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Have you considered the ruling which says that voluntary overtime if paid sufficiently regularly must be included in holiday pay? When a claimant has worked overtime one week in four, that was deemed regular enough to warrant an adjustment every time they went on holiday to compensate them for the overtime they had worked, to ensure their paid leave was based on a “normal week’s pay”. There has been an update on the holiday guidance on overtime to say it must all be included in holiday pay apart from “overtime that is only worked on a genuinely occasional and infrequent basis”.
Proposal to extend pension auto enrolment to younger workers
There has been an announcement to extend pensions auto enrolment to young workers and to amend the way the contributions...
New Student loan limits
If you are an employer, you need to be aware that the earnings thresholds at which you are required to make deductions f...
What HMRC says about the 'not so simple' taxation of Bitcoin
HMRC’s opinion on cryptocurrencies is given here. This covers VAT, corporation, income and capital gains taxes. Crypto...
The Chancellor's Spring Plan - Tax-efficient training
Tax relief on training costs was one of the interesting consultations that relates to current rules favouring employees ...
Good tax advice in a friendly and professional manner.
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