Our latest newsletter provides an update on a range of topical issues:
Payrolling Benefits in Kind
From April 2026, employers will be expected to report and account for Income Tax and Class 1A National Insurance on benefits in kind in real time via the payroll routine.
It's your main residence - how do you prove it?
Following a recent tax case, we cover the main conditions and provide a reminder that it's also necessary to consider how occupation can be proven where circumstances mean it's not necessarily clear and obvious.
Travel Expenses - Flexible and Hybrid Workers
Travel costs make up a large part of necessary expenditure for many businesses. With the shift to some form of out of office working now operated by many employers, has the position on allowable travel expenses kept pace?
Doing Business After Brexit: The Latest
Leaving the EU has meant new rules and procedures when importing and exporting goods. With major regulatory changes still taking place, what comes next?
Construction industry tax compliance
Gross payment status allows subcontractors to be paid gross under the construction industry scheme (CIS), without deduction of withholding tax. To gain gross payment status, there are currently three compliance tests but a fourth VAT related test is added from 6 April 2024.
Pension Auto-enrolment Update
Significant change to the pensions automatic enrolment regime, extending enrolment to younger workers, and removing the lower earnings threshold for qualifying earnings, has been said to be on the horizon for some time. We outline the current state of play.
Staff tips: when do new employer duties begin?
The new rules on staff tips was due to take effect on 1st July 2024 but has now been pushed back to 1st October 2024. We summarise the new requirements taking effect later in the year.
Payrolling Benefits in Kind
From April 2026, employers will be expected to report and account for Income Tax and Class 1A National Insurance on benefits in kind in real time via the payroll routine.
It's your main residence - how do you prove it?
Following a recent tax case, we cover the main conditions and provide a reminder that it's also necessary to consider how occupation can be proven where circumstances mean it's not necessarily clear and obvious.
Travel Expenses - Flexible and Hybrid Workers
Travel costs make up a large part of necessary expenditure for many businesses. With the shift to some form of out of office working now operated by many employers, has the position on allowable travel expenses kept pace?
Doing Business After Brexit: The Latest
Leaving the EU has meant new rules and procedures when importing and exporting goods. With major regulatory changes still taking place, what comes next?
Construction industry tax compliance
Gross payment status allows subcontractors to be paid gross under the construction industry scheme (CIS), without deduction of withholding tax. To gain gross payment status, there are currently three compliance tests but a fourth VAT related test is added from 6 April 2024.
Pension Auto-enrolment Update
Significant change to the pensions automatic enrolment regime, extending enrolment to younger workers, and removing the lower earnings threshold for qualifying earnings, has been said to be on the horizon for some time. We outline the current state of play.
Staff tips: when do new employer duties begin?
The new rules on staff tips was due to take effect on 1st July 2024 but has now been pushed back to 1st October 2024. We summarise the new requirements taking effect later in the year.
