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What counts as working time for minimum wage purposes

What counts as working time for minimum wage purposes

Employers must ensure they are paying staff at least the National Minimum Wage (NMW) or National Living Wage (NLW). The NMW and the NLW are the minimum legal amounts that employers must pay their workers. The latest NMW and NLW rates took effect on 1 April 2025. The...
Why your tax code might change

Why your tax code might change

The letters in your tax code indicate whether you are entitled to the annual tax-free personal allowance. These codes are updated each year and help employers calculate how much tax should be deducted from your salary. For the current tax year, the basic personal...
Gifts with reservation of benefit

Gifts with reservation of benefit

Gifting assets can cut inheritance tax, but traps like “gifts with reservation of benefit” may undo the plan. The majority of gifts made during a person's lifetime are not subject to tax at the time they are made. These lifetime transfers are known as...
Balancing access to justice and abuse of process

Balancing access to justice and abuse of process

An extended civil restraint order (ECRO) was issued against a prolific Employment Tribunal (ET) litigant for presenting repeated and baseless claims. A Mr. Khan has been described as a prolific litigant, having issued no fewer than 42 largely unsuccessful tribunal...
Cash flow resilience and access to funding

Cash flow resilience and access to funding

Running a small business often feels like walking a financial tightrope. Cash can be flowing in nicely one month, only to dry up the next. With interest rates higher than they were for years and lenders tightening their checks, access to money has become a bigger...