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

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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Employee Share Plan Reporting for 2025: What Your Clients Need to Know

The UK tax authorities’ (HMRC) submission deadline for annual return filings concerning employment-related securities for the 2024/25 tax year is midnight, 12am UK time, on Sunday 6 July 2025. We provide advice and assistance for all aspects of the annual reporting requirements and are happy to help your clients. Either you can be our client […]

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Budget 2024: What you need to know

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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