Whilst we now have a new UK government; employers, payroll and employment professionals should still be aware that there are several pieces of primary employment legislation due to come into force later this year. Most of these will have an impact on payroll. Partner Joanne Gibson outlines this new legislation and what it will mean...

“To qualify as a furnished holiday let, properties: • must be available for short-term letting to the public for 210 days and actually let for 105 days or more in each tax year. • should not be used as a long-term let of over 31 days for significant periods. The distinction for a furnished holiday...

As the owner of a medium-sized company, you are keen to start a company car scheme for senior staff which encourages them to switch to vehicles with lower emissions. But what tax factors should they be aware of, and could salary sacrifice be the most efficient approach?  Audrey Rankine explains in this article. In line...