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- Type:
- Employment law guide
Updated with reference to the Government’s proposals on mandatory payrolling, the extended employer NI relief for hiring veterans and how employers can use their apprenticeship levy funds.
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- Type:
- Employment law guide
Updated with reference to the Government announcement to remove income tax relief for non-reimbursed homeworking expenses from 6 April 2026.
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- Type:
- Employment law guide
Updated to reflect the Government’s announcement of the new van benefit and car and the van fuel benefit charges, effective from 6 April 2026.
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- Type:
- Employment law guide
Updated with information from Budget 2025, including increased limits to the enterprise management incentive scheme and the introduction of PISCES trading events as exercisable events.
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- Type:
- Legal timetable
Employer and employee NICs will apply to pension contributions above £2,000 per year, made through salary sacrifice.
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- Type:
- Employment law guide
Updated with information on HMRC’s new digital service for paying the high income child benefit charge.
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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:
- Quick reference
Updated to include the rate of the lower earnings limit for 2025/26.
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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.