Category: Tax/Social Security

ECJ Confirms 25% Social Security Rule Must Use Worldwide Activity: What Your Clients Need to Know

Posted on by Jonathan Martin

The European Court of Justice has ruled that the 25% substantial activity test must be calculated using worldwide work activity, fundamentally changing how employers assess social security obligations for cross-border employees. This update introduces stricter, measurable criteria and may trigger changes to A1 certificates, contribution requirements and employee coverage. Discover the practical impact and how your clients can prepare. […]

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Autumn Budget 2025: Key Employment, Tax and Reward Changes

Posted on by Zhangir Kurmangaliyev

The Autumn Budget delivered a series of important updates affecting employers, internationally mobile employees, and fast-growing companies. The measures announced span pensions, international tax reliefs, and employee share incentives, each with practical implications for how organisations reward, support and manage their people. At a glance Salary Sacrifice and Pension Contributions The Budget introduced a significant […]

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Autumn Budget 2025: What the Changes Mean for Your Clients

Posted on by Alasdair Friend

The Autumn Budget 2025 introduced several important reforms that will directly affect your clients with UK employees, internationally mobile talent, or high-growth operations. From pension contributions and international tax reliefs to employee share schemes, these changes will influence how businesses structure rewards, manage compliance, and plan for future growth. At a glance Salary Sacrifice and […]

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Budget 2024: What you need to know

Posted on by Abbiss Cadres

On the 30th of October 2024, the new Labour government delivered the first Labour Budget for 14 years. The Autumn Budget 2024 has been described as the most consequential budget for generations by numerous observers. We have summarised some key announcements across Abbiss Cadres disciplines: National Insurance The Chancellor has announced an increase in the […]

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In the Press – Warren Wayne discusses the challenges of cross-border working

Posted on by Rebecca Foley

Employment Law Partner, Warren Wayne, has been featured in LawNews.co.uk where he has commented on the consultation currently being run by the Office of Tax Simplification (OTS). The rise in remote working following the global COVID pandemic has prompted the OTS to launch a review of hybrid and distance working and the tax implications for […]

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UK Autumn Budget 2021 – News for employment, incentives and benefits

Posted on by Guy Abbiss

On 27 October 2021 the Chancellor of the Exchequer delivered the Autumn 2021 Budget. In terms of changes likely to impact on the taxation of employment income, the budget was very light. The main message for your clients is that the budget has changed very little in the field of employment taxation. There are, though, […]

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HMRC enquiry nets £29.5M of tax and £4m in penalties from the Home Office

Posted on by Guy Abbiss

Off-payroll working rules – A salutary warning for the private sector In its recently published annual report, the Home Office (HO) declared that HMRC had concluded there were a number of instances where it had not complied with the off-payroll working rules (IR35) that came into force in the public sector from 6 April 2017. […]

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