United Kingdom: National Insurance

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Article
How The Finance Act 2026 Could Impact Contractor Engagement Across The Life Sciences Sector
The Finance Act 2026 introduces joint and several liability rules that fundamentally change how tax compliance works in labour supply chains involving umbrella companies and personal service companies. Life sciences businesses that rely on contractors for clinical trials, research programmes, and regulatory projects face new risks that extend beyond traditional IR35 obligations, with potential liability even for small businesses previously exempt from off-payroll working requirements.
United Kingdom Tax
PS
Penningtons Manches Cooper LLP
Article
Pensions Ready Reckoner – September 2026
This comprehensive table tracks key developments affecting UK pension schemes, including recent parliamentary acts, court decisions, regulatory guidance, and compliance deadlines. From inheritance tax changes on pension death benefits to pensions dashboards implementation, the document provides essential dates and implications for trustees, administrators, and pension professionals navigating the evolving regulatory landscape.
United Kingdom Employment
WB
Wedlake Bell
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