The Queen’s Speech 2019 outlined several Brexit-related Bills, including an Immigration and Social Security Co-ordination (EU Withdrawal) Bill, designed to end free movement within the UK after Brexit and to lay the foundation for a new, modern and global immigration system. The Bill will also reaffirm the government’s commitment to the right to remain for

The Chancellor of the Exchequer has announced at the 2019 Conservative Party conference that the National Living Wage (NLW) will rise to £10.50 per hour within five years, i.e. by 2024, aiming to reach two-thirds of median earners. He also announced that the age threshold for the NLW will be lowered from age 25 to

There are special rules which govern the production, storage and accounting for duty on wine. The definition of wine in the Alcoholic Liquor Duties Act 1979 states that wine is 'any liquor which is of a strength exceeding 1.2% and which is obtained from the alcoholic fermentation of fresh grapes or of the must of

1 October 2019 – Due date for Corporation Tax due for the year ended 31 December 2018. 19 October 2019 – PAYE and NIC deductions due for month ended 5 October 2019. (If you pay your tax electronically the due date is 22 October 2019.) 19 October 2019 – Filing deadline for the CIS300 monthly

The government has published a new Statement of Changes (called HC 2631) to the UK Immigration Rules. The main change from an employers’ perspective is the expansion of the shortage occupation list (SOL) under Tier 2 (General) of the points-based immigration system from 6 October 2019. As inclusion on the SOL means there is no

The government has published its annual employment tribunal and employment appeal tribunal (EAT) statistics tables for the financial year 1 April 2018 to 31 March 2019. The government’s statistics tables show that the number of accepted employment tribunal claims in 2018/19 was 121,075, comprising 34,974 single claims and 86,101 multiple claims. This represents a 10%

The Government has now announced the revised transitional arrangements that will apply in the event of a no-deal Brexit to EU, EEA and Swiss citizens and their close family members arriving in the UK after Brexit, replacing those set out in a January 2019 policy paper issued under the previous Prime Minister, Theresa May. The

The VAT DIY Housebuilders scheme is a special scheme that enables someone building their own home to benefit from special VAT rules that allow the qualifying construction costs of new homes and certain conversion works to be zero-rated. The scheme has been designed to effectively put DIY housebuilders in a similar VAT position to a

Tax-free relocation costs   Certain relocation costs up to £8,000 are exempt from reporting and paying tax and National Insurance. These are called ‘qualifying’ costs and include:   the costs of buying or selling a home moving costs buying certain things for a new home bridging loans   These are only qualifying costs when:  

The Information Commissioner’s Office (ICO) has announced that it has updated its guidance on the timescales for responding to a subject access request (SAR), as well as other individual rights requests, following a ruling by the Court of Justice of the European Union which has now been adopted by the European Data Protection Board (EDPB).