Employment Rights Act Changes from 18 Feb 2026

era 18 feb 2026 changes

From 18 February 2026, the first set of reforms under the Employment Rights Act 2025 took effect. The initial changes focus on industrial action and collective dispute procedures. While the statutory framework for ballots and notice remains in place, the reforms adjust how easily industrial action can proceed and extend protections for employees who participate […]

Tax Exile Meaning: Why Residency Planning Is Back in the UK Spotlight

tax exile

The concept of “tax exile” has resurfaced in public debate following renewed attention on internationally-mobile UK business figures and the post-2025 tax landscape. While the label carries rhetorical weight in media commentary, its legal foundation is precise. In UK law, tax liability follows residence. In tax terms, tax exile refers to when an individual ceases […]