Authors: Mirit Ehrenstein, Louise Mason, Kloe Halls

At a glance: employment and incentives developments, May 2025

Our guide includes: Supreme Court judgment on the definition of “sex” in the EqA 2010; Linklaters acts in successful defence of LTIP age discrimination claim; Changes to method of submitting ET3s to the ET; Proposed amendments to the Employment Rights Bill; Vicarious liability does not transfer under TUPE; DBT guidance on changes to directors’ pay rules; Proposed modernisation of Stamp Duty and SDRT; Restricting EBT inheritance tax exemptions; New SAYE bonus rates; End of year returns and joint NIC elections; Non-payment and forfeiture of Australian bonus invalid.