The UK officially left the EU on 31 December 2020. Since then there has been a lot of speculation with employers as to what types of right to work checks they need to carry out with EU nationals and how EU nationals are able to work in the UK after Brexit.
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The Statutory Residence Test and “exceptional circumstances”
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Since 6 April 2013 an individual’s UK tax status has been decided by the Statutory Residence Test (SRT). The number of days that the taxpayer spends in the UK is vital in determining tax residence pursuant to the SRT with a variable number being permitted as decided by various factors.
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Year on year the scope of the Equality Act 2010 appears to widen as employees and the Tribunals begin to recognise more circumstances which fall under the ‘protected characteristic’ headings.
If you are making Christmas gifts to family and friends, the IHT consequences may not be at the forefront of your mind, but it might be helpful to be aware of the possible IHT effect of such gifts.
Trusts in the 21st century: are they still relevant?
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Creating a trust for lifetime planning can feel like a daunting prospect. In this article, we outline the benefits and relevance of trusts in the 21st century.
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Update: Economic Crime (Transparency and Enforcement) Act 2022
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The Act came into force on 1 August and on that day Companies House opened its Overseas Entities Register for registration by overseas entities that now, or in the future, own registered land.
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What can employers do to support employees facing fertility challenges?
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Awareness of fertility issues is increasing and there is growing recognition of the fact that employees undergoing fertility treatment may need support at work and time off to attend treatment.
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