Cross-border executive appointments — key UK tax & corporate considerations

We outline the key payroll, tax and governance issues that overseas companies typically face when appointing a UK‑based executive.
We make the difference. Talk to us: 0333 004 4488 | hello@brabners.com
AuthorsJoseph ShelstonGeorgina Rothwell
6 min read

Trade union reform in the UK is entering a decisive new phase. After years of legislation that tightened the rules around lawful industrial action and made it increasingly difficult to organise, the Government is now moving to rebalance the system.
Measures introduced through the Trade Union and Labour Relations (Consolidation) Act 1992 and later strengthened by the Trade Union Act 2016 added significant procedural hurdles that many viewed as limiting effective union representation, even where a majority of workers supported it.
The Employment Rights Act 2025 (ERA) represents a marked shift in direction, with the reforms set to have significant implications for unions, employers and workers. As the new framework beds in, it’ll be essential for all stakeholders to understand the changes, engage with the emerging regime and prepare for a more dynamic — and potentially more challenging — period of industrial relations.
Here, Joseph Shelston and Georgina Rothwell from our employment team breaks down the ERA’s major changes, including the removal of ballot thresholds, introduction of electronic voting, expanded union access rights and new employer obligations.
The legislative pendulum is now swinging back with the ERA reforms:
Many of the reforms are expected to take effect throughout 2026 and 2027.
The Government’s intention is to:
A number of consultations connected to the ERA concluded at the end of last year, with further technical consultations continuing into early 2026. These consultations provide important detail on how several of the ERA’s key reforms will operate in practice.
The Government sought views on the new requirement for employers to give workers a written statement confirming their statutory right to join a trade union. The consultation explored the form the statement should take, what information it must include, how it should be delivered and how frequently it should be reissued. These measures will support the wider move to ensure that workers are fully informed of their rights under the ERA.
This consultation examined the practical arrangements for implementing the new statutory right for trade unions to access workplaces. It covered the process for unions to request access, employers’ obligations and response timelines and the principles that the CAC should apply when determining access. It also considered the enforcement regime, including penalties for non‑compliance. A statutory Code of Practice is expected to follow later in 2026.
The Government consulted on the Code of Practice that’ll sit alongside the new statutory framework for electronic and workplace balloting. This consultation considered the operational requirements for running compliant ballots, including security, verification mechanisms and employers’ responsibilities when balloting takes place in the workplace.
Acas is consulting on a new statutory Code that’ll provide guidance on time off for union equality representatives, as well as the facilities and support employers must provide to union representatives more generally. The draft Code is intended to align with the enhanced rights introduced by the ERA and will play an important role in shaping good practice going forward.
The ERA forms part of a wider package of reforms under the Government’s ‘Make Work Pay’ initiative to modernise the UK’s employment rights framework. The Government’s roadmap sets out a phased approach, with trade union reforms leading the way.
Key measures include:
The impact of these reforms is substantial for employers. The removal of statutory thresholds and procedural barriers will likely empower unions, increase the number of ballots for industrial action and enhance their leverage in collective bargaining, creating a cultural shift in the workplace. The introduction of electronic balloting and streamlined notification will also reduce their costs as well as administrative burdens.
The reforms will restore a stronger voice for workers and make it easier to take collective action when necessary, likely resulting in more trade unions being recognised.
The reforms will also reduce the risk of successful legal challenges to industrial action on technical grounds, increasing certainty for unions and their members. However, with increased union powers comes a responsibility to exercise them in line with legal requirements and good industrial relations practice.
Employers should now already be reviewing any collective bargaining arrangements they’re party to, developing contingency plans for industrial action and engaging proactively with unions to address workplace issues early.
Where employers don’t currently have a unionised workforce, employers should also be proactively engaging and collaborating with employees to maintain positive relations. Employers might also consider the introduction of internal workplace councils to deal with matters that may otherwise be subject to collective bargaining agreements if the workforce was unionised.
Employers will need to review and update policies, monitor ongoing consultations, ensure compliance with new statutory requirements and Codes of Practice and provide training to managers on the reforms and new protections for union members.
We understand that the evolving trade union landscape presents both challenges and opportunities for employers. With deep expertise in employment law and a proven track record advising on trade union matters, our award-winning team is well placed to help you to navigate the implications of the ERA.
Whether you're preparing for increased union engagement, reviewing recognition agreements or planning for legislative change, we offer pragmatic, forward-thinking support tailored to your needs.
Talk to our team by calling 0333 004 4488, emailing hello@brabners.com or completing our contact form below.


Loading form...

We outline the key payroll, tax and governance issues that overseas companies typically face when appointing a UK‑based executive.

We outline the key UK tax issues for employers sending staff to the UK and highlight steps to stay compliant while maximising reliefs.

We break down what the Budget means for international employers, investors and multinational groups.

We explore how attitudes, rights and workplace protections for LGBTQ+ people have shifted over the past four decades.

Find answers to our most frequently asked questions about settlement agreements and executive severance from our specialist employment lawyers.

We explore what the changes will mean in practice — from the new six‑month qualifying period to the removal of the statutory cap on the compensatory award.

We explain how employers can build supportive, inclusive environments that recognise both personal needs and organisational realities during Ramadan.

We discuss what the Fair Work Agency is, what powers it’ll hold and what businesses should be doing now to prepare.

We break down the Employment Rights Bill (ERB) — what’s changing, when it’s happening and how you can prepare.

We explain the legal issues that ‘rolling back’ DEI can create and offer some practical guidance to ensure that your organisation remains compliant.

We examine the consequences of Palou’s defection and the wider lessons for businesses negotiating contracts with athletes or other high‑value individuals.

We explore the key developments that in-house lawyers should have on their radar and what they mean for your organisation in the year ahead.

We explore the new immigration changes including higher salary thresholds, stricter qualification levels and limited relief under the TSL.

Individuals who want to take an employment case to a tribunal must first take part in a longer conciliation process.

We outline what’s changing in April 2026 (and beyond) and provide some practical steps that recruiters using umbrella companies need to take.

We explore how the Employment Rights Bill reshapes union access, strike rules and workplace protections for sport organisations.

We break down the case of AB v Grafters Group Ltd and explore some key lessons for employers.

We explore some of the key changes from the 2025 Autumn Budget that professionals should watch out for.

Our litigation team achieved a successful outcome for Docutech Office Solutions Ltd in a major claim against a former employee and his new employer.

We explore the key legal and practical considerations for retailers hiring seasonal staff.

We explain the legal protections available for employees who miscarry and the steps employers should be taking.

We explore the key responsibilities of UK sponsor licence holders and highlight the key issues they’re facing in fulfilling their duties.

We lay out the practical issues that employers are facing and look ahead to anticipated guidance from the EHRC.

Workplace reproductive health rights are due to be strengthened with the introduction of the Employment Rights Bill. We look at key changes and implications for employers.