With the 31 January self assessment deadline fast approaching, HMRC has warned taxpayers to be alert to fraudsters. In the past

‘Payrolling benefits in kind’ means that employee benefits in kind (e.g. company cars and medical insurance) are reported to HMRC through the employer’s payroll

The Government published a ‘Corporate Tax Roadmap’ as part of Autumn Budget 2024. The Roadmap is designed to give

Prior to the Autumn Budget, there was hope that the new Labour Government might further delay the introduction of

Rachel Reeves, the Chancellor of the Exchequer, has confirmed 26 March 2025 as the date for the Spring Forecast

These are the suggested reimbursement rates for employees' private mileage using their company car

The announcement in the Autumn Budget about restrictions to inheritance tax (IHT) agricultural and business property relief

There continues to be no taxable benefit for employees provided that all staff are invited, and the cost to the employer does

Some employers need to pay their employees earlier than usual in December. This can be for several reasons, such

Employers should note that certain gifts to staff at Christmas are tax free if

The current tax rules encourage farmers and other business owners to hold on to their business until death, when the

Under the government’s MTD for income tax initiative, businesses will be required to keep digital records and send a

Earnings below the LEL are not subject to primary Class 1 NICs and do not accrue entitlement to state benefits. Earnings between the LEL and the PT do

Employers must pay their employees at least the NLW, for workers aged 21 and

As expected, and with immediate effect from the budget date of 30 October 2024, the rates of capital gains tax (CGT) have been increased on

For 2025/26, income tax rates and thresholds remain frozen at their 2024/25 levels.