The following Employment Tax guidance note Produced by Tolley in association with Vince Ashall provides comprehensive and up to date tax information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant tax changes associated with Brexit began to take effect. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit ― personal and employment tax implications guidance note.
Retirement age, or more precisely, State Pension Age, is a ‘movable feast’. This will be the normal situation as the State Pension Age is increased; current legislation provides for phased increase to age 68.
Since April 2010, the state retirement age for women has been increasing in order to align it with the state pension age for men, currently set at 65. This only affects
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