News
Flat fees and part-time workers: why "sole cause" no longer protects employers
06/10/2026
A part-time private hire driver challenged a flat weekly fee his company charged for access to its booking and dispatch system. Because the fee did not vary with hours worked, part-timers paid far more per hour than full-timers for the same service.
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New digital rules for tracking waste
05/10/2026
A new system for recording waste movements came into operation on 1 October 2026.
The first phase of mandatory digital waste tracking applies to permitted or licensed sites receiving controlled waste in England and Wales.
Affected organisations
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Are grid delays holding back investment?
05/10/2026
A business may have the finance, premises and customers for an expansion project, yet still face another obstacle: obtaining enough electricity.
The Government has announced Great British Grid, a new publicly owned organisation intended to help
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Company distribution rules and share buybacks
01/10/2026
HMRC has been consulting on proposals to modernise the tax rules governing distributions and repayments of capital from companies. The consultation was published on 23 June 2026 and closed on 14 September 2026.
The proposals look at the treatment of
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Share scheme returns - penalties are now being issued
01/10/2026
Employers operating employee share schemes may now be receiving penalties from HMRC for failing to submit their employment related securities (ERS) end of year returns on time.
ERS schemes are used to provide employees with shares, options and other
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Need proof of UK tax residence?
01/10/2026
HMRC has updated its guidance on how individuals and organisations can apply for a certificate of residence or letter of confirmation to prove UK tax residence.
A certificate of residence can be used to claim tax relief in another country where UK
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Voluntary National Insurance contributions could be reformed
01/10/2026
The government is considering changes to the voluntary National Insurance contributions (NICs) system following a call for evidence published earlier this year.
Voluntary NICs allow individuals to fill gaps in their National Insurance record where
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Corporation Tax when you sell business assets
01/10/2026
A limited company usually pays Corporation Tax on the profit, known as a chargeable gain, when it sells or otherwise disposes of a business asset.
Business assets can include land and property, equipment & machinery and shares. The rules also
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HMRC publishes latest deliberate tax defaulters list
01/10/2026
HMRC has published an updated list of deliberate tax defaulters. The list includes individuals, businesses and companies, detailing the amounts on which penalties are due and the exact penalties charged.
The details of a tax defaulter will be held
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Ready for the October employment law changes?
28/09/2026
Several employment law changes are approaching that businesses need to understand. The first arrives on 1 October 2026, when the normal period in which an employee can bring a claim to an Employment Tribunal increases from three months to six
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Could better workplace health reduce staff losses?
28/09/2026
When an employee develops a health problem, the consequences can extend far beyond a few days of absence. The Government published an update to its Keep Britain Working programme on 23 September, setting out plans for what it describes as Britain’s
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HMRC sending 1.8m Simple Assessment letters
24/09/2026
Some taxpayers have already started to receive Simple Assessment letters from HMRC for the 2025-26 tax year, with a further tranche due to be sent between October and December 2026.
Simple Assessment is used where HMRC cannot collect income tax
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Could your area introduce a tourist tax?
24/09/2026
Mayors and local leaders in England are to be given powers to introduce an overnight visitor levy, creating a new charge for people staying in short-term visitor accommodation.
The government announced the plans on 10 September 2026 following a
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Check your State Pension forecast now
24/09/2026
A new press release from HMRC is highlighting the fact that almost 7 million UK adults could be heading towards retirement without knowing how much State Pension they may be entitled to. New research has found that around one in eight adults (12.5%)
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HMRC contacting trusts over tax return errors
24/09/2026
HMRC is contacting some trustees after identifying possible errors in recent Trust and Estate tax returns relating to the type of trust being reported.
The latest HMRC compliance campaign focuses on trusts where box 8.15 of the Trust and Estate Tax
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UK carbon border tax starts January 2027
24/09/2026
Businesses importing certain carbon-intensive goods into the UK will face a new carbon tax from 1 January 2027, when the Carbon Border Adjustment Mechanism (CBAM) comes into effect.
CBAM will apply to specified goods imported from outside the UK in
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Benefit payrolling rules clarified for overseas employees
24/09/2026
HMRC has clarified how employers can handle benefits in kind for globally mobile employees as mandatory payrolling is introduced from April 2027.
Under the new rules, most benefits in kind will have to be reported through payroll rather than on
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Interest rates may not be coming down soon
22/09/2026
Businesses waiting for cheaper borrowing may need to reconsider their plans.
The Bank of England kept Bank Rate unchanged at 3.75% in September, but three members of the Monetary Policy Committee voted for an immediate increase to 4%.
The concern
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