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Budget 2018—Summary of employment law issues

Budget 2018—Summary of employment law issues
Published on: 30 October 2018
Published by: LexisPSL
  • Budget 2018—Summary of employment law issues
  • National living wage and minimum wage increases
  • Income tax personal allowance and higher rate threshold from 2019
  • Off-payroll working in the private sector
  • Apprenticeships
  • Taxation of self-funded work-related training
  • Employment allowance reform
  • Short term business visitors
  • Legislating the existing tax treatment of expenses for unpaid office-holders
  • Stamp duty relief for share incentive plans
  • More...

Article summary

Employment analysis: Increases to the national living wage and the minimum wage rates and to both the tax free personal allowance and the higher rate tax threshold were announced by the Chancellor of the Exchequer, Philip Hammond, in his Budget on 29 October 2018. It was also confirmed that the government intends to push ahead with its planned reforms to off-payroll working in the private sector. or take a trial to read the full analysis.

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