From the 1st January 2022 new regulations will apply in respect of Inheritance Tax (IHT). This change will apply to deaths on and after that date. The aim of the regulations is to simplify the process. As a result, it is expected that over 90% of non-taxpaying estates each year will no longer be required to complete and send IHT forms to HMRC. Currently, when the personal representatives of an estate meet the excepted estates criteria, they submit a short IHT form rather tha

We know that National Minimum Wage (NMW) calculations are often dreaded by employers following a raft of legislation and case law which has made the subject a rather tricky and complex area to navigate. In particular, where a worker or employee incurs certain costs related to their job, it can be difficult for employers to conclude what deductions can be made to an employee’s wages to ensure that the NMW requirement is being met. In an attempt to clarify the position, an empl