Employment Rights Act Changes from 18 Feb 2026
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 […]
Increased Employer Risks of UK’s Digital Immigration System
Recent changes to UK immigration rules and the continued digitisation of Home Office systems have altered the practical risk landscape for businesses. Permission to work is no longer evidenced primarily through physical documents. It is confirmed through interconnected digital platforms that operate before travel, at boarding and during onboarding. Employers who assume that a granted […]
O’Brien v HMRC: Contractor Loan Scheme Fails
The First-tier Tribunal has again sided with HMRC in a contractor loan scheme case, confirming that amounts paid into an employee benefit trust and returned as “loans” were taxable earnings. In O’Brien v HMRC, the Tribunal held that income tax arose when the taxpayer’s remuneration was redirected into an employee benefit trust (EBT), even though […]
Salary Sacrifice Pensions Contributions: New Rules in 2029
From 6 April 2029, only the first £2,000 of pension contributions per employee per tax year made via salary sacrifice will remain exempt from Class 1 National Insurance. Contributions above that threshold will attract both employee (Primary Class 1) and employer (Secondary Class 1) NICs. Ordinary employer pension contributions that are not made via salary […]
Mandatory Registration of Tax Advisers from May 2026
HMRC has confirmed that from May 2026, tax advisers who interact with HMRC on behalf of clients will be required to register with HMRC and meet defined minimum standards. The change follows updated policy material and draft legislation within the Finance Bill. Professional bodies, including the Chartered Institute of Taxation (CIOT), have issued supporting FAQs […]
Govt Fire and Rehire Consultation Explained for Employers
The Government has opened a consultation on part of the new fire and rehire rules due to be introduced under the Employment Rights Act 2025. The focus is narrow but important for employers: whether certain expenses, benefits and shift changes should be protected from being imposed through dismissal and re-engagement. Although the rules are not […]
Smaller Employers Are Being Caught Out By Digital Right to Work Checks
For many small and growing businesses, right to work checks feel like an administrative task that should be straightforward. The shift to digital immigration status was meant to make compliance easier. In practice, it has introduced new risks that are now showing up in Home Office audits. The rules themselves have not changed. What has […]
HMRC Steps Up Stamp Duty Investigations
HMRC has increased enforcement activity around Stamp Duty Land Tax, with a sharp rise in compliance checks into residential property transactions. More homebuyers are now facing retrospective scrutiny of whether the correct amount of stamp duty was paid, often months or years after completion. The change reflects HMRC’s growing focus on property tax compliance and […]
Employment Rights Act Timeline: What is Changing and When?
The Government has issued an updated implementation timetable for the Employment Rights Act 2025 as part of its ‘Plan to Make Work Pay.’ The timeline replaces the July 2025 roadmap and confirms a phased rollout of reforms across 2026 and 2027. The substance of the reforms has not shifted. What has changed is the order […]
UK Car Tax Changes 2026
A series of changes to vehicle taxation will take effect from April 2026, altering how much many drivers pay in road tax and related charges. Some of these changes remove long-standing exemptions, while others increase existing charges in line with government policy. Although not every proposal reported in the media is settled law, several measures […]
National Insurance Changes in 2026
Two National Insurance developments confirmed in early 2026 are relevant for people running businesses and working for themselves. The first is the annual National Insurance update that takes effect from April 2026 and feeds directly into payroll, drawings and cash flow. The second is a reform to the National Insurance treatment of pension salary sacrifice […]
HMRC Tax Rebate Delays in 2026
Taxpayers are facing significant delays in receiving tax rebates and National Insurance refunds from HMRC. Some repayments are taking many months and some are taking more than a year. Refunds that used to land within a few weeks are now more likely to move slowly, particularly where HMRC treats a claim as needing manual processing. […]
SSP 2026: Higher Rates from 6 April
Statutory Sick Pay is changing in ways that will be felt most acutely by employers from April 2026. While SSP has always been an employer-funded obligation, confirmed reforms under the Employment Rights Act 2025 expand eligibility, bring payment forward to day one and change how SSP is calculated for lower-paid staff. For employers with part-time […]
Zero-Hours Working: 2026 Changes
The Employment Rights Act 2025 has started to change how flexible working arrangements operate in practice, and one of the earliest changes took effect on 6 January 2026. For organisations that rely on casual, seasonal or variable-hours labour, the shift is significant. It affects not only contracts, but everyday decisions about rotas, availability and how […]
April 2026 Employment Law Changes: ERA 2025 In Force
The Employment Rights Act 2025 brings a phased programme of UK employment law reform, but April 2026 is the point at which The first set of changes under the Employment Rights Act 2025 takes effect in April 2026, which is when many businesses will start to feel the effects in day-to-day operations. While some later […]
UK Autumn Budget 2025: Impact on Businesses & Taxpayers
The UK’s Autumn 2025 Budget landed in an economy where households, employers and workers are already under pressure. Inflation may be lower than the peaks of recent years, but business operating and living costs remain high, wages are only just keeping pace and business investment is fragile. Against that backdrop, the Chancellor delivered a package […]
New ILR & Settlement Proposals: Key Risks for Employers
The government is consulting on a new earned settlement system that would change how many migrant workers qualify for Indefinite Leave to Remain. For most routes that currently lead to settlement after five years, the proposed model introduces a ten year baseline with stricter conditions around conduct, earnings and integration. Some higher earners would qualify […]
UK Immigration Rule Changes: October 2025 Update
The Home Office has announced a broad set of reforms to the UK immigration system following publication of the latest Statement of Changes to the Immigration Rules (HC 1333) on 14 October 2025. These updates form part of the government’s “Plan for Change” and will tighten eligibility requirements while increasing costs for both employers and […]
UK Employment Taxes: A Guide for Employers
Employment taxes in the UK encompass a range of different types of taxation and deductions that employers are legally required to manage on behalf of their employees. As an employer or payroll manager, understanding these taxes is essential not only to ensure compliance with UK law but also to avoid potential penalties and financial discrepancies […]
Understanding Company Law in the UK
Company law in the UK is an area of legal practice that governs the formation, operation, and dissolution of companies. It provides a legal framework that ensures businesses operate in a fair, transparent, and accountable manner. As a substantial body, company law encompasses various legal aspects, including company formation, director duties, shareholder rights, mergers and […]