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The Court of Appeal has confirmed that an Acas-negotiated COT3 settlement agreement covered an individual’s claim that his former employer had knowingly helped a subsidiary unlawfully victimize him when the subsidiary rejected his job application. This situation was covered by the COT3’s express terms settling claims that indirectly arose in connection with his employment.

2022 has seen further case law on the issue of the potential conflict between expressions of gender-critical beliefs in the workplace and proponents of gender identity. There are currently four main cases in this sphere: Forstater v. CGD Europe; Mackereth v. DWP; Higgs v. Farmor’s School; and Bailey v. Garden Court Chambers and Stonewall. There have been decisions in all four cases during 2022.

Following the Treasury’s confirmation that it intends to introduce a new “regulatory gateway” for authorized firms approving financial promotions, the FCA has launched a consultation on proposals to operationalize this new gateway. Complementing a wider program of reform to the financial promotions regime, the proposals will affect both authorized firms approving financial promotions as well as unauthorized firms communicating approved financial promotions.

On 7 September 2022, Brazil and the UK issued a joint declaration announcing the intention to start negotiating a double tax convention. This announcement came off the back of a number of years of discussion to progress both policy and technical issues – hence the treaty was able to be signed on 29 November 2022, within three months of that announcement. The treaty has not yet entered into force – this will happen upon completion of the legal procedures required by both countries, but it is not yet clear how long this will take.