United Kingdom: National Insurance

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Article
Supreme Court Decides The LLP Salaried Member Rules - But Sends BlueCrest Back To The First-Tier Tax Tribunal
The Supreme Court has delivered its landmark decision in HMRC v BlueCrest Capital Management, clarifying the salaried member rules that determine whether LLP members are taxed as employees or partners. The ruling refines the legal test for "significant influence" and establishes that influence must derive from enforceable governance frameworks rather than informal practice, with immediate implications for how LLPs structure membership terms and delegated authority.
United Kingdom Tax
M
Macfarlanes LLP
Article
Employee Pension Contributions And Salary Sacrifice Arrangements: Restriction Of National Insurance Exemption
The UK government has introduced legislation to limit the National Insurance contributions exemption for employee pension contributions made through salary sacrifice arrangements. Starting April 2029, only the first £2,000 of annual employee pension contributions will remain exempt from NICs, fundamentally altering the cost-benefit calculation that has made salary sacrifice arrangements attractive to employers for decades.
United Kingdom Employment
MB
Mayer Brown
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