than £500. If the trust had any non-savings or dividend income, then it would not be a low-income trust.

Starting from 6 April 2024, a trust is treated as low-income in a tax year if its total net income is less than £500. This is an all-or-nothing treatment; therefore, if the net income is above £500, then all the net income is charged to income tax.

Starting from 6 April 2024, an estate is treated as low income for a tax year if the total net income in the year is less than £500. This is an all-or-nothing treatment; therefore, if the net income is above £500, then all of the net income is charged to income tax in that year.

A restriction to the £500 low-income threshold applies for trusts subject to the trust income tax rates, which are currently 45% for savings and non-savings income and 39.35% for dividend income.

The restriction is calculated by dividing the £500 threshold by the number of trusts created by the same settlor, which are:

subject to trust income tax rates, and
that still exist in the tax year, and
have any income in the tax year.

The maximum restriction is £100 per trust.

Trustees will need to assess each year if their trust is a low-income trust. If it is, they will not need to submit a tax return for that year, assuming there is no other reason to do so. There may be years where the trust does not qualify as a low-income trust, in which case the trustees would need to submit a tax return for the year.

Trusts subject to the trust income tax rates have tax pools to record income tax paid by the trustees. When payments are made to beneficiaries, 45% tax credits are attached, reducing the amount of the tax pool.

Trustees of low-income trusts will therefore need to pay tax on distributions of ‘low’ income to make up the tax credits being taken out of the tax pool.

In addition to the changes above, the basic rate and dividend ordinary rate of tax that applied to the first £1,000 of income for trusts subject to the trust income tax rates has been removed. These changes also came into effect from 6 April 2024 onwards.

Beneficiaries of low-income trusts

Beneficiaries of low-income trusts subject to the trust income tax rates will continue to benefit from the 45% income tax credits as they did before.

Beneficiaries of other low-income trusts, such as interest in possession trusts or settlor-interested trusts, will still be liable to income tax on their entitlements to income or receipts of income distributions. In these cases, if the trust is a low-income trust for a given year, the beneficiary will need to report the gross income, since no tax will have been paid by the trust.

Impact of Changes to Low-Income Estates

In the tax years leading up to and including the year ending 5 April 2024, estates were treated as low-income estates if savings income for the whole period of administration was less than £500, and there was no other type of income. If the estate had any non-savings or dividend income, then it would not be a low-income estate.

For estates in administration before and after the changes, the old rules will apply until 5 April 2024, and the new rules will apply starting from 6 April 2024.

Personal representatives of estates can informally report estate income to HMRC by letter instead of submitting tax returns in certain circumstances. In such circumstances, if the estate is a low income estate for a tax year, the personal representatives would not need to report the income for that year to HMRC.

Beneficiaries of low-income trusts

Previously, beneficiaries would need to report any gross income received from low-income estates where tax was not paid by the estate.

From 6 April 2024, estate income treated as exempt for a given year will now be exempt in the hands of beneficiaries when the income is distributed to them.

Commercial property market review April 2024

Posted on 8 May 202424 April 2025 by Sarah O'Sullivan

Commercial property market update

Latest research from Cluttons indicates that vacancy rates hit 4.1% at the end of 2023 – up from 3.8% in September.

This is partly due to e-commerce activity remaining strong and the demand for buildings to meet net zero standards. Vacancies are expected to keep increasing as supply continues to be released into the market.

Meanwhile, rental growth is easing across the UK; at the end of last year, the annual growth of asking rents in London was 3.5% – significantly less than the peak of 10% in Q2 of 2022. Experts hope this slowdown will cause the commercial property market in the capital to pick up. Industrial yields are more stable, rising above 4% in London and 6.9% in Manchester. Industrial equivalent yields have risen to 6.5% across the UK, which will likely bring in investors.

Retrofitting older buildings

With industry standards rising, investors and occupiers in the UK logistics market face pressure to retrofit older properties to keep up with the high quality of new builds. If older buildings are not improved, they risk being unusable in the coming years.

The report states that the ‘flight to quality of demand has, inevitably, started to weigh on the letting prospects of older, poorer-quality second-hand stock.’

With the government intent on decarbonising the economy, the focus on Energy Performance Certificates (EPC) and Minimum Energy Efficiency Standards (MEES) have risen to prominence across all sectors of the commercial property market.

By 2027, the minimum EPC rating for existing commercial properties will be C, a building rating below this will be considered unsaleable and unlettable. While a few years later, in 2033, standards are likely to tighten (currently under consultation), applying to any property with an EPC rating under B. The report summarises, ‘While landlords will be wary of the tightening standards, retrofitting provides an excellent opportunity to meet these standards and future-proof warehouse assets.’

Major London skyscraper now 95% let

The flagship London office scheme of AXA IM Alts – 22 Bishopsgate – is now 95% let.

AXA IM Alts, on behalf of multiple investors, owns the state-of-the-art building near Liverpool Street. A global software company, UiPath, and a London-based service provider have both signed 10-year leases totalling 35,495 sq. ft.

Completed in 2020, 22 Bishopsgate has not appeared to suffer from the shift to flexible working, as AXA IM Alts say they are heading towards full occupancy. The investment managers reported that ‘leasing momentum at the building has remained robust’ – in the past year, around 112,000 sq. ft. of space has been leased, and there is strong interest in the 70,000 sq. ft. that remains vacant.

Hilton enters luxury lifestyle market

Hilton has made their first move into the luxury lifestyle market by acquiring a majority controlling interest in Sydell Group, owner of NoMad hotels.

Hilton reportedly aims to develop up to 100 NoMad hotels internationally, with 10 sites already in advanced discussion stages with Sydell. Hilton will lead the development of NoMad hotels, while Sydell will remain responsible for branding, design and management.

As part of the deal, Hilton will take control of the NoMad’s flagship hotel in London, situated in London’s Bow Street Magistrates Court building.

Chris Silcock, President of global Brands and Commercial Services for Hilton, commented, “By pairing an already proven brand concept that’s ready for expansion with the power of Hilton’s commercial engine, we are accelerating our ability to drive growth in the luxury lifestyle segment.”

This acquisition is part of Hilton’s plans to expand globally; earlier this year, the firm partnered with Small Luxury Hotels of the World (SLH), an association that inspects and verifies a curated collection of boutique accommodations. Hilton said they expect to increase their portfolio of luxury properties to 600-700 over the next few years.

All details are correct at the time of writing (17 April 2024)

It is important to take professional advice before making any decision relating to your personal finances. Information within this document is based on our current understanding and can be subject to change without notice and the accuracy and completeness of the information cannot be guaranteed. It does not provide individual tailored investment advice and is for guidance only. Some rules may vary in different parts of the UK. We cannot assume legal liability for any errors or omissions it might contain. Levels and bases of, and reliefs from, taxation are those currently applying or proposed and are subject to change; their value depends on the individual circumstances of the investor. No part of this document may be reproduced in any manner without prior permission.

Understanding retirement village purchases

Posted on 25 April 202426 March 2025 by Sarah O'Sullivan

Are you contemplating purchasing a property in a retirement village? It’s crucial to comprehend the distinct elements of this type of property acquisition. In this guide, we will delve into the key considerations, financial implications, and legal matters to consider when purchasing in a retirement village.

What to consider when purchasing in a retirement Village

When it comes to the purchase of a property in a retirement village, there are several crucial considerations to bear in mind. These factors can significantly influence your lifestyle and overall contentment with your new home. The most significant aspects to consider are:

Location and accessibility: The situation of the retirement village is vital. Consider the proximity to amenities such as shops, medical facilities, and public transport. You may also wish to ponder the distance to family and friends, as well as any desired recreational activities in the vicinity.

Facilities and amenities: Retirement villages often offer a variety of facilities and amenities to enhance your daily living. These may encompass communal areas, fitness centres, swimming pools, gardens, and more. Take the opportunity to evaluate the available amenities and ensure they align with your interests and lifestyle.

Community and social aspects: One of the main attractions of retirement villages is the sense of community they foster. Consider the social aspects offered, such as organised activities, clubs, and events. It’s crucial to find a retirement village where you can connect with like-minded individuals and cultivate meaningful relationships.

What are the financial implications of purchasing in a retirement village?

Having a comprehensive understanding of the financial aspects involved will enable you to make informed decisions and ensure you are adequately prepared.

The costs may vary depending on the location and facilities offered by the village but can include:

the purchase price of the property,
legal fees, stamp duty, search fees
Service charges cover the upkeep and management of the communal areas and facilities. (It is advisable to review the service charge breakdown and consider any potential increases in the future.)
additional charges for amenities such as parking

Consult with our specialist solicitors who understand retirement village acquisitions to understand these costs fully.

Resale value is also a significant consideration when purchasing in a retirement village. Understanding the factors that can influence the resale value of your property can assist you in making a wise investment. Factors such as location, amenities, and the reputation of the retirement village can all influence the resale value. It is advisable to seek expert advice from estate agents specialising in retirement properties to gain insight into the resale potential of the village you are considering.

What are the legal aspects of purchasing in a Retirement Village?

There are three key legal aspects that you should be aware of:

Lease restrictions: These restrictions can vary depending on the specific village and its management. Our legal team can review the lease agreement and ensure you are fully aware of any limitations or obligations.

Conveyancing costs: Conveyancing is the legal process of transferring ownership of a property from the seller to the buyer. It involves various fees, including – solicitors’ conveyancing fees and any disbursement (i.e. third-party payments such as stamp duty, searches, bank transfer fees, land registry fees, payment for service charges to the Management Company or ground rent, if lease involved and also notice fees).

Inheritance and succession planning: It’s crucial to have a well-drafted will in place to ensure your wishes regarding the inheritance of your property are carried out. Additionally, you may wish to consider establishing a trust or making arrangements for any potential care needs in the future.

Purchasing in a retirement village can offer a range of benefits, including a sense of community and convenient amenities. However, it’s crucial to carefully balance these advantages against potential drawbacks, such as financial commitments and lifestyle restrictions. Take your time to read and understand the legal documentation associated with the purchase. If you have any questions or concerns, don’t hesitate to ask for clarification.

Be proactive in your communication with the retirement village management and stay informed about any updates or changes that may impact your purchase.

Exploring alternative options is also recommended to ensure you make the best decision for your retirement years.

What are the alternatives?

Retirement villages are not the only choice for retirees. Some individuals may find the structured nature of retirement village living restrictive. It’s important to consider whether you prefer a more independent lifestyle or if you would thrive in a community environment with rules and regulations.

Other alternatives include:

downsizing to a smaller home,
moving in with family,
or exploring assisted living facilities.

Each option has its pros and cons, and it’s vital to consider what suits your personal preferences and needs.

At Tees, our expert team of legal and financial advisers can help support you to make the best decision for you and your family. Contact us today to discuss your retirement village property acquisition.

Medical negligence in mental health: Essex NHS Trust Inquiry

Posted on 23 April 202423 March 2025 by Sarah O'Sullivan

Mental health care in the UK has faced growing scrutiny in recent years, with numerous cases of medical negligence exposing systemic failings. One of the most concerning examples is the Essex Partnership University NHS Trust (EPUT), where the deaths of hundreds of mental health patients have led to the establishment of the Lampard Inquiry.

This article explores the circumstances that led to the inquiry, the objectives of the investigation, and how Tees Law can provide expert legal support for those seeking justice.

The crisis in UK mental health care

The NHS is renowned globally for its healthcare services, but mental healthcare has been severely under-resourced. Inadequate staffing, poor patient management, and insufficient oversight have led to numerous preventable deaths. At EPUT alone, the Lampard Inquiry will investigate up to 2,000 patient deaths between 2000 and December 31, 2023.

Essex partnership university NHS trust: A history of failings

EPUT has faced criticism for its substandard mental health care, with repeated reports of negligence and avoidable fatalities. Families of deceased patients have long demanded accountability. In 2021, the Trust was fined £1.5 million for failing to prevent suicides, yet concerns about patient safety persist.

Health and Social Care Secretary Victoria Atkins emphasized the importance of learning from these failures, stating, “We will ensure lessons are learned.”

The Lampard inquiry: Objectives and scope

The Lampard Inquiry, led by Baroness Kate Lampard CBE, aims to provide an independent investigation into mental health inpatient deaths. It will also examine the care provided by the North East London NHS Foundation Trust in Essex. Key areas of focus include:

Serious failings: Investigating instances of unsafe or inadequate inpatient treatment and care, including cases where harm short of death occurred.
Patient engagement: Evaluating how patients were involved in decisions about their care.
Family involvement: Assessing the extent to which families, carers, and support networks were included in care discussions.
Staff actions and behaviour: Scrutinising the conduct of permanent, temporary, and agency staff involved in patient care.
Trust culture and governance: Examining the governance structures, internal investigations, and cultural environment at EPUT.
Public body interaction: Analysing how the Trust interacted with external bodies such as regulators, coroners, and commissioners.

The human impact: Sandra Woods’ story

Tees Law has represented many families affected by medical negligence, including Sandra Woods, whose husband Mick died as a result of EPUT’s failures. Sandra shared her experience:

“My husband died because of the serious failings of EPUT. The Coroner concluded that Mick’s care amounted to neglect. My grieving family is one of thousands who have suffered unnecessarily. Even after the Trust’s £1.5 million fine, it seems lessons remain unlearned. I hope the Lampard Inquiry will finally bring an end to these failures.”

How Tees Law can help

If you or a loved one has experienced medical negligence in mental health care, Tees Law offers dedicated legal support. Our experienced solicitors can assist you with:

Case evaluation: We provide clear advice on whether you have grounds for a medical negligence claim.
Claim investigation: Our team thoroughly investigates your case, gathers evidence, and builds a strong legal argument.
Legal representation: We advocate on your behalf at inquests, inquiries, and court proceedings.
Compassionate support: Our solicitors provide empathetic guidance throughout the legal process.

Seeking justice with Tees Law

Medical negligence in mental health care demands accountability. The Lampard Inquiry is a vital step toward identifying systemic issues and preventing future tragedies. At Tees Law, we are committed to helping families seek justice and ensure their voices are heard.

Contact us

If you believe you have a medical negligence claim, contact Tees Law today. Our specialist solicitors are here to listen, support, and provide the expert legal assistance you need.

When should Non-Disclosure Agreements be used?

Posted on 20 April 202422 March 2025 by Sarah O'Sullivan

A Non-Disclosure Agreement (NDA) is a legal contract used to prevent people from discussing confidential information. In employment law they are often parts of a contract, or sometimes a standalone contract between employees and their employer.

Typically NDAs prevent employees and former employees from making information public, they can sometimes be referred to as ‘gagging orders’ or ‘confidentiality agreements’ or may be included within a settlement agreement when leaving employment.

Why use a Non-Disclosure Agreement?

NDAs have a valid use to protect commercially sensitive information such as inventions, ideas or anything that may damage a company’s reputation. They may be signed for instance by parties contemplating the sale and purchase of a business.

The Women and Equalities Select Committee (WESC) has recently published a report addressing the issues and is specifically concerned by the use of gagging clauses to settle discrimination and harassment claims, arguing that it means that these cases are not being properly investigated and that they cause an imbalance of power between employer and employee to the detriment of the employee.

What does a Non-Disclosure Agreement cover?

NDAs cannot stop an employee’s reported alleged illegal acts. If a manager or colleague faced allegations of or fraud, for instance, reporting these to the police would not be prevented.

Allegations of an employer making inappropriate comments, or bullying could be covered. However bullying may be illegal if it relates to certain protected characteristics such as race, religion, age, disability or sexual orientation.

The length of time for which an NDA applies will vary for each agreement.

Call our specialist solicitors on 0808 231 1320

Are Non-Disclosure Agreements legally binding?

The contracts are legally binding so that if you are a victim and you sign one, receiving a financial pay-out, you are prevented from talking to anyone about the allegations.

Can a Non-Disclosure Agreement be broken?

If you breach a valid, legally compliant NDA, then it is classed as breaching a contract, leaving you liable to legal action.

If a company thinks it is likely the NDA is going to be breached, then they can apply for an injunction. If you then breach an injunction, this is a criminal offence, and can lead to a fine or jail for those found guilty.

What if an employer wants to settle a discrimination case?

It is common to settle disputes, including for discrimination by settlement agreements. These can include confidentiality provisions but must not prevent whistleblowing or reports on criminal offences.

Do whistleblowers have legal protection?

NDAs cannot be used to prevent workers from whistleblowing. Any clause aiming to prevent you from making a valid public interest disclosure will be void.

References

These can be included in the settlement agreement and will not be contrary to an NDA or confidentiality terms.

Enforceability

Confidentiality and non-derogatory comments provisions can form valid, important parts of the deal for all parties in a transaction or settlement but must be drafted with care and in measured terms that are legally enforceable and compliant. We can assist you in advising and drafting on these.

At Tees we have a team of employment law specialists who can help you with any of the issues discussed here and provide support whether you choose to sign an NDA or contest it.

Nesting: What is it and does it benefit children?

Posted on 28 March 202422 March 2025 by Sarah O'Sullivan

You may have come across the term ‘nesting’ or ‘birdnesting’ in the context of post-separation parenting and divorce. In this piece, we look at nesting, its benefits and disadvantages.

Nesting defined

Nesting is a co-parenting arrangement where the children remain in the family home and the mum and dad alternate living there.

In some cases, parents will jointly secure (whether by renting or buying) a second (usually smaller) property where each parent will stay while the other parent is staying with the children. In other cases, each parent has separate alternative accommodation, possibly with family members or friends, if resources do not allow them to rent or buy.

Nesting aims to provide consistency and reduce upheaval for children during their parents’ separation. By keeping the children in a familiar environment, nesting helps preserve a sense of routine and security.

What are the benefits of nesting?

Nesting enables the children to maintain a single, familiar home environment, rather than having to move between two different houses. Particularly in the early stages of parents’ separation, staying in the same home can alleviate any anxiety and aid in adjusting to the changes in their family dynamic.

Maintaining two-family homes following separation can be financially challenging, as it often involves duplicating expenses such as rent or mortgage payments, utilities, and household supplies. Nesting can ensure that children spend time with each parent in a home that is appropriate for their needs.

Where there are limited resources, nesting can be used as an interim solution until a family home is sold and the proceeds divided, when both parents can purchase or rent their own homes.

Practical arrangements can also be easier for children in a nesting arrangement – there is no need for two sets of clothes, furniture and toys, for example.

What are the disadvantages of Nesting?

Despite its several benefits, nesting is not appropriate or beneficial for all families in all circumstances. Nesting requires parents to maintain open communication, cooperation, and a willingness to set personal differences aside for the sake of creating a single harmonious home environment for the children. It also requires mutual respect for the other’s personal space and privacy in the shared home.

Depending on the circumstances of the relationship breakdown, it might be too difficult or painful for parents to continue to share a home, even if they are not staying there at the same time, and any unhappiness or conflict that occurs, as a result, could impact the children.

Even parents with a good co-parenting relationship might find that sharing responsibility for a home after separation can be difficult to coordinate, and petty annoyances over, for example, who stocks the fridge and cleans the bathroom, can create friction.

In communicating with their children about a nesting arrangement, parents need to protect against the risk of confusion or mixed messages about their parent’s relationship. Seeing their parents alternating living in the family home might create false hope for reconciliation or contribute to a sense of uncertainty.

While nesting might work well in the short term arrangement, it is usually not appropriate in a longer term living arrangement where children may benefit from making a home with each parent separately.

While it offers stability and continuity, it may also introduce confusion and require careful management from the parents. Tees family solicitors can help provide guidance on the legal aspects of nesting and help ensure the children’s best interests are prioritised throughout the process.

Stonewalling: Domestic abuse

Posted on 26 March 202423 April 2025 by Sarah O'Sullivan

Domestic abuse includes various forms of harm, both visible and invisible. In this article we look at one form of invisible abuse – stonewalling – and aim to shed light on its profound impact on victims, and strategies to recognise and deal with it.

Stonewalling as a form of domestic abuse

When carried out intentionally, stonewalling can be a manipulation tactic involving deliberately refusing to communicate, withdrawing from interaction, and/or avoiding discussions. Intentional stonewalling by an emotionally abusive or controlling partner can be used to exert power and manipulate circumstances. Its subtle nature makes it challenging to detect, but its effects can be deeply damaging over time. It can demean a partner while gaining control over a situation.

The psychological impact of stonewalling is significant, with victims often grappling with feelings of severe loneliness, anxiety, and depression. The persistent rejection and silence from their partner can lead to self-doubt, and over time, erode their self-esteem, self-confidence and communication skills.

Context is key – unintentional stonewalling can arise outside a domestic abuse context, when individuals, often through learned habits, refrain from communicating to manage challenging or sensitive subjects, or to avoid escalating a conversation, without intending to manipulate or cause any harm to someone else. While hurtful and upsetting, this behaviour is not domestic abuse.

Recognising stonewalling

Identifying subtle signs of stonewalling in a relationship can be challenging, as they are often not obvious.

The following are examples of indicators of stonewalling by a perpetrator of domestic abuse.

Avoiding eye contact, intentionally appearing aloof and disinterested.
Giving the silent treatment, ignoring questions or attempts to initiate discussions.
Avoiding meaningful conversation and/or refusing to discuss significant issues.
Withdrawing from discussions.
Emotional detachment or distancing, appearing indifferent or unresponsive to the emotional needs or concerns of the other person
Physical withdrawal, including leaving a room during a conversation or turning their back on a partner while they are talking
Deflecting blame, making excuses or refusing to admit fault, failing to take responsibility for the impact of their actions and behaviours on others.

Stonewalling does not typically involve an isolated incident but rather a pattern of behaviour, often carried alongside other abusive behaviours.

What can a victim do about stonewalling?

For a victim, recognising that intentional stonewalling is being used as a form of manipulation, control and abuse and is not a reflection of their own inadequacies is the first step to breaking free from such destructive patterns. Seeking the right professional support can provide the person being stonewalled with the necessary tools to heal from the emotional scars, regain a sense of self-worth and find a way out of abusive situations.

Reaching out to trusted friends, family members, or support groups can provide emotional support and guidance. Sharing experiences with others who understand can help a victim feel less isolated.

Professional counselling and therapy can help someone to rebuild and recover from an abusive relationship including one that has involved stonewalling. However, legal advice might also be needed.

The legal definition of domestic abuse was expanded by the Domestic Abuse Act 2021 and this has led to an increased awareness and understanding of non-physical forms of abuse and better support and legal protections for victims of such abuse. Victims of domestic abuse of any kind have the legal right to protection, and at Tees, we are experienced in helping clients in these situations.

Our solicitors can help you apply for the right court order to protect you and can support you through the process. We can also help you if your partner or abuser breaks the terms of a court order.

If you are in immediate danger from domestic abuse, call the police – dial 999.

Key changes to employment law coming into effect this April 2024

Posted on 25 March 202422 March 2025 by Sarah O'Sullivan

With numerous changes to employment law coming into effect from 6 April 2024, employees and employers should remain current and prepared for the latest legal developments.

Our summary below highlights key changes that will be made to the following:

National minimum wage
Flexible working
Carer’s leave
Paternity leave
Calculating holiday pay for irregular hours and part year workers
Redundancy protection
Changes to tribunal compensation limits and statutory amounts for a weeks’ Pay

National minimum wage and national living wage

From 1 April 2024, the National Living Wage will increase to £11.44 an hour (from £10.42), and this will be adjusted to include those aged 21 and over.

The National Minimum Wage from 1 April will increase to:

£8.60 an hour (from £7.49) for workers aged 18-20;
£6.40 an hour (from £5.28) for workers under the age of 18; and
£6.40 an hour (from £5.28) for apprentices.

Employers should ensure they meet the new rates applicable. Where necessary, employers should increase employee remuneration for the first pay period after 6 April. Failure to meet the requirements may lead to staff raising grievances and/or bringing claims and/or HMRC taking enforcement action. For more complex arrangements, such as where accommodation is provided, we recommend employers take advice to ensure that they are meeting the requirements.

Flexible working

From 6 April, the right to make a flexible working application will become a day-one right for all employees. The Flexible Working (Amendment) Regulations 2023 will remove the current requirement for an employee to be continuously employed for at least 26 weeks to make an application.

Under the new legislation, employees can make two applications per year and will not have to explain the effect this change in work might have on their employer. Employers will have two months (previously three) to consult and respond to the flexible working requests.

Employers should observe the guidance on handling flexible working requests (in conjunction with the new regulations) which has been published by ACAS in their new Code of Practice which can be found at: https://www.acas.org.uk/acas-code-of-practice-on-flexible-working-requests/html

Carer’s leave

The Carer’s Leave Act 2023 will come into force on 6 April. This gives employees the right to take one week of unpaid leave per year to provide or arrange care for a ‘dependant’ who has:

– a physical or mental illness that means they’re expected to need care for more than three months;
– a disability as defined by the Equality Act 2010; or
– requires care because of their old age.

The dependant does not have to be a family member, it can be anyone who relies on the employee for care. This is another day-one right. Employees will be able to take this leave flexibly, but they can only take one week of leave every year.

Employers should ensure that managers and senior leadership understand this new entitlement and communicate the changes to employees. Employers will need to consider how this will affect any contractual and/or carer policies they might have in place, and if necessary, update their policies to cover the new right. We recommend seeking advice as appropriate to ensure that policies and procedures are compliant.

Paternity leave

Changes to The Paternity Leave Amendment Regulations 2024 will come into force on 6 April.

The Regulations (which will apply in cases where the expected week of childbirth falls on or after 6 April), will allow fathers and partners to take their paternity leave in two non-consecutive blocks of one week within the first year after the birth or adoption of their child. This change offers fathers and partners more flexibility to take leave at times which work for their family. Employers should be mindful that this new measure will only require an employee to provide four weeks’ notice prior to each period of leave.

Again, it is important that employers review their policies and processes in line with the new Regulations and update any policies and procedures as appropriate and seek advice as appropriate.

Calculating holiday pay and leave for irregular hours and part year workers

The Employment Rights (Amendment, Revocation and Transitional Provision) Regulation 2023 contains important changes to how holidays should be calculated and paid for ‘irregular-hours’ and ‘part-year’ workers (both of which have been defined in the Regulation).

From 1 April 2024, employers must adopt the accrual system for calculating leave entitlement when dealing with irregular hours or part year workers. This change means that rather than using the leave year system (i.e. 5.6 weeks leave in a given leave year comprised of 4 weeks’ annual leave and 1.6 weeks’ additional leave), they will instead get one-twelfth of their leave in each month (i.e. if a worker works for 5 days week, and is entitled to 28 days annual leave a year, after their third month of working, they would be entitled to 7 days’ leave).

Separately, for leave years starting on or after 1 April 2024, employers will also have the option to pay their irregular hours and part-year workers rolled-up holiday pay. This involves spreading a worker’s holiday pay entitlement over the year by adding an amount on top of their basic pay. Employers should notify their worker’s if they are planning to use rolled-up holiday pay, and introducing this change might involve updating contracts and any policies and procedures.

For employers, practical difficulties can arise when workers who have irregular hours do not receive the correct amount of holiday pay under the rolled-up holiday pay system. Workers may receive too much or too little depending on the number of hours worked, and the risk is that this could potentially result in claims being brought for unlawful deduction of wages. To mitigate this risk, employers need to ensure that payslips make clear what element of a worker’s pay is holiday pay and what is basic pay and ensure that they meet any requirements around clearly setting this out in the worker’s pay information.

Redundancy protection

For employees taking maternity, shared parental or adoption leave, The Protection from Redundancy (Pregnancy and Family Leave) Act 2023 from 6 April will bring into force The Maternity Leave, Adoption Leave and Shared Parental Leave (Amendment) Regulation 2024, which will extend the priority status for these individuals being offered suitable alternative roles by their employer (if available), where they have been selected or put at risk of redundancy. The act most importantly now extends to employees who are pregnant.

The protection will be extended for up to 18 months (after the expected week of childbirth, the child’s date of birth, or adoption), for those who have recently returned to work from maternity, adoption or shared parental leave (after six or more consecutive weeks) and for employees who are pregnant and have notified their employer of their pregnancy.

Employers will need to ensure that managers and senior leadership staff are aware of the changes being made to the priority status for redeployment opportunities in redundancy situations.

Tribunal Compensation Limits and a Week’s Pay

The maximum compensatory award for unfair dismissal will increase from £105,707 to £115,115, or a year’s gross pay, whichever is lower;
The limit on one week’s pay when calculating redundancy pay (and the basic award for unfair dismissal) will be raised from £643 to £700;
The minimum basic award for some forms of unfair dismissal will rise from £7,836 to £8,533; and
The cap on statutory redundancy pay will increase from £19,290 to £21,000.

Understanding medical negligence in breast cancer

Posted on 18 March 202423 March 2025 by Sarah O'Sullivan

As part of Tees’ ongoing commitment to raising awareness about important legal and medical issues, we’ve prepared the following guide exploring the interaction between breast cancer and medical negligence. This guide aims to provide an overview of misdiagnosed breast cancer, common issues in medical care and bringing a legal claim, as well as providing resources for those affected.

What is breast cancer: Understanding the disease and risk factors

Breast cancer is the most common cancer in the UK, with around 55,900 people diagnosed every year. Breast cancer can occur in men and women, though it is significantly more common in women with one in seven women in the UK developing breast cancer during their lifetime.

Causes and risk factors

The cause of breast cancer is not fully understood, though research has shown several factors can impact the risk of developing the disease, including:

Age- most breast cancers occur in women over 50
Being overweight or obese
Drinking alcohol
Taking the contraceptive pill or HRT
A family history of breast cancer
Previous benign breast disease
A previous diagnosis of breast cancer

Symptoms

The NHS Breast Screening Programme invites all women between the ages of 50-70 registered with a GP for screening every three years. It is important however to look out for potential symptoms of breast cancer, which can include:

A lump or thickening in the breast or armpit
Alterations in the size or shape of the breast
Dimpling or puckering of the skin
Changes in the nipple, such as inversion, discharge, or rash
Redness or swelling of the breast
Continual pain or discomfort

It is imperative to consult a medical professional for further examination if you notice any of these symptoms.

Breast cancer diagnosis

Diagnosis with breast cancer can occur after routine screening or on consulting with your GP having noticed symptoms. You GP will examine you and if they think further investigation is needed will refer you to a specialist breast cancer clinic. Investigations can include:

Examination
Mammogram
Breast Ultrasound
Biopsy – including needle aspiration, needle biopsy or vacuum assisted biopsy

Treatment

Once a diagnosis of breast cancer has been made more tests may be required to establish the type of cancer and to stage the disease. These tests may include MRI or CT scans, blood tests, and checking lymph nodes for cancer cells. The exact combination of treatment will depend on the type and stage of the disease, however, the main treatments for breast cancer are:

Surgery
Radiotherapy
Chemotherapy
Hormone therapy
Targeted therapy

The prognosis for breast cancer is generally good, particularly with early diagnosis. Survival will depend on the type and stage of the cancer, your level of health and fitness, and whether you have had any previous treatments.

The legal perspective: Breach of duty and causation

To be successful in a medical negligence claim it is necessary to prove that:

The standard of care provided fell below the level normally to be expected of a practitioner in that field or specialisation at the relevant time (Breach of Duty). If the practitioner can show in his/her defence that there is a body of competent practitioners who would have acted in the same way, the claim will not succeed.
The damage suffered is a direct consequence of the negligent acts or omissions (causation). The fact that a practitioner can be shown to have been negligent is not sufficient on its own – You must be able to establish that there is a direct causal link between the negligence and the injury for which you are claiming compensation. This link between cause and injury is not as obvious as it sounds and must be supported by independent medical opinion.

Medical negligence and breast cancer: Categories and causes

A diagnosis of breast cancer is always devastating, however, if there has been negligent treatment this can lead to delays in diagnosis and treatment which could allow the cancer to progress. Negligence in diagnosing and treating breast cancer can have a devastating impact on patients, affecting the stage and grade of disease, and treatment options, and potentially reducing the chance of survival.

Common types of negligence in breast cancer claims include:

Failing to refer a patient for further investigation;
Failing to investigate symptoms adequately;
Misdiagnosis;
Failure to report scans and interpret investigation reports properly;
Inappropriate treatment plans;
Substandard surgery;
Delays in providing treatment;
Failing to provide adequate follow-up.

How to claim compensation for medical negligence in breast

Compensation aims to put the patient back in the position they would have been in had the negligence not occurred.

The first step in bringing a legal claim is to collect the evidence to establish a breach of duty and causation. This includes obtaining medical records, taking witness statements, and liaising with independent medical experts to identify whether negligence has occurred and, if so, the impact.

Compensation levels will be assessed based on the unique circumstances of each situation, taking into account the injuries and losses resulting from negligence. Compensation can be claimed for the pain, suffering and loss of amenity resulting from the negligence, including additional or more invasive surgeries or treatment required, psychiatric damage, scarring, and a reduction in life expectancy or worse prognosis. Compensation can also be claimed for financial losses including loss of earnings, care, medical treatments and therapies, aids and equipment, and travel.

If you believe you’ve been harmed as a result of medical negligence in a breast cancer case, it’s vital to consult skilled solicitors who possess a profound comprehension of breast cancer claims. At Tees our specialist medical negligence solicitors have expertise in breast cancer claims and have successfully secured compensation for many patients who have suffered injuries because of negligent breast cancer care and treatment, and for those who have lost loved ones due to substandard care. Our experienced solicitors will guide you through the legal process and support you to obtain the compensation necessary to move forward.

Support and resources for victims of medical negligence

If you or a loved one have suffered from negligent care or treatment in respect of breast cancer it can feel overwhelming and incredibly distressing. However, it’s important to know that you are not alone. There are various support options available to help you navigate through this challenging time and here at Tees we will not only guide you through the legal process to obtain compensation but will direct you to specialist services to support you through this difficult time.

These resources can provide valuable information and insights, helping you make informed decisions about your situation.

For further help and information, you may find it beneficial to explore the following resources:

These trusted sources offer comprehensive information on breast cancer, including details about the condition, its diagnosis, available treatments, and support networks.

At Tees Law, our expert medical negligence solicitors are committed to helping victims of medical negligence in breast cancer cases. We understand the complexities of these claims and work tirelessly to ensure our clients receive the compensation they deserve. Our initial investigations are entirely free of charge and, should we consider there are sufficient prospects of success to bring a legal claim, we can bring breast cancer claims on a no-win, no-fee basis. If you have concerns about your care or treatment concerning breast cancer, contact us today to discuss your case and explore your legal options with our dedicated team of specialist solicitors.

What is professional negligence?

Posted on 12 March 202420 March 2025 by Sarah O'Sullivan

If you have instructed a professional and consider that the professional has been negligent, you may want to recover the losses you have suffered.

Claims can be brought against various professionals, including surveyors, architects, financial advisors, accountants, and solicitors. The term “professional” is undefined, but if you consider the person you instructed to act as a professional and you suffered loss as a result of their negligence, you can consider a professional negligence claim against them.

Usually, professionals are required to have professional indemnity insurance. If you begin a professional negligence claim, one of the first points to establish is whether the professional is insured. This is to ensure that if you succeed with your claim, you will be able to recover your financial losses. If the professional is not insured, then you need to be certain that they, or their business, have sufficient financial means to make a claim worthwhile. We can help you to consider the financial viability of bringing a claim from the outset so that you do not end up further out of pocket.

What needs to be confirmed to establish a professional negligence claim?

The key elements of the claim are:

Duty: in simple terms, to bring a claim, the professional must have owed you a duty. This can be contractual (maybe set out in a written agreement stating what the professional is meant to do) or based on the common law duty to use the skill and care of a reasonably competent professional in the relevant field (this does not need to be set out in writing).
Breach: the professional must have breached the duty. Perhaps he or she did not carry out your instructions, or maybe you were given advice that no other reasonably competent professional would have given. You may need evidence from an expert to prove the breach occurred.
Causation: you must be able to show that you relied on the professional’s negligent advice, and if it wasn’t for that advice, you would not have suffered damage. This may need to be evidenced by a witness statement.
Loss: assessing loss is more complicated than you may expect. There may be a difference between the full loss you have suffered, and the loss that is recoverable from the professional. This is because the law says that you can only recover losses that fall within the scope of the professional’s duty. Also, different losses are recoverable depending on different bases of claim.

The professional may argue that the recoverable loss should be reduced, because you have not mitigated your loss (essentially you have a duty to minimise your loss if you can, although you are not required to take onerous steps) or because you were also negligent, and your negligence contributed to the loss. The professional may also argue that another party was equally responsible for the loss.

If your claim is successful, you can seek to recover a reasonable proportion of the legal costs you have incurred.

I want to progress a claim against a professional: what next?

In the first instance, it is strongly recommended to instruct a solicitor with expertise in this area. If the professional’s indemnity insurance policy is responding to your claim, it is very likely that the insurer will instruct an experienced solicitor from its panel to defend the claim and try to prevent you from making the full recovery you deserve (or any recovery at all).

If you do not instruct a solicitor, be aware that the Courts have been clear: individuals acting for themselves in litigation will be held to the same high standards as qualified solicitors.

Funding the costs of instructing a professional negligence solicitor to act for you can be daunting, but Tees Law is on hand to explain your options openly and honestly.

Time limits: the clock is ticking

If you decide to proceed with a claim, the first thing to establish is whether you are in time. All professional negligence claims have time limits. Once the applicable time limit (referred to as a limitation period) expires, you cannot proceed any further. See our article for further information on Time limits.

If you think you may have a claim against a professional who has acted for you and would like advice from a specialist professional negligence solicitor, please contact Alice Evelegh-Taylor at Tees on alice.evelegh-taylor@teeslaw.com to discuss your claim.