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The Chancellor, Rishi Sunak, confirmed a small increase in the National Living Wage rates from April 2021. Employers will need to diarise these increases otherwise they may break their obligation to pay these rates and risk penalties. The increase in the NLW will mean that low-paid workers’ incomes rise broadly in line with predicted wage…

When we awake to the new year we will no longer be in transition; we will be out of the EU and will have to cope with a wide range of regulatory changes if we buy or sell goods or services to EU suppliers and customers. The Department for Business, Energy & Industrial Strategy recently…

If you are making claims under the extended furlough scheme from 1 November 2020 you need to be aware of changes in the claims process. Perhaps the most significant is that claims need to be registered within 14 days of the relevant period end. In their revised guidance on this topic HMRC say: You can…

Two quarterly grants have been paid to UK self-employed traders that qualify for the Self- Employed Income Support Scheme (SEISS). These covered the periods up to 31 October 2020. The Chancellor has announced that two further quarterly payments will be made. Traders will still need to qualify for the payments and in particular: Have been…