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- Type:
- Employment law guide
Updated with the advisory electricity rates for fully electric cars, effective from 1 December 2025 and with details from the Budget 2025, which introduced a new electric vehicle excise duty for electric and plug-in hybrids and announced a delay to new ECOS tax rules.
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- Type:
- Employment law guide
Updated with reference to Budget 2025, which announced the removal of tax relief on non-reimbursed homeworking expenses 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:
- Employment law guide
Updated with information on Budget 2025 regarding the freeze on certain income tax and NIC thresholds and the CPI rate of inflation.
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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.