In a rare occurrence, an employment case has made it all the way to the Supreme Court.In FMV v TZB[1] the Supreme Court was tasked with determining whether the High Court or the Employment Relations Authority (Authority) had jurisdiction to hear the plaintiff’s claim where...
Inland Revenue’s Tax Counsel Office (TCO) issued Technical Decision Summary (TDS 23) 23/01 on 22 February 2023. TDS 23/01 concerns whether settlement payments received after an employment dispute were taxable employment income. This TDS highlights the importance of co...
On 16 August 2022, the Fair Trading Amendment Act 2021 (Amendment Act) comes into force and will extend the unfair contract terms (UCT) regime to include small trade contracts.Many businesses regularly use standard form contracts which will fall within the UCT regime without...