Latest News
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Payment for overtime hours: what's the law?
Employment lawAccording to data from salary survey company Cendex, more than half of UK employees are now working additional unpaid hours every day. Where staff work more than their contracted hours, do employers have to pay them for the extra hours?
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SDLT holiday is over
Personal TaxA number of coronavirus support schemes came to an end in September, including the SDLT holiday. What does this mean for transactions which have not yet completed?
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Government delays MTD for income tax and basis period reform
Business TaxFollowing vocal representation from various professional bodies, the government has agreed to delay crucial reforms to the tax system. What’s the full story?
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Special reductions and late filing penalties
Personal TaxThe First-tier Tribunal (FTT) has considered whether a taxpayer had a reasonable excuse for filing his tax returns late. While the issue was not unusual, the FTT’s ruling was. How might its decision help reduce a late filing penalty?
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Easily avoid a life insurance tax trap
Personal TaxLife insurance policies generally pay out a premium in the event of the policyholder’s death. However, recently published figures from HMRC suggest that many of them are falling into an easily-avoided tax trap. What’s going on?
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Government unpicks the pension triple lock
Personal TaxPensioners had been in line for a bumper increase in the state pension from April 2022 under the triple lock rules. However, the government has now confirmed this will not go ahead. What’s going on?