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Embezzlement, the misappropriate or misuse of company funds by an employee, is a serious allegation, and its impact on businesses can be significant, ranging from financial losses to reputational damage.

If an employee is discovered to have embezzled money from your company, you must act swiftly and carefully to protect your interests and ensure you do not land in legal difficulties.

What action should I take?

When embezzlement is discovered, it is important to take immediate action to minimise financial loss and damage to your reputation.

The key steps to take are:

• Investigation – You should launch an internal investigation to obtain the facts, including a review of financial records, interviewing witnesses and speaking to your employment law team, as well as a commercial law specialist.

At an early stage in the investigation process, consideration should be given to suspending any suspected staff to prevent them interfering with an investigation or concealing evidence and to minimise the opportunity for further losses.

• Disciplinary action – After completing your investigations and consulting with HR and your legal advisers, there may be a case for commencing disciplinary proceedings against any staff who appear to have been complicit in any wrongdoing or have not adhered to any fraud prevention policies/procedures. Any disciplinary action should be conducted in accordance with the ACAS Code on Disciplinary & Grievance Procedures and company policies/procedures.
• Reporting – Embezzlement is a crime so, if it is discovered and reasonably confirmed, you should consider reporting it to the relevant authorities. There can be liability for organisations whose managers choose to turn a blind eye.
• Managing potential reputational damage – You might wish to consider whether any additional public relations services are needed.
• Recovery – You may consider taking civil action to recover misused funds and consider whether you have any relevant insurance cover.
• Review – You should review your internal processes and strengthen controls to ensure this does not happen again.

Employers must tread carefully when dealing with allegations of embezzlement.

Accusing an employee without evidence or mishandling the investigation could lead to legal claims including wrongful dismissal, unfair or constructive unfair dismissal, or defamation.

Particular care is needed when there might be a concurrent criminal or regulatory investigation to avoid jeopardising a potential prosecution.

Consulting employment, commercial and even criminal specialists as appropriate at each stage is critical to ensure the correct procedures are followed and the business is protected from further risks.

For more information or to discuss your specific concerns, contact us today.

As the festive season approaches, we are approaching the end of the holiday year for many employees – and a time when many are looking to book time away from the office.

While we understand that this can be a busy time of year, it is important that you understand your employees’ holiday entitlements and allow them to take the holiday days to which they are entitled.

Failing to do so could result in penalties, as well as poor staff satisfaction.

For those earning commission or regular overtime, the payment made to employees for holiday must be considered as it is not straight forward. Please contact us for further advice on this.

Basic entitlement

If you are an employer, most of your employees will be classed as workers (if they have a contract with you and you pay them) and will therefore be entitled to 5.6 weeks of paid holiday per year as a minimum.

For those who work ‘traditional’ hours – i.e. they work a five-day week, statutory leave entitlement is 28 days or more of paid leave per year, although many employers now offer more.

This can, for example, be eight bank holidays and 20 days (four weeks) of holiday.

However, if you offer additional holiday allowances within an employee’s contract, you must allow them to take this holiday, not simply their statutory entitlement.

Part-time and irregular workers

Part-time workers are entitled to 5.6 weeks’ leave, pro-rated to the number of days that they work. For example, if someone works two days per week, they are entitled to 2 x 5.6 days, which equals 11.2 days.

Changes to the Working Time Regulations earlier this year also amended the way in which holiday entitlement is calculated for part-year and irregular hours workers.

Holiday entitlement is calculated at 12.07 per cent of the hours they work in a pay period, paid either in the month in which it is taken or spread evenly across each pay period.

Refusing leave

Taking leave can put additional strain on busy teams, so we understand that it is sometimes necessary for employers to decline leave requests.

You must give the employee at least the same notice as the time they wish to take off. For example, if an employee asks for a week off, you must refuse the leave at least a week ahead of the date on which they wish to start their leave.

If you do not, they will be entitled to take the leave and be paid for it.

Additionally, you must give employees the opportunity to take their full leave and pay them appropriately for that leave taking account of regular overtime for example.

If you repeatedly refuse leave to the point that employees are not able to take their entitlement, you may find yourself subject to grievances or an Employment Tribunal, if the situation escalates.

For advice on your employees’ holiday entitlement or their pay entitlement when taking holiday, please contact us.

Continuing our annual tradition, we have lent our support to a number of high street retailers in the lead-up to Christmas.

We proudly sponsored the Best Dressed Window competition for retailers on Rayleigh High Street, organised and judged by the Rayleigh Town Council.

This year, many local businesses pulled out all the stops to dress their windows for the festive season, making it incredibly challenging for the judges to choose their favourites.

Adam Davis, a Director at Palmers Solicitors, joined members of the Town Council on 17 December to present trophies, certificates and hampers full of Christmas goodies to the winners.

Adam Davis said: “The High Street is a huge part of the community in Rayleigh, which is why every year the team at Palmers Solicitors are always on board to sponsor the Best Dressed Window competition to show our support.

“Over the years, we have been able to build close relationships with neighbouring businesses and hope to continue to do so for many more to come.

“A big thank you to everyone who took part in the competition, and congratulations to the businesses that claimed a prize this year. We hope you enjoy the Christmas treats!”

As 2025 approaches, many are busy setting New Year’s resolutions, from personal growth to professional development – but how many will forget their Will?

We recommend updating your Will regularly, every five years and after major life events.

If you have not updated your Will in a while or 2024 has been a big year for you, it may be time to revise your Will and ensure it reflects your current wishes.

When Wills need updating

Aside from regular updates and reviews, there are a number of circumstances when you need to update your Will to reflect your family situation and estate.

These may include:

• Marriage or civil partnership, as this usually revokes existing Wills
• Divorce or dissolution as provisions for ex-spouses are typically invalidated
• The death of a beneficiary or executor
• The birth of children or grandchildren
• Significant asset changes, such as aquisition or disposal
• Changes to your relationships with family members or loved ones
• Changes to Inheritance Tax legislation

Reviewing a Will regularly ensures it reflects your current wishes and circumstances.

Updating your Will

There are generally two ways to update your Will, depending on the information you need to include. These are:

• A codicil – A formal, legally binding document that makes small changes to your existing Will, which must be signed and witnessed, like the original Will.
• Writing a new Will – For significant changes, it’s often better to create a new Will, which should clearly revoke the old one and detail your current wishes.

When writing a new Will or updating an existing one, it is important that you get it witnessed and signed properly, otherwise it may not be valid and your estate may not be distributed according to your wishes.

Recent changes

One of the headline changes to the UK tax code from the recent Budget was the updates to Inheritance Tax (IHT) law.

Agricultural Property Relief is being reformed from April 2026, meaning farms passed on will be subject to 100 per cent relief for the first £1 million of combined assets and 50 per cent relief for additional assets.

For advice on updating your Will in the new year, please contact our team.

It’s that time of year when saying “yes” to just one more drink at the Christmas festivities could cost far more than your utility bills this winter and carry devastating consequences for your life and others on the road.

While most people understand that drink driving is illegal, the legal alcohol limits in the UK are stricter than many realise:

• 35 microgrammes of alcohol in 100 millilitres of breath
• 80 milligrammes of alcohol in 100 millilitres of blood
• 107 milligrammes of alcohol in 100 millilitres of urine

What happens if you’re suspected of drink driving?

If a police officer suspects you of drink driving, you’ll typically be asked to take a roadside breath test.

If the roadside breath test is positive you are likely to be arrested and taken back to a police station to provide an evidential test, that is one that can be used in Court. Police can also request blood or urine samples under specific circumstances, such as:

1. When a breath sample isn’t feasible for medical reasons.
2. If a reliable breath-testing device isn’t available.
3. If the breath test results are deemed unreliable.
4. If there’s reason to believe drugs may be involved.

It’s important to note that refusing to provide a requested sample without a reasonable excuse is a separate offence of failing to provide a specimen which is similar to, but more serious than, most cases of simple driving with excess alcohol.

The consequences of drink driving

The consequences of drink driving can be life-changing, extending beyond legal penalties to personal and professional impacts.

Penalties for driving while over the limit include:

• Up to 6 months imprisonment
• An unlimited fine
• A driving disqualification for at least 1 year (or 3 years if convicted twice in 10 years)

However, if you cause death by careless driving under the influence the consequences are far more severe.

You could receive a life imprisonment sentence, an unlimited fine, a driving ban for at least 5 years and a mandatory extended driving test to regain your licence.

Beyond these legal penalties, a drink driving conviction can significantly increase your car insurance costs, affect your employability, and restrict your ability to travel abroad.

Alternatives to drinking and driving

Christmas parties are supposed to be a night to have fun and relax, not a prelude to regret.

When you are planning your options for getting to and from your festivities you have several options to consider.

For instance, you could designate a driver in your group who abstains from alcohol, use a taxi service, or depending on the time your event finishes, you may be able to catch some form of public transportation.

What should you do if you are caught?

If the tests come back confirming the officer’s suspicions that you were drink driving, it’s important to seek legal advice as soon as possible.

Our Road Traffic Department can provide specialist advice and representation, with the aim of defending and preserving your licence, wherever possible.

Our experienced team know what evidence to seek and what arguments could be used in favour of your defence to avoid or limit your driving ban.

We will provide you with advice on your rights in connection with court appearances.

For further information on how our Traffic Offences Solicitors can support you, contact our team.

If you need advice on road traffic offences, please contact our team to discuss your needs.

As the festive season approaches, work Christmas parties offer a chance to unwind and celebrate with colleagues – but sometimes things go wrong.

Inappropriate behaviour and sexual harassment clearly have no place in the office, including at Christmas parties, but it does happen, particularly in environments that are informal and where alcohol may be served.

It is important that you understand your rights under the law relating to sexual harassment at work Christmas parties to help you stay safe and take action if you experience inappropriate behaviour from a colleague or witness inappropriate behaviour.

What classes as sexual harassment?

The Equality Act 2010 outlines sexual harassment as “unwanted conduct of a sexual nature” that “violates dignity” or “creates an intimidating, hostile, degrading, humiliating or offensive environment”.

This can include comments or invasive questions as well as physical touch or assault.

Behaviour does not have to cause you physical harm or danger to be considered harassment.

Remember that, while an informal atmosphere or alcohol can lead to lowered inhibitions, they are not excuses for sexual harassment.

The Act prohibits sexual harassment in the workplace by anyone, whether they are more junior or senior than yourself, or they are a peer.

Are Christmas parties an extension of the workplace?

Christmas parties organised by an employer are classed as an extension of the workplace, meaning workplace policies and laws against harassment still apply.

For employees and employers, this means creating a safe environment and behaving professionally and appropriately.

Additionally, the Act mandates that employers take ‘reasonable steps’ to avoid sexual harassment in the workplace and support those who report it.

Taking action

Your employer has a legal obligation to address sexual harassment when it is reported to them, if it has happened at a work event.

As a first step, you should report it to the relevant person, whether that be your supervisor, a trusted senior staff member or a dedicated HR representative.

Your employer has a responsibility to investigate your complaint and take appropriate action to ensure your safety and the subsequent safety of future events for all.

If your concerns are not addressed, you may have the option to pursue a claim in an Employment Tribunal.

You cannot be dismissed for reporting sexual harassment and it may considered unfair dismissal if you are. As it relates to rights outlined in the Equality Act, this may be considered automatically unfair dismissal, so you may not have to demonstrate two years’ service before making a claim.

Make sure that you keep a record of any incidents if you can, as this will help you to demonstrate harassment.

If you have experienced sexual harassment at work and feel you have not been listened to appropriately, please contact our team.