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Employers should note that certain gifts to staff at Christmas are tax free if structured correctly. Employers are allowed to provide their directors and employees with certain “trivial” benefits in kind tax free. This exemption applies to small gifts to staff at Christmas where the cost to the employer is no more than £50, this is in addition to gifts on their birthday, or other occasions and includes gifts of food, wine, or store vouchers.
25 Jul 2025
The government will charge Inheritance Tax (IHT) on unused pension pots and death benefits from April 2027.
25 Jun 2025
A review of the deal and the business reaction to it.