Changes to pension salary sacrifice from 6 April 2029
The 2025 Budget announced a significant change to the National Insurance treatment of pension salary sacrifice. Currently, pension contributions made through salary sacrifice are exempt from employee and employer National Insurance Contributions (NICs). From 6 April 2029, only the first £2,000 of salary sacrificed for pension contributions each tax year will retain that NIC exemption.…
READ MOREDavid Smithson joins Moore Kingston Smith as restructuring and insolvency partner
We have appointed David Smithson as a restructuring and insolvency partner, expanding the support we offer businesses primarily across the South, as well as in London, as they navigate financial pressure and uncertainty. David has 37 years’ experience in the profession, including 22 years as a licensed insolvency practitioner. He specialises in corporate insolvency, business…
READ MOREIs your organisation ready for 2027? employment rights reform is already underway
What employers should be doing now The UK’s employment Rights reforms are no longer a future consideration. The first wave of changes took effect in April 2026, and further significant reforms are scheduled throughout late 2026 and 2027. For employers, the challenge is not simply understanding what is changing and updating policies. It is ensuring…
READ MOREHMRC’s proposed new correction of errors regime: what are the implications for M&A transactions
HMRC’s proposed correction of errors regime introduces new requirements in connection with the obligation for taxpayers to correct known inaccuracies that result in a loss of tax. The proposals could have significant implications for M&A transactions, particularly where tax due diligence identifies historic filing errors, uncertain tax positions or potential underpayments. Buyers, sellers, advisers and…
READ MORECapital requirements for LLP professional firms
When it comes to determining the level of capital that members should contribute to a limited liability partnership (LLP), there is a lot of flexibility in approach with no one-size-fits-all solution. Commerciality and strategic decision-making should be the key drivers of any planning for setting levels of member capital contributions. The added complexity of the…
READ MOREScaling SaaS videos: R&D tax relief for SaaS scale-ups
In this short video, David Byrne, Director of R&D at Moore Kingston Smith, explains how R&D tax relief applies to technology and SaaS businesses navigating growth, fundraising and exit planning. For CFOs of SaaS businesses, R&D tax relief is no longer simply a year-end tax consideration. It increasingly affects cash flow forecasts, investment planning and…
READ MORECC26 risk guidance refresh: what has changed for charities?
The Charity Commission’s refreshed Charities and Risk Management (CC26) guidance marks a noticeable shift in tone. For charity finance leaders, trustees and audit committees, the update is less about introducing entirely new obligations and more about changing how risk management is understood. That shift matters. From compliance exercise to strategic oversight For many charities, risk…
READ MOREWhy early insolvency advice matters amid greater scrutiny in 2026
The UK insolvency landscape is changing quickly. For directors and their advisers, financial distress is no longer only a balance sheet issue. It is increasingly a question of governance, compliance and conduct. This matters because seeking advice early can preserve options. It may help protect value, support directors in meeting their duties, improve communication with…
READ MOREHurry up and wait: employment tribunal time limits are changing
What employers need to know before 1 October 2026 For years, employers have become accustomed to a familiar rhythm: three months less one day for most employment tribunal claims, Acas Early Conciliation and then a long wait for the Tribunal process to move forward. From 1 October 2026, the first part of that rhythm changes…
READ MOREHospitality Sector Index
August hospitality update Revenue softens during peak holiday season, but labour productivity emerges as hospitality’s standout success story Executive summary August’s performance reflects a hospitality sector navigating two contrasting realities. On the surface, trading softened across much of the market as consumers embraced the peak summer holiday period, directing discretionary spending towards overseas travel, domestic…
READ MORE
