As the UK workforce ages and legal protection intensifies, managing the retirement of older employees and partners has become a particularly difficult and sensitive issue.

Life for an employer used to be relatively simple but, since 30 September 2011, all that has changed. Employees and salaried partners now share the same protection in law as equity partners. The enforced retirement of everyone, from senior partner to support staff, is unlawful – unless dismissal can be objectively justified – and will lead to employment tribunal claims.