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Two major changes to statutory sick pay will be introduced by the Employment Rights Act 2025 from 6 April 2026.

Statutory sick pay (SSP) is the minimum amount of sick pay that employers in the UK must pay eligible employees when they are off work due to illness.

To qualify for SSP an employee...

The Government has announced an easement to planned changes to business property relief (BPR) and agricultural property relief (APR) from 6 April 2026.

APR and BPR are valuable inheritance tax (IHT) reliefs that can reduce or even eliminate tax on farms and trading businesses passed on after deat...

The Government has announced important changes to voluntary national insurance contributions (NICs) for individuals working abroad.

UK residents working abroad can currently pay voluntary Class 2 NICs to maintain their national insurance record. Voluntary Class 3 NICs are also available for perio...

The writing-down allowance (WDA) for capital assets will be lowered from April 2026 and a new first year allowance is introduced

Currently, companies can claim full expensing to deduct 100% of the cost of new and unused qualifying assets from their taxable profits. The annual investment allowance...

The Chancellor has announced significant and welcome changes for individuals facing tax bills under the loan charge

The loan charge was introduced in 2019 to tackle 'disguised remuneration' schemes, where workers were paid through loans instead of salary to avoid paying income tax and national i...