Chancellor Rachel Reeves delivered her Spring Forecast 2026 – widely referred to as the Spring Statement – in the House of Commons on 3 March. In a deliberately low-key address, she updated MPs on the Office for Budget Responsibility’s (OBR) latest economic projections without introducing any new tax rises, spending commitments or policy shifts. For […]
The pension schemes newsletter 104 has been published by HMRC. It contains updates and guidance on pension schemes for relevant stakeholders. This issue includes key information for those who operate a pensioner payroll in relation to reporting non-taxable death benefits and operating Pay As You Earn (PAYE) on pension payments. The latest edition includes articles on:
Read articleDetails of how parental bereavement leave and pay will operate have been outlined in the government’s response to the consultation. The Parental Bereavement (Pay and Leave) Act, which is expected to come into force in 2020, ensures bereaved employees who lose a child under 18 will receive two weeks leave as a day-one right. Eligible employees […]
Read articleHMRC has published the latest update for pension scheme administrators about the ending of contracting-out in countdown bulletin 38. This edition includes updates on:
Read articleThe Court of Appeal has found that British Airways treated a part-time worker less favourably by paying 50 per cent of full pay for being on duty 53.5 per cent of full-time hours. In British Airways v Pinaud, it was found that Mrs Pinaud worked a part-time contract of 14 days on and 14 days off. […]
Read articleHMRC has published its latest Employment Related Securities (ERS) Bulletin which provides information and updates on developments relating to ERS, including tax-advantaged employee share schemes. ERS bulletins are published when articles or updates become available and when HMRC has items to bring to your attention quickly. This latest edition includes articles on:
Read articleThe latest case to tackle unused annual leave has been decided by the Court of Justice of the European Union (CJEU). In Max-Planck-Gesellschaft v Shimizu, the Court had to decide whether a worker loses their right to the minimum annual leave entitlement provided under EU law if they do not apply to use it during the […]
Read articleThe Living Wage Foundation has announced its new Living Wage rate at £9 per hour and £10.55 per hour for those living in London. The rates are independently calculated based on what people need to live in the UK and London. This year’s increases, of 25p per hour and 35p per hour respectively, have been […]
Read articleThe government has announced an amendment to the interest provisions for late payment, repayment and penalties for several taxes, including Pay As You Earn (PAYE). The measure, outlined in the policy document announced in the Budget, clarifies existing interest provisions to ensure they apply as intended and it affects persons paying interest late or receiving repayments where […]
Read articleChanges to the van benefit and car and van fuel benefit charge from 6 April 2019 have been outlined in the 2018 Budget. This measure increases the van benefit charge by the Consumer Price Index and the car and van fuel benefit charges by the Retail Price Index from 6 April 2019. The flat-rate van […]
Read articleChancellor Philip Hammond has fulfilled his party’s manifesto pledge to raise the Personal Allowance to £12,500, a year ahead of schedule. From April 2019 the Personal Allowance will be £12,500 and the higher rate threshold will be set at £50,000. The basic rate limit will be increased to £37,500. Hammond then plans to index both rates in […]
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