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- Type:
- FAQs
Long-service gifts consisting of tangible items or shares in the employing company are free of tax and national insurance only if...
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- Type:
- FAQs
Providing employees with free or subsidised meals on the employer's business premises or in any canteen is not taxable if the provision is part of an arrangement that is ...
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- Type:
- Legal timetable
Updated to reflect the publication of the Government's Employment Rights Bill implementation roadmap.
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- Type:
- Employment law guide
Updated to reflect the June 2025 Spending Review announcement on Winter Fuel Payment recovery for households with taxable income over £35,000.
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- Type:
- Employment law guide
Updated with advisory fuel rates for company cars applying from 1 June 2025.
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- Type:
- Quick reference
Updated to take into account the increase in the cap on a week's pay with effect from 6 April 2025.
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- Type:
- Quick reference
Updated to include the rate of the lower earnings limit for 2025/26.
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- Type:
- How to
Updated to reflect increases to the thresholds for determining which organisations are covered by IR35, from 6 April 2025.
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- Type:
- FAQs
Updated to reflect that changes to how small businesses are defined, from 6 April 2025, mean that some organisations will no longer be responsible for applying the IR35 rules.
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- Date:
- 30 October 2024
- Type:
- Commentary and insights
The Budget, the first in the UK by a female chancellor, was designed to fill a public spending black hole, boost public services, secure financial compensation for victims of scandals, and maintain defence spending. Labour has sought to stand by its manifesto commitments and not apply extra taxes to 'working people'. However, as our panel of experts says, businesses will see considerable added costs.