Employment Law Guide - Norway
1. What terms govern the employment relationship? In particular:
1.1. Is a written employment contract or statement of employment terms required?
1.2. Are there any terms implied by law into the employment contract? In Norway, employment contracts for short term employment and hired workers should be provided in writing immediately on commencement of employment. For all other workers, a contract must be provided within one month of commencement of employment.
In the event that there is no written employment contract, the obligations of employment will still be binding.
According to Norwegian legislation, as a minimum requirement, the written contract must include some specific information, such as: • the parties’ identity; • identification of the workplace; • a specification or description of the employee’s duties; • occupational designation or title; • employment commencement date; • expected duration of employment (if temporary); • probationary period (if applicable); • the employee’s right to holiday and holiday payment; • and information regarding the terms for determination of the holiday-plan; • notice periods; • starting pay; • any other employment benefits and intervals for payment of remuneration; • the length of the employee’s normal working day or working week; • length of breaks; • reference to any agreements on special working time arrangements; and • any applicable collective bargaining agreement.
1.3. Are collective agreements with trade unions or employee representatives common (generally or in specific industries)? In Norway, collective agreements between trade unions or employee representatives and the company or the employers’ organisation are common in the classic industries, commodity trading and the building industry. Such agreements are less common within “white-collar businesses”. 2. Is there a minimum wage? If so, please give details, in particular whether it applies to all employees, regardless of their age and experience. There is no statutory minimum wage under Norwegian law.
However, wages are often regulated in collective bargaining agreements, which stipulate a minimum wage. These figures will be compulsory for all employees within the company, even those who are not members of the union.
Some collective bargaining agreements are made compulsory for specific businesses or sectors by statute. This includes the building industry, the shipbuilding industry and the agricultural sector.
3. Are there restrictions on working hours? If so, please give details. Norwegian legislation regulates the number of hours an employee is allowed to work. Normal working hours are: 8 hours per day, and 40 hours per week. Employees must have at least 11 consecutive hours of free time per day. Any hours worked in excess of 9 hours per day and 40 hours per week is considered overtime, and must be paid at a premium rate of at least 40% over the normal rate, or paid at the normal rate with time off in lieu.
There is also a limit on the amount of overtime, no more than: 10 hours over a period of one week; 25 hours over a period of four weeks; and 200 hours over a period of one year, are allowed. Employees may work in excess of these limitations, with the Labour Inspector’s consent, up to a maximum of 400 hours overtime per year.
4. Is there a minimum holiday entitlement? If so, please give details. How many public holidays are there in a year and are they included in the minimum holiday entitlement? The minimum holiday entitlement is regulated by the Norwegian Holidays Act. The Holiday Act is compulsory and provides for an entitlement to 4 weeks and one day’s holiday per year.
However, most employees are entitled to 5 weeks’ holiday per year through terms set out in employment contracts, collective bargaining agreements or personnel handbooks or company policy.
Employees aged over 60 are entitled to an additional one week’s annual leave.
Vacation pay amounts to: 10.2% of annual salary if the employee’s entitlement is subject to the statutory minimum; 12% if entitled to 5 weeks; and 12.5% for employees aged over 60 years old (for companies allowing 5 weeks for employees under 60).
Public holidays are not included within the minimum holiday entitlement.
There are 5 public holidays in any event (New year’s day, Maundy Thursday, Good Friday, Easter Monday and Whit Monday), plus an extra 4 days if they happen to fall on a regular working day (1 of May, 17 of May, Christmas Day and Boxing Day).
5. What rights do employees have to time off in the case of illness or injury? Is that time off paid? Can an employer recover from the state sick pay granted to its employees? According to Norwegian law, a company cannot dismiss an employee by reason of sickness or injury during the first year of continuous sickness. Dismissals can be made for another reason during such period.
Employees have the right to sick pay in case of illness or injury. The employer is obliged to compensate the employees from the first day of sickness to the sixteenth day, after that, payments will be made from National Insurance. National Insurance will make payments up to 52 weeks.
After the sixteenth day the employer can either continue to pay sick pay and claim a reimbursement from the National Insurance, or the National Insurance can pay the employee direct.
To receive sick pay, the employee must notify the employer immediately, and deliver a self-certification for the first 3 days (this can be extended in certain cases). From the fourth day, sickness must be certified by a physician.
Sick pay for the full 52 weeks (including the first 16 days) will be at a rate equal to the employee’s ordinary salary. Neither the company nor the National Insurance is obliged to cover sickness benefit for salaries above NOK 480 000 per year (approximately €60,000/£53,000 per year).
However, individual employment contracts and collective bargaining agreements can stipulate more favourable terms concerning sick leave. 6. What are the statutory rights of employees who are parents or carers (including those of disabled children and adult dependants)? How is employee’s pay affected during periods of leave? According to Norwegian law, employees who are parents, have a statutory right to take leave for childcare in connection with the birth. The same right extends to an employee who, although not a parent, is a legal custodian and takes care of a child.
Parental leave: • In connection with the child’s birth, the child`s parents are entitled to either 47 or 57 weeks’ parental leave between them, to be taken at the parents’ discretion. • 9 weeks are reserved just for the mother (3 weeks before and 6 weeks after the birth). • 12 of the total number of weeks are reserved for the father. • The remainder can be shared between the parents. • The father is also entitled to 2 weeks’ leave directly in connection with the birth. • In relation to adoption, parental leave is limited in the same way as set out above, but the total number of weeks is limited to either 44 or 54 weeks.
Parental benefit: Unless stated in the employment contract, the employer is not obliged to pay parental benefit to the employee whilst on leave; parental benefit is paid by the National Security. Where 57 (or 54) weeks’ parental leave is taken, parental benefit will be limited to 80% of the salary at the time of the birth. Where 47 (44) weeks are taken, parental leave will be paid at 100% of the salary at the time of the birth.
The National Security does not pay parental benefit for salaries above NOK 480,000 (approximately €60,000/£53,000 a year). Therefore employment contracts will usually state the employee’s entitlement to parental benefit payments from the employer if the employee’s salary is higher than this limitation. In this case, the employer pays ordinary or agreed salary, and gets reimbursement from the National Security up to the NOK 480,000 limit.
The employee can choose to receive graduated parental benefits allowing the employee to combine partial parental benefits with part-time work. The period during which the employee receives parental benefits is then extended as the employee receives less benefit per day over a longer period of time. The total amount of benefits the employee receives will be the same as if the employee had not chosen to receive graduated parental benefits.
Effect on pay during parental leave: An employee taking parental leave, is entitled to the same pay and right to participate in any negotiations on salary increases, as employees not on parental leave.
When the child is sick: Employees with custody of a child have the right to leave of absence if the child is sick or to accompany the child to a doctor’s appointments. This right is available until the year the child reaches 12 years old.
This right to leave is limited to 10 days per year for each employee (parents are entitled to 10 days each). An employee with custody of three or more children, has an extended right to leave of up to 15 days per year.
If the child is disabled or has a chronic or long-lasting illness, the employee is entitled to 20 days, and this right is available until the year in which the child reaches 18 years of age.
If the employee has sole custody for one or two children under the age of 12, he/she has the right to leave of absence for up to 20 days per year, and up to 40 days if the child is disabled or has a chronic or long-lasting illness. If the employee has sole custody of more than two children, the employee can take leave of absence for up to 30 days per year.
The employee will have a right to paid leave from the state if: • the employee has been employed for at least four weeks • the leave is as a result of the child requiring “necessary attention” • the child’s illness is documented by self-certification or a doctor’s certificate
Nursing relatives: An employee who is nursing a relative who is near to death, is entitled to leave of absence for 20 days, (the relative must be a child, child’s child, parent, partner, grandparent, sibling, spouse or common-law spouse). This leave of absence is paid by the state.
Collective bargaining agreements may also provide the employee with a right to leave of absence on other grounds.
7. Does a period of continuous employment create benefits for employees? According to Norwegian legislation, some employment protection rights may depend on the employee’s period of continuous employment with the employer in question, for example, in the case of a dismissal, the notice period will be prolonged by one month for each 5 years of service, the same applies for each 5 years of continues employment when the employee is 50, 55 and 60 years old. Accordingly, the longest notice period can be up to 6 months for an employee aged 60 that has been employed at least 10 years.
In the case of dismissals due to redundancy, and provided that the employer does not dismiss all the employees, the length of service is one of the relevant factors in deciding the order of priority of who to keep and who to dismiss.
7.1. If individual employees are transferred to a new entity, are they deemed to retain their period of continuous employment? Yes, provided that the transfer is regarded as “transfer of an undertaking” according to the EU-directive 2001/23 EU (which is directly binding in Norway according to Norwegian law).
8. To what extent are temporary and agency workers entitled to the same rights and benefits as permanent employees? According to Norwegian law, temporary employees cannot be offered less favourable terms than permanent employees.
Agency workers however, Norwegian or foreign, can be offered less favourable terms than permanent employees. There are certain significant exceptions though, on areas where a collective bargaining agreement has been made compulsory according to law. As mentioned above, these areas are: building, and ship industry, and the agricultural sector
Norway will also probably implement the Agency Workers Directive, Directive 2008/104/EC, which will mean that agency workers cannot be offered different terms in relation to wages, compared to permanent employees. The Agency Workers Directive does not include pension rights. 9. What statutory data protection rights do employees have? Personal privacy issues and processing of personal data is regulated by Norwegian law. Legislation aims to protect employees against possible violation of their personal integrity by the processing of personal data. The Data Inspectorate supervises compliance with legislation.
Legislation includes provisions describing how personal data can be processed. The employee must give his/her consent before the employer can process any personal data, and the employer must give the employee sufficient information regarding what the employee is giving his/her consent to.
10. What protection do employees have from discrimination or harassment, and on what grounds?
Discrimination Discrimination is prohibited by Norwegian law on the grounds of: • political beliefs, membership of a labour organisation, sexual orientation, age, gender, race, colour, nationality or ethnic origin, religion or other belief, disability, part time employment or employment on a fixed-term contract.
Legislation prohibits both direct and indirect discrimination.
The Equality and Anti-discrimination Ombud and The Equality and Anti-discrimination Committee are responsible for ensuring compliance with legislation, and can give penalties for infringements of legislation.
Harassment Legislation prohibits harassment on the same grounds as discrimination, as well as other bullying and all forms of “personal” harassment.
11. Do whistle-blowers have any protection? If so, please give details. Norwegian legislation prohibits the employer from retribution against whistle-blowers; that includes any disadvantageous treatment and any formal or informal sanctions.
The employer is obliged to make arrangements in order for possible whistle-blowing to be carried out in an easy and accurate manner.
12. What rights do employees have when their employment contract is terminated? Please provide information on:
12.1. Notice periods in Norway The statutory notice period for an employer when dismissing an employee in Norway varies between 14 days to six months, depending on the term of employment, age and length of service in the company. It is most common to agree 3 months’ notice for ordinary employees and 14 days’ notice for employees during a probation period.
Employees giving notice normally have to observe notice periods stated in the employment contract, but this can be no longer than 3 months.
12.2. Severance paymentsAn employee cannot claim severance payment under Norwegian law. If dismissal is justifiable, claims are limited to salary during the notice period.
However, the employment contract for a company`s CEO, may state that the CEO waives his employment protection in exchange for a severance payment. Such agreement must be done in advance and be written.
12.3. Any procedural requirements for dismissalAn employer that wishes to give notice of a dismissal, must, before the decision is finalised, call for a meeting with the employee in question to discuss the possible termination of employment. The employee can bring an adviser to this meeting.
Notice of termination should be made in writing and contain certain specific information required in Norwegian law. Formal irregularity on this point may result in invalidity of the dismissal.
The notice shall be given to the employee in person or be sent by registered post to the employee’s address.
The employer must, if demanded by the employee, also arrange a consultation-meeting with the employee, after the notice of termination is given.
If more than 10 employees are to be dismissed within a 30-days period (Mass-dismissals), more rigid regulations apply, including the requirement to inform relevant authorities, and consult with the employees’ representative in advance.
13. What protection do employees have against dismissal? Are there any specific categories of protected employees? In Norway, the employee has a rather strong protection against dismissal.
The employer must have just cause for terminating an employment contract, this includes redundancy or personal reasons of any kind (such as but not limited to poor performance, dishonesty, criminal offences effecting the employer, cooperation difficulties and so on).
In the case of redundancies, the employer will not be able to claim just cause when it would be reasonable for the employer to provide the employee with alternative vacant employment.
In the case of personal reasons, for example inadequate performance, just cause will not exist if the company has not made sufficient effort to help the employee in question to improve.
A fixed-term employment contract ceases automatically without prior notice at the end of the employment period or when the work has been finalised.
As mentioned above, the company`s CEO may exclude himself from ordinary employment protections, provided this is agreed in writing in advance of the commencement of employment.
14. What rules apply on redundancies? According to Norwegian legislation, an employer making redundancies has to acknowledge both a certain procedure and consider on an individual level if there is a justifiable basis for dismissals.
Procedure requirements: The procedure to be followed in the case of redundancies is mainly regulated by law. If the company has a collective bargaining agreement, this should be reviewed as well, in order to find possible relevant requirements.
Before employees are given notice of termination, the employees involved must be offered any vacant positions with the employer, provided they have sufficient qualifications.
If ten or more employees are dismissed due to redundancy within a period of 30 days, the employer must notify both the trade union and relevant offices within the community and state. Before any decision to terminate employments due to redundancy, and as a part of the decision making process, the employer must call, conduct and conclude consultations with the relevant trade unions.
The employer must consult the employee representatives as soon as possible. The consultation must discuss ways of avoiding, reducing the number and/or mitigating the consequences of the dismissals. Before the consultation, the employee representatives must be given all relevant information.
If, after consultations, the employer still wishes to proceed with the dismissals, dismissals cannot take effect until 30 days after the date on which the relevant community or state offices are notified of the dismissals.
Justifiable basis: The company has to document and prove that dismissals are required. Both improving profits and reducing losses can be seen as justifiable basis. The employer must prove that any dismissal will lead to operational savings. If not all employees are dismissed, the employer has to choose who to dismiss and who to keep. The choice has to be fair towards each employee in question. The choice can be based on agreed criteria, typically: required competence, personal properties, length of service with the employer and social conditions or negative effects.
Outsourcing: The employer can also outsource activities. Outsourcing by dismissal of one or several employees, in order to hire the same person or persons as independent contractor(s), is prohibited, unless the existence of the company depends on it.
15. Are employees entitled to management representation (such as on the board of directors) or to be consulted about issues that affect them? Employee representation in Norwegian companies:
Private limited companies: In companies with more than 200 employees, it is required by Norwegian law that the company must have a corporate assembly. In companies with less than 200 employees, there may be a demand for a corporate assembly.
The employees are entitled to choose 1/3 of the assembly’s members. In addition, the employees can choose “observers”, who can amount to half of the employees’ members in the assembly. The corporate assembly’s main responsibility is to choose the company’s administrative board and chairman of the Board, and to supervise the administrative board’s management.
The employees of a private limited company shall be represented on the board of directors by employee representatives: • If the company has more than 30 employees, the employees have the right to be represented on the board of directors with one member and one observer; • If the company has more than 50 employees, the employees have the right to choose up to 1/3, and at least two members of the board; • If the company has more than 200 employees, it is possible to agree that the employees, instead of a corporate assembly, get an extended representation on the board of directors. The employees can then choose an additional member or two observers.
Liability companies: The employees have the right to representation in the partnership meeting if the company has more than 30 employees: • If the company has more than 30 employees, the employees can choose two representatives; • If the company has more than 50 employees, the employees can choose up to 1/3, at least two representatives; • In companies with more than 200 employees, the number of representatives will depend on whether or not the company has an administrative board; • In companies with an administrative board, the employees shall choose up to 1/3, or at least 4 of the partnership meeting’s members. In companies that do not have an administrative board, the employees shall choose up to 1/3, or at least 6 of the partnership meeting’s members.
In addition to the partnership meeting, a liability company may also have an administrative board. If this is the case, the employees also have the right to representation here: • In companies with more than 30 employees, the employees can choose one member; • In companies with more than 50 employees, the employees can choose up to 1/3, or at least 2 members; • In companies with more than 200 employees, the employees can choose an additional one member; • In companies with more than 200 employees, it can be agreed that the employees, instead of choosing members, can choose 2 observers.
Foundations: It is regulated by law that the same rules that apply to limited companies, will apply to foundations carrying out business activities.
Information and consultation in Norwegian companies: If the company has at least 50 employees, the employer has a legal obligation to inform and consult with the employee representatives in matters of importance, that is: • information regarding the progress of the company’s activities and economic situation; • Information and consultation as regards the company’s workforce situation, including possible reductions ; • information and consultations regarding decisions that may involve important adjustments to the work organisation or employments.
The information and consultations must be given and held as soon as possible.
Companies with less than 50 employees may have the same obligation under any collective bargaining agreements.
15.1. Is employee consultation or consent required for major transactions (such as acquisitions, disposals or joint ventures)? Employee consent is not required for major transactions.
However, due to the duty of information referred to above, consultation with the relevant trade unions is required in all matters concerning the business and employees.
16. What are the remedies that are available if an employer fails to comply with its consultation duties? Possible consequences could be that dismissals must be postponed, the employer could be fined, or obliged to pay damages to the trade union involved.
16.1. Can employees take action to prevent any proposals going ahead? In general, employees cannot take any legal actions to prevent proposals going ahead.
However, political strikes and demonstrations may be carried out. Such activities have been objective and peaceful. 17. Is there any statutory protection of employees on a business transfer? In particular:
17.1. Are they automatically transferred with the business? Employees are automatically transferred with the business, provided that the transfer is a “transfer of business” according to the Directive 2001/23 EC, which is directly binding in Norway according to Norwegian law.
The buyer enters into all the seller’s rights, duties and liabilities under the employment contracts that are transferred.
17.2. Are they protected against dismissal (before or after the disposal)? According to Norwegian law, which is harmonised with the Directive 2001/23 EC, a transfer of undertakings does not in itself, constitute cause for determination and dismissals are not justified for that reason.
However, the regulations are not of any hindrance for terminations due to any other reasons, both before and after the transfer.
17.3. Is it possible to harmonise their terms of employment with other (existing) employees of the buyer? Norwegian law sets out that the employees that are included in a transfer of the business are entitled to keep their individual terms and conditions of employment by the new employer. Accordingly, their employment contracts cannot be changed for the worse.
Having said that, the new employer can terminate collective bargaining agreement entered into by the original employer, or introduce a new agreement similar to the one already in force by the new employer. Further there might often be possible to replace original terms in the employment contracts with new ones, provided the new conditions are equivalent to the replaced ones. Both these measures may result in harmonising terms to some extent.
As time goes by, further harmonising can be achieved by awarding differing salary increases and other benefits to the new and the original employees.
18. Is it common to reward employees through contractual or discretionary bonuses? Are there restrictions or guidelines on what bonuses can be awarded? If so, please give details. It is not common within the traditional industries or businesses in Norway to use bonuses for ordinary employees or “blue collar workers”. Whereas for salaried groups, employees with higher positions, consultants and management, bonuses and stock options are rather common in Norway. There are no general statutory restrictions or guidelines on what bonuses can be awarded. The taxation effects should be considered when introducing bonuses. 19. Is it possible to restrict an employee’s activities during employment and after termination? If so, in what circumstances can this be done? Must an employer pay its former employees remuneration while they are subject to post-employment restrictive covenants?The employment agreement imposes a duty of loyalty on employees in relation to the employer, and this general duty of loyalty restricts the employee’s activities during employment and after termination. This duty means that the employee shall put the employer’s interest before his own. The duty applies even if it is not stated expressly in the employment agreement. The duty of loyalty means, among others, that the employees are forbidden to engage in competing activities with the employer, or to disclose confidential information or trade secrets of the employer.
In addition, employees’ activities after their employment is terminated can generally be restricted by non-compete clauses and non-solicitation clauses covering customers and other business connections. This is especially common in the high-tech industry and companies where the employees have special qualifications. These non-compete and non-solicitation clauses will in most cases have a duration of 6 months to one year.
Currently, it is not necessary for the company to pay the former employee remuneration for the duration of the restriction, unless the restrictive covenants impact strongly on the employee in question. It is expected that new statutory law on this subject will be passed soon, stating that payment for restrictive covenants is necessary for the clause to be valid.
20. Are there any proposals for major reform of employment law or pensions law in your jurisdiction?In Norway we do not expect any significant changes to come on this area in the near future, except possibly on the already mentioned subjects: agency workers and restrictive covenants.
21. Does an employer need to have a subsidiary company, branch or other legal entity to employ people? If so, is there a requirement for a general manager or other key personnel? In order to engage employees in Norway, the employer needs to be registered in the public Register of Employees. In order to gain such registration, the employer also needs to be registered as some kind of company or enterprise in the Norwegian Register of business Enterprises.
This means that any activity including employment of workers in Norway executed by a foreign employer must be organised in either a subsidiary Norwegian private limited company or a Norwegian branch of the foreign company.
A subsidiary Norwegian private limited company must according to law have a board of directors of at least 3 members and a General Manager. If the Norwegian company`s stock capital is less than NOK 3 Mill (that is approximately €375,000/£300,000), the board can consist less than 3 members and the duty to have General Manager dos not apply.
Regarding the alternative, a branch of the foreign company, there are no obligations to have a specific Norwegian board of directors, nor General Manager (these can be the same as in the foreign company). If the business is within the area of VAT-obliged activity, the branch must have a Norwegian representative and contact-person.
22. Does salary need to be paid in the country in which the work is done? No, but often the salary will be taxable in Norway. Norway has bi-lateral tax-agreements with all the countries in Europe and many other countries as well.
23. Do meetings and documents need to be in your local language even if both parties speak good English? No, meetings and documents do not need to be in Norwegian if both parties speak good English. 24. What legal limitations are there on the notice period the parties can agree (for example minimum notice periods)? The parties cannot agree a notice period shorter than one month, which is the minimum notice period given by Norwegian law. If the dismissal is given in the probation period, the minimum notice period is 14 days.
25. What benefits does the employer have to provide in addition to salary? In addition to salary, an employer must also provide a pension scheme.
The pension scheme can be either a defined contribution scheme (that is where the actual payable pension is the pension contribution plus a return on the contribution), or a company pension scheme (that is where the actual pension is defined similar to a certain level of the employees’ terminal payment (often up to 67%).
Both types of pension schemes can be funded or insured in a life insurance company.
New companies are advised to choose the defined contribution scheme alternative, because such a pension scheme is considered to be most perspicuous and favourable for the company.
26. Are there circumstances where it is possible to engage someone as a consultant rather than an employee? If so, what are those circumstances? Yes, engaging a consultant instead of employing someone is possible in a variety of situations, for instance is this recommended for activities other than the company`s core-activity, or to take care of the “peaks” a company experiences from time to time.
When a company considers engaging a consultant instead of employing, the important to draw a line clearly distinguishing it from an ordinary employment. This means that the consultant must be sufficiently independent of the company, has the risk of the result of the work, pays for possible services provided by the company while executing the work, is not restricted from also working for others, and invoices all services to the company as a registered independent contractor.
If this line is not drawn clearly, there is a risk that the consultant might be considered as employed by the company, and accordingly that the tax authority may claim payroll-tax and that the person in question is entitled to a pension scheme, employment protection and so on.
26.1. Where applicable, what are the advantages and disadvantages of engaging as a consultant rather than an employee? The principal advantage with a consultant is that the company can terminate the consultant`s assignment immediately (according to the contract in question), and further that the consultant is not entitled to other benefits than those invoiced (according to the contract in question).
The main disadvantage is that the company has less control over the work or assignment. 27. What other key issues should a company employing someone be aware of?Disputes after dismissal with notice In the case of a dispute after dismissal with notice, the main rule is that the employee is entitled to remain in his/her position during the trial. Such a period can include more than the notice period, for practical terms until 6-12 months after the date of the dismissal. During this time the company is obliged to pay salary and other agreed benefits, and supply (if possible) the employee with work.
However, the employer can request that the court states in a judgement that this privilege shall not apply. The employer must prove clear and significant reasons in order for the court to do so, and such judgement is often hard to achieve.
This legal privilege for the employee seems to be unknown in most other countries, and contributes to the relatively strong employment protection in Norway.
Lay-off If the company faces major shortage of work, and if the situation is considered to be temporary, the employees can be laid off. This means that the employment contract is suspended for the duration of the lay-off period. During lay-off periods the employer only has to pay salary for 5 days. After these 5 days, the laid-off employees cannot claim salary from the company. Instead they get unemployment benefits from the National Security.
This reduces the economic risks for a company in the case of temporary shortage of work.Written by - Nina Gundersen Sandnes from Kluge
For further information please contact: Roger James DDI: +44 (0) 1223 225286 Email: roger.james [at] taylorvinters.com www.taylorvinters.com This article is intended as an overview of the subject area and should not be relied on as legal or other professional advice. You should seek specific legal advice before taking action on any of the issues raised. Taylor Vinters is a trading name of Taylor Vinters LLP. Taylor Vinters LLP is a limited liability partnership registered in England and Wales (registered number OC343503) which is authorised and regulated by the Solicitors Regulation Authority and is authorised and regulated by the Financial Services Authority for investment business. A list of members is available from our registered office.