HLAS

The Government's new Pension Schemes Bill, currently before Parliament, introduces wide-reaching reforms aimed at improving outcomes for pension savers. These changes will not only affect how pensions are administered but also impact scheme selection, cost management, and employee engagement over the long term. Figures released last week suggest that the average worker on an average salary saving into a pension pot over their working life could benefit by up to £29,000 when they retire. Here are two of the measures that could particularly affect small employers. Automatic Consolidation of Small Pension Pots Small pension pots under £1,000, often created when [...]

The Department for Education has announced a National Year of Reading, launching in January 2026, in a bid to reverse the steady decline in reading for pleasure among young people. According to a survey carried out by the National Literacy Trust, just 1 in 3 of children and young people aged 8 to 18 said they enjoyed reading in their free time in 2025. Less than 1 in 5 said they used their free time to read daily. This is the lowest these statistics have been in 20 years. The National Year of Reading campaign aims to reignite a reading [...]

The Information Commissioner’s Office (ICO) has launched a public call for views that could influence the future of online advertising in the UK. The proposals aim to strike a balance between preserving user privacy and enabling businesses to maintain revenue streams. This consultation relates specifically to how the ICO enforces Regulation 6 of the Privacy and Electronic Communications Regulations (PECR). This regulation currently requires websites to obtain user consent before storing or accessing data used for online advertising technologies. A Risk-Based Alternative Approach The ICO is inviting input on a potential shift towards a risk-based enforcement model, which could allow [...]

The UK Intellectual Property Office (IPO) has published revised guidance for trade mark applicants in the wake of a landmark Supreme Court ruling in SkyKick UK Ltd and another v Sky Ltd and others. The judgment, which centred on the issue of bad faith in trade mark registrations, has led to immediate changes in how applications will be assessed. The IPO’s updated Practice Amendment Notice (PAN 1/25) offers clarification on trade mark specifications and sets out when applicants might come under scrutiny for submitting overly broad claims. What Applicants Need to Know IPO examiners will now consider whether the wording [...]

The government has launched a full review of the UK’s parental leave and pay system, aiming to make it fairer, simpler and better suited to the needs of modern families. This is part of the government’s wider ‘Plan to Make Work Pay, and it could lead to significant reforms in how maternity, paternity and shared parental leave work – with the potential to affect businesses and employers across the country. Why now? The review comes in response to growing concern that the current system is complicated and unaffordable for many families – especially new fathers and partners. Currently, one in [...]

Farm businesses are set to face greater scrutiny from the Environment Agency (EA) following an announcement that the number of annual inspections will increase by around 50% over the next four years. The move is part of a wider government strategy to improve environmental performance in agriculture and reduce pollution from farming activities. Under the new plan, the number of farm inspections is expected to reach 6,000 per year by 2029. A Stronger Regulatory Framework The EA’s inspection programme focuses on enforcing environmental laws, including those around issues such as fertiliser use, slurry storage, soil health, and runoff into watercourses. [...]

UK house prices experienced their largest monthly decline in over two years in June, according to the latest figures from mortgage provider Nationwide. Prices dropped by 0.8%, representing the steepest fall since February 2023. Although annual price growth stayed in positive territory at 2.1%, this marks the slowest year-on-year rise in nearly a year. The downturn appears to be linked to a slowdown in buyer activity following changes to stamp duty thresholds introduced in April. Stamp Duty Changes Prompt Short-Term Cooling Under the updated rules, homebuyers in England and Northern Ireland now pay stamp duty on purchases above £125,000—down from [...]

Companies House is undergoing a major transformation following the introduction of the Economic Crime and Corporate Transparency Act 2023 (ECCTA). Backed by new legislative powers, the agency is shifting from a passive registrar to an active gatekeeper - taking direct action against fraud, money laundering, and misuse of the UK’s corporate framework. A newly published progress report highlights the scale and impact of this reform so far. Key achievements include: Querying or removing misleading or false information affecting over 100,000 companies. Blocking over 10,000 suspicious company applications, including mass incorporations at single addresses - a known red flag for money [...]

Following the publication of the Employment Rights Bill in October 2024, the UK Government has unveiled a detailed implementation roadmap. This roadmap sets out a phased schedule for what is being described as one of the most far-reaching reforms to employment law in recent decades. The aim of these reforms is to enhance workplace protections and improve living standards across the country. It is estimated that the changes will directly affect approximately 15 million workers—around half of the UK workforce. The legislation forms a key part of the Government’s wider "Make Work Pay" agenda and its broader Plan for Change. [...]

A recent First Tier Tribunal case gave us a useful reminder of the rules governing the VAT treatment of private tuition. In Rushby Dance & Fitness Centre v HMRC (TC09534), the lead appellant and three other dance tutors unsuccessfully argued that their dance classes qualified as VAT-exempt private tuition. The exemption for private tuition is contained in the Value Added Tax Act 1994 (Schedule 9, Group 6, Item 2): “The supply of private tuition, in a subject ordinarily taught in a school or university, by an individual teacher acting independently of an employer.” In order to qualify for the exemption, [...]