Employment Rights Act 1996: Primary UK legislation governing employment rights, including terms of employment, unfair dismissal, and employee protections that must be considered in deferred compensation arrangements.
Income Tax (Earnings and Pensions) Act 2003 (ITEPA): Key legislation governing the taxation of employment income, including deferred compensation and benefits in the UK.
Companies Act 2006: Fundamental legislation affecting corporate governance, directors' duties, and company operations in relation to employee compensation schemes.
Equality Act 2010: Legislation ensuring non-discrimination in employment terms and conditions, including compensation arrangements.
Pensions Act 2004: Legislation governing pension schemes and retirement benefits, which may interact with deferred compensation arrangements.
Pensions Act 2008: Contains auto-enrollment provisions and other pension requirements that might affect deferred compensation structuring.
Financial Services and Markets Act 2000: Regulatory framework for financial services in the UK, relevant if deferred compensation involves securities or financial instruments.
Working Time Regulations 1998: Regulations governing working hours and conditions that may impact compensation structures.
TUPE Regulations 2006: Protections for employees during business transfers, including preservation of employment terms and conditions.
UK GDPR: Data protection regulations governing the handling of personal information in compensation arrangements.
Data Protection Act 2018: UK's implementation of data protection requirements, complementing UK GDPR in handling personal data in compensation schemes.
UK Corporate Governance Code: Best practice guidelines for corporate governance, including principles for executive compensation and remuneration policies.
HMRC Tax Rules: Revenue authority guidelines and rules specifically governing the tax treatment of deferred compensation arrangements.
Common Law Contract Principles: Fundamental legal principles governing contract formation, interpretation, and enforcement in England and Wales.
Trust Law Principles: Legal framework governing trust arrangements, often used in structuring deferred compensation schemes.
