Written on 10 Dec 2019 by Paul Chappell

There has been much news floating around the payroll world lately about holiday pay. From high profile Tribunal cases to a change in legislation behind the calculation of holiday…

Written on 08 Dec 2014 by Carly Boyd

Holiday pay is unique to each company because each firm has their own rules on how many holiday days’ employees get, whether it has to be accrued before being taken and how many…

Written on 06 Dec 2010 by Paul Chappell

There are various tax implications to consider on gifts and parties that you may be providing to your employees at this time of year. The most common situations that arise are as…

Written on 14 Oct 2010 by Richard Rowell

In a disturbing development for employers last year the House of Lords ruled in HMRC v Stringer that employees could claim accrued but untaken annual leave going back a number of…

Written on 09 Sep 2010 by Richard Rowell

Our August poll was on the subject of keeping in touch with the office when you are away on holiday. It seems that we just can't switch off completely with almost a third of the…

Written on 02 Sep 2010 by Richard Rowell

Announced in the budget there is to be a three-year Employers NI holiday scheme.  The scheme itself starts on the 6th September and applies to new businesses starting after 22…

Written on 22 Dec 2009 by Lesley Wilson

From 1st April 2009 the minimum amount of annual leave which an employer must provide to a full time worker increased from 24 days per annum to 28 days per annum. Statutory bank…

Written on 27 Nov 2009 by Paul Chappell

As many full time students are taken on at this time of the year this is a reminder they may not have to pay income tax on their earnings, if these are below their Personal…

Written on 19 Oct 2009 by Richard Rowell

At this time of year many companies will often (prior to the recession at least) hand out gifts to people they do business with, possibly as a thank you or mark of appreciation.…

Written on 16 Oct 2009 by Richard Rowell

Christmas time is when we often get asked about whether a party is taxable or not. The figure that you are allowed for parties each year is £150 per employee. The £150 is based on…