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Newsletter
Welcome to September's edition of the UK Tax Round Up. This month has seen decisions on UK tax residence, VAT group eligibility and the Supreme Court’s ruling in the long running case involving the employment status of football match officials.
September 2024
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Newsletter
Co-Worker’s Single Use Of “N-Word” Can Create A Hostile Work Environment
Bailey v. San Francisco Dist. Attorney's Office, 16 Cal. 5th 611 (2024)
Co-Worker’s Social Media Posts Can Create A Hostile Work Environment
Okonowsky v. Garland, 109 F.4th 1166 (9th Cir. 2024)
Unions Lose Latest Attempt To Classify Uber/Lyft Drivers As Employees
Castellanos v. State of Cal., 16 Cal. 5th 588 (2024)
Termination Of Employment 56 Days After EEO Complaint Was Not Retaliatory
Kama v. Mayorkas, 107 F.4th 1054 (9th Cir. 2024)
Party To Contract May Assert Fraudulent Concealment Claim Under Certain Circumstances
Rattagan v. Uber Techs., Inc., 324 Cal. Rptr. 3d 433 (Cal. S. Ct. 2024)
Non-Compete Associated With Partial Sale Of Business Must Be “Reasonable” To Be Enforced
Samuelian v. Life Generations Healthcare, LLC, 104 Cal. App. 5th 331 (2024)
Former LA Times Columnist Was Properly Awarded $3.5 Million In Fees/Costs Following $1.25 Million Judgment
Simers v. Los Angeles Times Commc’s LLC, 104 Cal. App. 5th 940 (2024)
Discrimination Claim Of Worker Who Performed “Mostly Menial Work” For Buddhist Temple Was Barred
Behrend v. San Francisco Zen Ctr., Inc., 108 F.4th 765 (9th Cir. 2024)
PAGA Plaintiffs Did Not Have Standing To Intervene In Parallel Action Involving Overlapping Claims
Turrieta v. Lyft, Inc., 16 Cal. 5th 664 (2024)
Corporate Pilots Are Exempt From FLSA Overtime Pay
Kennedy v. Las Vegas Sands Corp., 110 F.4th 1136 (9th Cir. 2024)
September 2024
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Newsletter
September 2024 AFRs and 7520 Rate
In the Matter of the Niki and Darren Irrevocable Trust and the N and D Delaware Irrevocable Trust, No. 2019-0302-SG (Del. Ch., July 24, 2024) – Delaware Court of Chancery Holds Trust Decanting Void Due to Noncompliance with Statutory Requirements
Conn. Pub. Act No. 24-104 – Connecticut Uniform Trust Decanting Act
Florida Bar Trust Law Committee – Legislative Proposal Re: Amendment to Decanting Statute
Neal v. Lamb-Ferrara, 2024 Fla. App. LEXIS 4172 (Fla. Ct. App., 3d Dist., May 29, 2024) - Warning to Out of State Lawyers Who Advise Florida Residents on Trust/Estate Planning and Administration Matters
ABA Formal Ethics Opinion 511R – Confidentiality Obligations of Lawyers Posting to Listservs
Conley v. Conley (In re Conley Trust), No. 366180 (Mich. Ct. App., July 18, 2024) – Michigan Court Holds Beneficiaries Properly Issued K-1s in Connection with Transfer Made Pursuant to a Trust Settlement Agreement
FedEx Corp. v. United States, W.D. Tenn., No. 2:20-cv-02794 – District Court Requests Supplemental Briefing on Impact of Loper Bright Doctrine in a Federal Tax Case; Taxpayer and Government Unsurprisingly Disagree
IRS Promulgates Final Regulations and Additional Proposed Regulations with Respect to Required Minimum Distributions from Qualified Retirement Accounts
September 2024
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Newsletter
Employee Who Wanted To Donate/Freeze Her Eggs Was Not Protected By Pregnancy Statute
Paleny v. Fireplace Products U.S., Inc., 103 Cal. App. 5th 199 (2024)
Whistleblower Claim Was Properly Resolved Against Employee
Ververka v. Department of Veterans Affairs, 102 Cal. App. 5th 162 (2024)
$1.4 Million Age Discrimination Judgment Upheld
Hoglund v. Sierra Nev. Memorial-Miners Hosp., 102 Cal. App. 5th 56 (2024)
Sexual Harassment Defendant Properly Challenged California Jurisdiction
Hardell v. Vanzyl, 102 Cal. App. 5th. 960 (2024)
Lyft Owes No Duty To Its Drivers To Do Background Checks On Riders
Al Shikha v. Lyft, Inc., 102 Cal. App. 5th 14 (2024)
Employer Properly Terminated Employee Who May Have Faked Injury
Perez v. Barrick Goldstrike Mines, Inc., 105 F.4th 1222 (9th Cir. 2024)
Supreme Court Reshapes Administrative Law
Loper Bright Enterprises v. Raimondo, 603 U.S. ___, 144 S. Ct. 2244 (2024); Corner Post, Inc. v. Board of Governors of Fed. Reserve Sys., 603 U.S. ___, 144 S. Ct. 2440 (2024)
Supreme Court Clarifies Federal Arbitration Act
Smith v. Spizzirri, 601 U.S. 472 (2024); Coinbase, Inc. v. Suski, 144 S. Ct. 1186 (2024)
Employer Failed to Provide Sufficient Proof That Employee Actually E-Signed Arbitration Agreement
Garcia v. Stoneledge Furniture LLC, 102 Cal. App. 5th 41 (2024)
FAA Preempts Latest California Anti-Arbitration Statute
Hernandez v. Sohnen Enterprises, Inc., 102 Cal. App. 5th 222 (2024)
Employer Fails to Show that Former Employee Had Express or Implicit Agreement to Arbitrate
Mar v. Perkins, 102 Cal. App. 5th 201 (2024)
Ninth Circuit OKs ABC-Test Statute Despite Different Classification Tests For Different Workers
Olson v. State of Cal., 104 F.4th 66 (9th Cir. 2024) (en banc)
Section 1981 Prohibits Employers From Discriminating Against United States Citizens
Rajaram v. Meta Platforms, Inc., 105 F.4th 1179 (9th Cir. 2024)
Employer May Have Fraudulently Concealed COVID-19 Outbreak
Chavez v. Alco Harvesting, LLC, 102 Cal. App. 5th 866 (2024)
Prelitigation PAGA Notice Satisfied Legal Requirements
Ibarra v. Chuy & Sons Labor, Inc., 102 Cal. App. 5th 874 (2024)
Time Employees Spent “Booting Up and Shutting Down” Computers Could Be Compensable
Cadena v. Customer Connexx LLC, 2024 WL 3352712 (9th Cir. July 10, 2024)
July 2024
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Newsletter
Employee Need Not Show “Significant Harm” Resulted From Discriminatory Transfer
Muldrow v. City of St. Louis, 601 U.S. ___, 144 S. Ct. 967 (2024)
NASA Scientist’s Hostile Work Environment Claim Should Not Have Been Dismissed
Mattioda v. Nelson, 98 F.4th 1164 (9th Cir. 2024)
Court Properly Dismissed Lawsuit Of Employee Who Failed To Exhaust Administrative Remedies
Kuigoua v. Department of Veteran Affairs, 101 Cal. App. 5th 499 (2024)
Employer Is Not Liable For Malicious Prosecution Against Former Employee
Lugo v. Pixior, LLC, 101 Cal. App. 5th 511 (2024)
Stock Options Are Not Wages Under The Labor Code
Shah v. Skillz Inc., 101 Cal. App. 5th 285 (2024)
Attorneys Who “Severely Over-Litigated” Wage Claims Were Still Entitled to Reasonable Fees
Gramajo v. Joe's Pizza on Sunset, Inc., 100 Cal. App. 5th 1094 (2024)
California Supreme Court Clarifies Scope of Compensable “Hours Worked”
Huerta v. CSI Elec. Contractors, 15 Cal. 5th 908 (2024)
New Period of Employment Requires New Arbitration Agreement
Vazquez v. SaniSure, Inc., 101 Cal. App. 5th 139 (2024)
Employer Waived Its Right To Arbitrate By Litigating Civil Action
Semprini v. Wedbush Secs. Inc., 101 Cal. App. 5th 518 (2024)
Employee May Proceed With Lawsuit Despite Only Alleging “Representative” PAGA Claims Despite Only Alleging “Representative” PAGA Claims
Balderas v. Fresh Start Harvesting, Inc., 101 Cal. App. 5th 533 (2024)
Plaintiff’s Attorneys Denied Extra Interest On Attorneys’ Fees
Vines v. O'Reilly Auto Enterprises, LLC, 2024 WL 1751760 (Cal. Ct. App. 2024)
California Employers Score a Rare Victory on Wage Statement Penalties
Naranjo v. Spectrum Sec. Servs., Inc., 2024 WL 1979980 (Cal. S. Ct. 2024)
May 2024
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Newsletter
Welcome to March’s edition of our UK Tax Round Up. This month has seen a number of interesting cases covering a range of issues, from the deductibility of costs against employment income to the place of effective management of a Mauritian trust. In addition, the Chancellor announced significant changes to the UK’s so called “non dom” rules in the Spring Budget and the new Finance Bill has been published.
March 2024
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Newsletter
Terminating Sanctions Entered Against Employee Who Deleted Relevant Text Messages
Jones v. Riot Hospitality Group LLC, 2024 WL 927669 (9th Cir. 2024)
“Dispute” Does Not Exist Under Ending Forced Arbitration Act Until Employee Asserts A Claim Or Demand
Kader v. Southern Cal. Med. Ctr., Inc., 99 Cal. App. 5th 214 (2024)
Really, Really Pay Those Arbitration Fees Within 30 Days – Really!
Hohenshelt v. Superior Court, 318 Cal. Rptr. 3d 475 (Cal. Ct. App. 2024)
Whistleblower Protection Laws Do Not Apply Outside the United States
Daramola v. Oracle Am., Inc., 92 F.4th 833 (9th Cir. 2024)
Former Employer Was Entitled To Injunction And Attorney’s Fees For Employee’s Misappropriation Of Trade Secrets
Applied Med. Distribution Corp. v. Jarrells, 2024 WL 1007523 (Cal. Ct. App. 2024)
Trial Court May Not Dismiss PAGA Claims On Manageability Grounds
Estrada v. Royalty Carpet Mills, Inc., 15 Cal. 5th 582 (2024)
Prevailing Employer May Only Recover Costs If FEHA Action Was “Objectively Frivolous”
Neeble-Diamond v. Hotel Cal. By the Sea, LLC, 99 Cal. App. 5th 551 (2024)
Dismissal of Representative PAGA Claim Vacated Following Adolph v. Uber Techs.
Johnson v. Lowe's Home Centers, LLC, 93 F.4th 459 (9th Cir. 2024)
March 2024
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Newsletter
Welcome to February’s edition of our UK Tax Round Up. This month has seen revised HMRC guidance on the capital contribution limb of the salaried member test and an interesting case on the tax basis for an employment termination settlement payment.
February 2024
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Newsletter
A Single Incident Of Harassing Conduct May Create A Hostile Work Environment
Beltran v. Hard Rock Hotel Licensing, Inc., 97 Cal. App. 5th 865 (2023)
New Trial Of Sexual Harassment Claim Ordered Following Admission Of Evidence Of Other Employees’ Complaints Against Plaintiff
Argueta v. Worldwide Flight Servs., Inc., 97 Cal. App. 5th 822 (2023)
Trial Court Gave Erroneous Jury Instructions In Whistleblower Case
Garrabrants v. Erhart, 2023 WL 9016436 (Cal. Ct. App. 2023)
Health Care “Opt-Out Credits” Do Not Count Towards Calculation Of FLSA Regular Rate of Pay
Sanders v. County of Ventura, 87 F.4th 434 (9th Cir. 2023)
Employer May Not Challenge Voided Employment Agreements Via Interlocutory Appeal
Dominguez v. Better Mortgage Corp., 88 F.4th 782 (9th Cir. 2023)
“Poison-Pill” Provision Voided Entire Arbitration Agreement
DeMarinis v. Heritage Bank of Commerce, 2023 WL 9113099 (Cal. Ct. App. 2023)
Rest-Break Class Gets Second Chance for Class Certification
Miles v. Kirkland’s Stores, 2024 WL 74698 (9th Cir. 2024
January 2024
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Newsletter
Welcome to December’s edition of our UK Tax Round Up. This month has seen two interesting decisions on the connections needed for amounts to be taxed as employment income, the latest instalment in the BlueCrest partner incentivisation plan case, an attempt to use cases invented by ChatGPT as evidence, publication of the Finance Bill and the revised UK/Luxembourg double tax treaty coming into force.
December 2023