United Kingdom: National Insurance

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Employment Tax Update - June 2025

This bulletin follows the release of the June Agent Update (Issue 132). In this issue we cover the content most relevant to employment taxes and reward activities.

United Kingdom Employment

M

Macfarlanes LLP

Mandatory Payrolling Of Benefits In Kind Delayed To April 2027

HMRC has announced that the introduction of mandatory payrolling for most Benefits in Kind (BiKs) will be delayed by one year, until 6 April 2027.

DU

Dixcart UK

Definition Of A Family Investment Company (FIC)

FICs are companies limited by shares (an "Ltd" or "Limited") and often established by parents and/or grandparents ("Founders") to benefit themselves and their family, as shareholders.

Worldwide Strategy

DU

Dixcart UK

The Benefits Of An Employee Ownership Trust (EOT)

This gives rise to several practical issues, especially where a trade sale is not likely, or the existing management team are perhaps not in a position to be able to raise sufficient funds to affect...

United Kingdom Strategy

DU

Dixcart UK

Key Highlights Of The UK Budget 2025 Measures To Support Workers And Economic Growth

United Kingdom Tax

NP

Nexdigm Private Limited

Employment Tax Update - May 2025

United Kingdom Tax

M

Macfarlanes LLP

The U.S.-UK Trade Agreement Explained: Highlights And Implications

United Kingdom Strategy

DU

Dixcart UK

UK–India Free Trade Agreement: Opportunities For Indian Individuals And Businesses

United Kingdom Strategy

DU

Dixcart UK

2025 UK Tax Changes For Non-Doms: Do's And Don'ts

United Kingdom Immigration

DU

Dixcart UK

Salary Sacrifice Arrangements

United Kingdom Employment

TS

Travers Smith LLP

Simplified Process For Employer NICs Joint Elections For Employment-related Securities

United Kingdom Employment

LS

Lewis Silkin

A New Era For UK Inheritance Tax: What The 2025 Reforms Mean For You

DU

Dixcart UK

Gifts With Reservation Of Benefit: A Common Pitfall In Inheritance Tax Planning

DU

Dixcart UK

Understanding Private Residence Relief (PRR): Protecting Your Home From Capital Gains Tax

DU

Dixcart UK

UK Immigration Overhaul – Key Changes From 22 July 2025

United Kingdom Immigration

WB

WestBridge Business Immigration

S5:E10 – Kate Rose: Seeing The Beauty In Everything With TUTTI & CO (Video)

United Kingdom Commercial

SO

Square One

ThinkHouse TUPE Club: Key Questions On A Service Provision Change (Video)

United Kingdom Employment

GW

Gowling WLG

Understanding The Employment Rights Bill: A New Era For Employers, Employees And Workers (Video)

United Kingdom Employment

AG

Anthony Gold Solicitors LLP

A Practitioner's Perspective: Four Keys To Success For A AssS-To-AI Transition

United Kingdom Technology

A

AlixPartners

Register Of Overseas Entities And Its Impact On Property Ownership

Most of the information given to Companies House about overseas entities, beneficial owners and managing officers, will be publicly available on the Register of Overseas Entities. This is intended to increase transparency, allowing law enforcement agencies to investigate suspicious wealth more effectively.

United Kingdom Tax

DG

Dixcart Group Limited

Employee Loans: Increase In HMRC's Official Rate Of Interest To 3.75%

From 6 April 2025, HMRC's official rate of interest will increase. In this brief article, we will provide guidance for employers on which agreements will be affected and what they should look out for.

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

End Of Year Employment Tax Update

As the end of the 2024/25 tax year is approaching, we have included a table with UK employment tax deadlines as well as a summary of the key compliance and reporting considerations for employers and individuals.

United Kingdom Tax

M

Macfarlanes LLP

Employment Tax Update - March 2025

This bulletin follows the release of the March Agent Update (Issue 129). In this issue we cover the content most relevant to employment taxes and reward activities.

United Kingdom Tax

M

Macfarlanes LLP

Spring Statement 2025 – Our Full Summary

United Kingdom Tax

LF

Lubbock Fine

Understanding The UK's New Foreign Income And Gains Rules

DG

Dixcart Group Limited

New Service For Disclosing Errors In Claims For R&D Tax Relief

United Kingdom Tax

DU

Dixcart UK

Employment Tax Update - February 2025

United Kingdom Employment

M

Macfarlanes LLP

How To Prepare For Mandatory Payrolling Of Benefits In Kind

United Kingdom Tax

LF

Lubbock Fine

Maximise Your Finances With Our Year End Tax Planning Guide

United Kingdom Tax

LF

Lubbock Fine

Incentives And Remuneration: Winter Update

United Kingdom Tax

TS

Travers Smith LLP

Understanding Tax Relief On Surgery Costs For Self-Employed Business Owners

DU

Dixcart UK

2024 Budget: Key Changes And The Implications For Individuals And Businesses

United Kingdom Tax

PB

Parker Bullen

EMI Options: Understanding HMRC's October 2024 Updates To Its Manual Guidance Regarding The Independence Test

United Kingdom Commercial

LS

Lewis Silkin

Incentives And Remuneration: Winter Update

Welcome to our Winter Update in which we look at the challenges and opportunities that lie ahead in the broad field of Incentives and Remuneration.

United Kingdom Tax

TS

Travers Smith LLP

Understanding Tax Relief On Surgery Costs For Self-Employed Business Owners

A client who is a social media influencer has incurred significant costs for both back and cosmetic surgeries.

DU

Dixcart UK

2024 Budget: Key Changes And The Implications For Individuals And Businesses

Chancellor Rachel Reeves' 2024 Budget introduces significant tax increases, including higher National Insurance, Capital Gains Tax, and adjustments to inheritance tax and business rates. It also includes wage hikes and fuel duty freezes, amid cautious economic growth projections.

United Kingdom Tax

PB

Parker Bullen

EMI Options: Understanding HMRC's October 2024 Updates To Its Manual Guidance Regarding The Independence Test

HMRC updated guidance on the EMI Scheme's independence test clarifies rules for corporate structures and "arrangements" impacting tax-advantaged share options, emphasizing compliance during ownership or governance changes.

United Kingdom Commercial

LS

Lewis Silkin

The End Of UK Non-Dom Tax Benefits: Should You Stay Or Go?

United Kingdom Tax

DG

Dixcart Group Limited

Tax - Incentives And Personal Insights For In-house Counsel | Autumn 2024

National Insurance rates dropped for employees and the self-employed, CGT exemptions halved, and SAYE bonuses adjusted, while Labour reviews tax-advantaged share plans and hybrid incentive structures.

United Kingdom Tax

TS

Travers Smith LLP

The UK Autumn Budget 2024: Key Tax Changes And Implications For Non-Doms

The Autumn 2024 UK Budget introduces a tax-residence-based regime replacing non-dom status, transitional measures for existing non-doms, and stricter inheritance tax rules, effective April 2025.

Worldwide Immigration

DG

Dixcart Group Limited

Unpacking The Budget Part 1: Changes To Capital Gains Tax (CGT)

The recent Autumn Budget introduced a range of significant tax changes that will impact individuals and businesses alike. In our ‘Unpacking the Budget' series, we delve into these updates, providing clear explanations...

United Kingdom Tax

LF

Lubbock Fine

Autumn Budget 2024 – The Impact On Private Individuals

The 2024 budget introduces significant tax changes, focusing on higher Capital Gains and Inheritance Tax rates, pension inheritance taxation, increased SDLT, and the abolition of the ‘non-dom' regime. While businesses face limited alterations, wealthier individuals encounter higher tax burdens.

United Kingdom Tax

C

Cripps

How The Autumn Budget Will Affect The Retail And Leisure Sector

United Kingdom Tax

C

Cripps

Autumn Budget 2024 – National Insurance Contributions

United Kingdom Tax

MC

Memery Crystal

UK Autumn Budget: Crucial Next Steps For Retailers

United Kingdom Tax

A

AlixPartners

The Budget Report

United Kingdom Tax

SS

Sherrards Solicitors

Real Estate Tax Changes In The 2024 Autumn Budget

United Kingdom Tax

GW

Gowling WLG

Autumn Budget 2024: The Key Announcements And What You Need To Know

United Kingdom Immigration

DU

Dixcart UK

Labouring Over The Loophole: The Labour Government's Proposed Reform Of Carried Interest Taxation

United Kingdom Tax

AG

Akin Gump Strauss Hauer & Feld LLP

Travers Smith's Alternative Insights: Tax Rises For UK Alternative Asset Managers (Podcast)

United Kingdom Tax

TS

Travers Smith LLP

Autumn Budget 2024: Our Full Summary

United Kingdom Tax

LF

Lubbock Fine

Autumn Budget 2024 – 10 Key Tax Points For Business

United Kingdom Tax

BC

Bryan Cave Leighton Paisner

The Autumn Budget 2024: Employment Tax Update

United Kingdom Tax

M

Macfarlanes LLP

The Autumn Budget: What Does It Mean?

United Kingdom Tax

Sa

Shepherd and Wedderburn LLP

Closing The Tax Gap

United Kingdom Tax

M

Macfarlanes LLP

UK Autumn Budget 2024 - Key Points And What It Means For You (Video)

United Kingdom Tax

WL

Withers LLP

The UK Government's Autumn Budget 2024

United Kingdom Tax

CW

Cadwalader, Wickersham & Taft LLP

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Latest Videos

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UK Autumn Budget 2024 - Key Points And What It Means For You (Video)

WL

Withers LLP

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