Resource Centre

Jamie Skelding

National Minimum Wage

The National Minimum Wage (NMW) and National Living Wage (NLW) are the legal minimum wage rates that must be paid to employees. Employers are liable to be penalised for not complying with the NMW and NLW rules. HMRC are the agency that ensures enforcement of the NMW and NLW.

Business Motoring Tax Aspects

This factsheet focuses on the current tax position of business motoring, a core consideration of many businesses. The aim is to provide a clear explanation of the tax deductions available on different types of vehicle expenditure in a variety of business scenarios.

Cars for Employees

The current regime for taxing employer provided cars (commonly referred to as company cars) is intended:

Pensions Automatic Enrolment

Automatic enrolment places duties on employers to automatically enrol ‘workers’ into a work based pension scheme.

Pensions Tax Reliefs

There are two broad types of pension schemes from which an individual may eventually be in receipt of a pension:

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