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, […]
Read More… from UK Autumn Budget 2021 – News for employment, incentives and benefits
Year-end is a busy time for companies, especially when they are continuing to be impacted by the COVID-19 crisis, either directly or indirectly. HMRC recently updated some 2021 filing and payment deadlines to ease the burden on businesses. Here we have outlined the changes to the 2021 tax deadlines that have been announced and we […]
Read More… from HMRC 2021 UK Tax Deadline Changes amid COVID-19
The Chancellor, Rishi Sunak, has announced as part of the Budget 2021 an extension of the furlough scheme until the end of September 2021. “Our Covid support schemes have been a lifeline to millions, protecting jobs and incomes across the UK. There’s now light at the end of the tunnel with a roadmap for reopening, […]
Read More… from UK Budget 2021: Furlough Scheme extended until September 2021
Worker or self-employed? The Supreme Court has given important guidance on the dividing line between who is a worker and who is self-employed in its judgment ending the long running litigation brought against Uber by a group of its drivers. The drivers had contended that, although the contractual documentation they had signed with Uber styled […]
Read More… from UK Supreme Court Ruling – Uber Drivers Entitled to Workers’ Rights
In these times of changing restrictions many visa applicants will be wondering what this would mean for their applications. The position is different depending on whether the application is made inside or outside the UK. For those in the UK, the position was improved by concessions made by the Home Office. During the first lockdown […]
Where an individual is resident in the UK and has overseas income and/or gains, it may be possible to claim tax relief or exemption to avoid paying tax twice. […]
Read More… from How to apply for certificate of residence in the UK
The government has issued new regulations (Health Protection (Coronavirus, Restrictions) (Self-Isolation) (England) Regulations 2020) containing obligations for workers who are required to self-isolate. These impose a duty on an employer not to permit employees who have tested positive for COVID-19 or live with a person that has tested positive to attend any workplace other than […]
On Monday 28th January 2019, the UK Government published guidance regarding immigration for EU Nationals in the event that the UK leaves the EU on 29th March 2019 with no deal. […]
As 2018 draws to a close we take a look back at the changes to UK Pensions this year. […]
Background Section 75 and 75A Pensions Act 1995, as amended by Employer Debt Regulations, provides that an annuity buy-out debt is triggered on an employer of a defined benefit scheme in certain circumstances. These include: Where the employer triggers a winding up of the scheme The employer becomes insolvent Where the employer leaves a multi-employer […]
Read More… from Section 75 Pensions Act 1995 and the New Deferred Debt Arrangements