Restrictive Covenants: Dos and don’ts to protect an employer’s interests

Slaughter and May | Employment Law Journal | October 2013 #144
Jonathan Fenn and Clare Fletcher explore the importance of tailoring restrictive covenants to ensure employers maximise their chances of safeguarding confidential information and preventing competitive activities ‘The best covenants are tailor-made to the individual circumstances of both employer and employee.’ Employees gain an in-depth knowledge of their employer’s business, including key customers, suppliers, technology, trade …

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Futter & anr v HMRC; Pitt & anr v HMRC [2013] WTLR 977

Wills & Trusts Law Reports | July/August 2013 #131

The first appeal concerned two settlements, made with non-resident trustees, by Mr Futter. Considerable ‘stockpiled’ gains were rolled up while the trusts were non-resident and, in exercise of the powers conferred by the trusts, new resident trustees were appointed and capital was distributed to Mr Futter and his children in the mistaken belief that the ‘stockpiled’ gains, which would be attributed to them, would be absorbed by allowable losses that had been realised, so that no liability to capital gains tax would arise. In advising as to the effect of s87 of the Taxation a...