HLAS

Pub companies often use a tenancy at will or short agreement to allow a tenant to begin running a pub while a longer-term agreement is negotiated. This can be a valuable opportunity for both parties to assess the business relationship and can serve as a stepping stone for new operators entering the trade. However, for this arrangement to be successful, it is essential that the operator gets off to the right start. To support tenants on short agreements, pub companies regulated under the Pubs Code have collaborated with the Pubs Code Adjudicator (PCA) to establish a consistent set of minimum [...]

The Competition and Markets Authority (CMA) has fined 10 car manufacturers and two trade bodies a total of £77.7 million after uncovering illegal agreements that distorted competition in the UK market. The investigation revealed two major breaches of competition law: restricting advertising claims about vehicle recyclability and colluding on the cost of recycling end-of-life vehicles (ELVs). Here are some key findings from the investigation Restricting Sustainability Advertising Car manufacturers are legally required to provide information about the recyclability of their vehicles. However, the CMA found that: Manufacturers agreed not to advertise if their vehicles exceeded the minimum recyclability requirement of [...]

From 7 April 2025, families receiving Child Benefit will see an increase in their payments. HM Revenue and Customs (HMRC) has announced that the weekly rate will rise to £26.05 for the eldest or only child and £17.25 for each additional child. This means an annual payment of £1,354.60 for the first child and £897 for each subsequent child. These payments, usually made every four weeks, are automatically into claimants’ bank accounts. One way parents can manage their Child Benefit is via the HMRC app, which allows them to make and adjust claims and update their details. What This Means [...]

Growing a small business is exciting, but it comes with challenges—especially when it comes to keeping your team aligned and maintaining your company’s culture. The Institute of Chartered Accountants in England and Wales (ICAEW) recently published an insight article on Five Leadership Lessons for a Growth Mindset. The article features advice from Rachel Nutt, a senior partner at MHA, on some of the leadership lessons she has learned from the growth that has taken place in her own business. While MHA is now a £200m business, the key lessons discussed are useful to businesses of all sizes. Here are some [...]

A new survey by workplace expert Acas has revealed that nearly a third (31%) of employees dislike using video calls at work, with other communication methods also causing frustration among workers. The survey asked employees which methods of workplace communication they found most irritating. The results showed: 31% of employees dislike video calls. 25% find messaging apps such as Teams and Zoom irritating. 21% dislike phone calls. 11% even find face-to-face conversations frustrating. While most employees are comfortable with various communication methods, these findings highlight that preferences vary significantly in the workplace. Finding the Right Balance  Acas Interim Chief Executive [...]

The UK Government is currently considering its response to the ‘reciprocal tariffs’ announced by the US President Donald Trump on 2 April. Under the plans, a range of products exported from the UK to the USA would be subject to 10% tariffs. This is in addition to a 25% global tariff on cars, steel and aluminium imported into the USA. On Thursday last week, Business and Trade Secretary Jonathan Reynolds told Parliament that the UK is disappointed with the US tariffs and will continue constructive discussions with the US on a wider deal. UK companies are being invited to give [...]

Modernising HMRC As part of the government’s ‘Plan For Change’, steps are being taken towards modernising HMRC, to improve value for money, enhance efficiencies and support economic growth. Greater innovation, including grasping technological opportunities, is at the heart of this, transforming HMRC into a ‘digital-first’ organisation. A ‘HMRC transformation roadmap’ will be published in the summer. Improving customer service - including with AI HMRC officials have been undertaking work to learn best practices in customer service from various successful UK brands. This includes trialling the use of generative artificial intelligence (AI) to point taxpayers to the advice they need on [...]

England and Northern Ireland If you are planning to purchase residential property, remember that the SDLT thresholds will change from 1 April 2025. In particular, a 0% rate currently applies to the first £250,000 of the purchase price. It will only apply to the first £125,000 of the purchase price from 1 April 2025. The new threshold created between £125,001 and £250,000 will be subject to a rate of 2%. For first-time buyers, the 0% rate currently applies to the first £425,000 (of properties costing up to £625,000), and this will drop to £300,000 on 1 April 2025 (for properties [...]

Research and Development (R&D) tax reliefs With ongoing focus on the availability of R&D tax reliefs and companies' eligibility to claim them, the government is now consulting on widening the use of ‘advance clearances’ from HMRC. This initiative intends to give companies greater certainty when planning R&D investment, while also improving the taxpayer experience and reducing error and fraud. Voluntary advance assurances are already part of the R&D tax relief regime, but they are not commonly utilised. The consultation considers a framework where future assurances become mandatory in certain areas, namely those where HMRC are concerned about the risk of [...]

Electronic invoicing The government has recently launched a consultation on the possible advantages of e-invoicing, which include productivity enhancements, cashflow acceleration and error reductions. It also considers how HMRC can support investment and encourage uptake within the business community. Trading with the USA and other international partners While uncertainties around global trade and tariffs continue, the government is expressing ambitions to support digitalised trade and supply chains, bringing cross-border trade into the 21st century. In particular, a new digital pilot with the USA to test ways to speed up trade