United Kingdom: Employee Benefits & Compensation

The FCA has issued a final notice to Sapia Partners LLP for failing to adequately protect client money of an appointed representative.

The Finance Act 2026 introduces fundamental changes to how inheritance tax applies to pension death benefits from April 2027, shifting most lump sum payments into deceased members' estates while creating new reporting obligations for personal representatives and scheme trustees. Understanding these changes is critical for pension trustees who must now prepare their administration processes, governance frameworks, and member communications to comply with the new regime.

The Employment Rights Act 2025 represents one of the most significant overhauls of UK employment law in a generation. It covers a wide range of issues...

HMRC has increasingly targeted employee share plans under disguised remuneration rules, challenging arrangements involving third-party participation even when no tax avoidance motive exists.

Regulations have been made under the Employment Rights Act 2025 and the Police and Criminal Evidence Act 1984 to ensure labour market enforcement and licensing functions can be carried out from 7 April 2026...

This weekly roundup covers critical UK pensions developments including government guidance on inheritance tax changes, ICO clarification on data protection complaints, and a TUPE consultation examining pension protections.

The UK sponsorship regime is undergoing a significant and deliberate shift. The Home Office has introduced a series of updates to sponsor licence guidance over the past year...

As part of its “Plan to Make Work Pay,” the UK Government pledged to introduce mandatory ethnicity and disability pay gap reporting for large employers via a draft Equality (Race and Disability) Bill.

Spring has sprung, and for many rural businesses this is a time of year to plan ahead. As we inch closer to summer, demand for agricultural workers grows: farms will need to think carefully...