{"insights":{"1614074361117":{"insightType":"CUSTOM_FORM","title":"Off-Payroll IR35 regime postponed until 2021","summary":"

It has been announced by Chief Secretary to the Treasury, Stephen Barclay, that the off-payroll IR35 rules, which were meant to be rolled out to the private sector from 6 April 2020 will now be delayed for twelve months due to the Coronavirus.

","link":"https://www.bishopfleming.co.uk/insights/payroll-ir35-regime-postponed-until-2021","linkLabel":"Read More","tag":"Article","image":{"mid":"2634","full_image":"/sites/default/files/2021-02/GettyImages-1205748477.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-02/GettyImages-1205748477.jpg?itok=FxYHEdHX"}},"1614074402928":{"insightType":"CUSTOM_FORM","title":"Off-Payroll IR35 regime starts soon","summary":"

From 6 April 2021 the government is extending the IR35 regime to the private sector, three years after it was imposed on public bodies.

","link":"https://www.bishopfleming.co.uk/insights/article/payroll-ir35-regime-starts-soon","linkLabel":"Read More","tag":"Article","image":{"mid":"2630","full_image":"/sites/default/files/2021-02/GettyImages-980229622.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-02/GettyImages-980229622.jpg?itok=DF2-_YLL"}},"1614074468618":{"insightType":"CUSTOM_FORM","link":"https://www.bishopfleming.co.uk/insights/hmrc-scores-own-goal-key-employment-status-case","title":"HMRC scores own goal in key employment status case","summary":"

Employment status is a hot issue, since the government wants to impose a responsibility on private organisations from April 2021 to determine the status of any contractors they engage.

","linkLabel":"Read More","tag":"Article","image":{"mid":"2631","full_image":"/sites/default/files/2021-02/GettyImages-1161937292.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-02/GettyImages-1161937292.jpg?itok=eEtwXg3t"}},"1614074544439":{"insightType":"CUSTOM_FORM","link":"https://www.bishopfleming.co.uk/insights/covid-and-internationally-mobile-workers","title":"Covid and internationally mobile workers","summary":"

With the ability to travel significantly reduced in the current pandemic, UK companies with usually mobile employees or with staff who will be working from home in another jurisdiction may find themselves with new or changed reporting obligations.

","tag":"Article","image":{"mid":"2629","full_image":"/sites/default/files/2021-02/COVID%203.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-02/COVID%203.jpg?itok=BEkEXkxa"},"linkLabel":"Read More"},"1614074600264":{"insightType":"CUSTOM_FORM","link":"https://www.bishopfleming.co.uk/insights/brexit-and-labour-market","title":"Brexit and the labour market","summary":"

At the start of January 2020, the biggest question facing the labour market was: “what would the impact of Brexit have”?

","linkLabel":"Read More","tag":"Article","image":{"mid":"2635","full_image":"/sites/default/files/2021-02/GettyImages-1079164430.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-02/GettyImages-1079164430.jpg?itok=RPWZdYfg"}},"1614075296256":{"insightType":"CUSTOM_FORM","title":"Payrolling Benefits in Kind","summary":"

Since 2016 employers have had the option of payrolling their employee benefits. But what does it involve and how can employers take part?

","link":"https://www.bishopfleming.co.uk/insights/article/payrolling-benefits-kind","linkLabel":"Read More","tag":"Article","image":{"mid":"2659","full_image":"/sites/default/files/2021-02/GettyImages-937312860_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-02/GettyImages-937312860_0.jpg?itok=JNUMsKxF"}},"1614075333767":{"insightType":"CUSTOM_FORM","title":" Coronavirus: employees working from home taxable expenses","summary":"

Certain equipment, services or supplies are taxable if your employees are working from home due to coronavirus.

","link":"https://www.bishopfleming.co.uk/insights/coronavirus-employees-working-home-taxable-expenses","linkLabel":"Read More","tag":"Article","image":{"mid":"2662","full_image":"/sites/default/files/2021-02/Businesswoman%201_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-02/Businesswoman%201_0.jpg?itok=V1Ep4EMc"}},"1614075361327":{"insightType":"CUSTOM_FORM","title":"Payroll: Employee Health & Wellbeing","summary":"

Our Payroll team are often asked by clients for ideas about implementing wellbeing initiatives for their people, as well as other employee benefits.

","link":"https://www.bishopfleming.co.uk/insights/article/payroll-employee-health-wellbeing","linkLabel":"Read More","tag":"Article","image":{"mid":"2660","full_image":"/sites/default/files/2021-02/Video%20Conference%201_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-02/Video%20Conference%201_0.jpg?itok=W6iFZXat"}},"1614075391742":{"insightType":"CUSTOM_FORM","title":"We can produce your forms P11D","summary":"

If you’re a client of ours for whom we are not currently producing your employee expenses and benefits P11D returns, this is something you may like to consider.

","link":"https://www.bishopfleming.co.uk/insights/article/we-can-produce-your-forms-p11d","linkLabel":"Read More","tag":"Article","image":{"mid":"2661","full_image":"/sites/default/files/2021-02/Bills%20Calculator_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-02/Bills%20Calculator_0.jpg?itok=G9MKE4gO"}},"1614075430663":{"insightType":"CUSTOM_FORM","title":"Is it a car? Is it a van? … or is it a car-derived van or combi-van?","summary":"

We receive many queries about whether a vehicle is a car or a van, the answer to which can have a massive implication for both income tax and VAT purposes.

","link":"https://www.bishopfleming.co.uk/insights/article/it-car-it-van-or-it-car-derived-van-or-combi-van","linkLabel":"Read More","tag":"Article","image":{"mid":"2650","full_image":"/sites/default/files/2021-02/White%20Van%201.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-02/White%20Van%201.jpg?itok=Q_iFIv6u"}},"1614075619415":{"insightType":"CUSTOM_FORM","title":"Court rules VW Combi T5 is a car for tax purposes","summary":"

A court has refreshed soft drink manufacturer Coca Cola’s van tax dilemma, leaving employers thirsty for guidance from HM Revenue & Customs (HMRC) on what to enter on P11ds for employee vehicles.

","link":"https://www.bishopfleming.co.uk/insights/article/court-rules-vw-combi-t5-car-tax-purposes","linkLabel":"Read More","tag":"Article","image":{"mid":"2649","full_image":"/sites/default/files/2021-02/Transporter%20Van_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-02/Transporter%20Van_0.jpg?itok=1jmDBcNA"}},"1614075665991":{"insightType":"CUSTOM_FORM","title":"Is it a car or a van – the final instalment in the saga?","summary":"

In 2017 HMRC challenged the tax status of a number of vans provided by Coca Cola to their employees as company vehicles. The vans were a mixture of Vauxhall Vivaros and two versions of VW Transporter Combi T5s.

","link":"https://www.bishopfleming.co.uk/insights/it-car-or-van-final-instalment-saga","linkLabel":"Read More","tag":"Article","image":{"mid":"2651","full_image":"/sites/default/files/2021-02/GettyImages-1176281150.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-02/GettyImages-1176281150.jpg?itok=ONWmG__7"}},"1614075724695":{"insightType":"CUSTOM_FORM","title":"Cracking the Christmas tax code","summary":"

Christmas is a time of giving, but keeping the tax office off the gift list may require some careful advanced planning. We take a look at what is allowed and what may trip up the unwary.

","link":"https://www.bishopfleming.co.uk/insights/cracking-christmas-tax-code","linkLabel":"Read More","tag":"Article","image":{"mid":"2652","full_image":"/sites/default/files/2021-02/Christmas%20background%20%20%282%29.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-02/Christmas%20background%20%20%282%29.jpg?itok=x_nneqOG"}},"1614075761271":{"insightType":"CUSTOM_FORM","title":"Holiday Pay Changes from April 2020","summary":"

The Employment Rights Act has increased the reference period used for determining a week's pay when calculating holiday pay for workers with irregular hours from 12 weeks to 52 weeks.

","link":"https://www.bishopfleming.co.uk/insights/article/holiday-pay-changes-april-2020","linkLabel":"Read More","tag":"Article","image":{"mid":"2663","full_image":"/sites/default/files/2021-02/Cornwall%20-%20St%20Michaels%20Mount.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-02/Cornwall%20-%20St%20Michaels%20Mount.jpg?itok=X_ZucdZt"}},"1614165277231":{"insightType":"CUSTOM_FORM","title":"Isobel Savage","summary":"

Tax Partner

","link":"https://www.bishopfleming.co.uk/our-people/isobel-savage","linkLabel":"View Profile","tag":"People","image":{"mid":"2656","full_image":"/sites/default/files/2021-02/Savage%20Isobel.png","thumb_image":"/sites/default/files/styles/large/public/2021-02/Savage%20Isobel.png?itok=g9rjCd84"}},"1614165333259":{"insightType":"CUSTOM_FORM","title":"Will Hanbury","summary":"

Accountancy and Payroll Partner

","link":"https://www.bishopfleming.co.uk/our-people/will-hanbury","linkLabel":"View Profile","image":{"mid":"2657","full_image":"/sites/default/files/2021-02/Hanbury%20Will.png","thumb_image":"/sites/default/files/styles/large/public/2021-02/Hanbury%20Will.png?itok=L1oC0vmw"},"tag":"People"},"1614165396131":{"insightType":"CUSTOM_FORM","title":"Adele Clapp","summary":"

Tax Director

","link":"https://www.bishopfleming.co.uk/our-people/adele-clapp","linkLabel":"View Profile","tag":"People","image":{"mid":"5311","full_image":"/sites/default/files/2023-09/Clapp%20Adele_1.png","thumb_image":"/sites/default/files/styles/large/public/2023-09/Clapp%20Adele_1.png?itok=BcPLdQiy"}},"1616510168189":{"insightType":"CUSTOM_FORM","title":"Share Ownership for Employees EMI","link":"https://www.bishopfleming.co.uk/insights/share-ownership-employees-emi","linkLabel":"Download Factsheet","tag":"Guide","image":{"mid":"5308","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_17.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_17.jpg?itok=24Q026N1"},"summary":"

Retaining and motivating staff are key issues for many employers. Research in the UK and USA has shown a clear link between employee share ownership and increases in productivity.

"},"1616510277736":{"insightType":"CUSTOM_FORM","title":"National Minimum Wage","linkLabel":"Download factsheet","link":"https://www.bishopfleming.co.uk/insights/national-minimum-wage","image":{"mid":"5307","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_16.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_16.jpg?itok=lUPtlYpq"},"tag":"Guide","summary":"

We highlight the main principles of the minimum wage regulations.

"},"1616510329885":{"insightType":"CUSTOM_FORM","title":"IR35 Personal Service Companies","image":{"mid":"5306","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_15.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_15.jpg?itok=6HDKG_f8"},"link":"https://www.bishopfleming.co.uk/insights/ir35-personal-service-companies","linkLabel":"Download Factsheet","tag":"Guide","summary":"

The ‘IR35’ rules are designed to prevent the avoidance of tax and national insurance contributions (NICs) through the use of personal service companies and partnerships.

"},"1616510470527":{"insightType":"CUSTOM_FORM","title":"Homeworking and Tax Relief for Employees","link":"https://www.bishopfleming.co.uk/insights/homeworking-and-tax-relief-employees","linkLabel":"Download Factsheet","tag":"Guide","image":{"mid":"5304","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_13.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_13.jpg?itok=rW0oFE4P"},"summary":"

Homeworking has become the answer for many but how have the tax rules kept up with these changes?

"},"1616511874200":{"insightType":"CUSTOM_FORM","title":"Cars For Employees","summary":"

The current regime for taxing employer provided cars is intended to encourage manufacturers to produce cars which are more environmentally friendly and to give employee drivers and their employers a tax incentive to choose more fuel-efficient and environmentally friendly vehicles.

","image":{"mid":"5291","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_1.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_1.jpg?itok=LvukbOOc"},"link":"https://www.bishopfleming.co.uk/insights/cars-employees","linkLabel":"Download Factsheet","tag":"Guide"},"1616517419532":{"insightType":"CUSTOM_FORM","title":"The Alternative Dispute Resolution process","summary":"

The Alternative Dispute Resolution (ADR) process is becoming more widely used with HM Revenue & Customs (HMRC) as it is cheaper and a more time efficient and effective way of dealing with issues and disagreements than formal litigation.

","link":"https://www.bishopfleming.co.uk/insights/alternative-dispute-resolution-process","linkLabel":"Read More","tag":"Article","image":{"mid":"2809","full_image":"/sites/default/files/2021-03/ES3.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-03/ES3.jpg?itok=PmudBL9M"}},"1616517489056":{"insightType":"CUSTOM_FORM","title":"How to determine status and what if I get it wrong","summary":"

Determining employment status is getting ever more complicated...

","link":"https://www.bishopfleming.co.uk/insights/how-determine-status-and-what-if-i-get-it-wrong","linkLabel":"Read More","tag":"Article","image":{"mid":"2811","full_image":"/sites/default/files/2021-03/ES1.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-03/ES1.jpg?itok=3Roe7eAz"}},"1616576925304":{"insightType":"CUSTOM_FORM","title":"What is employment status and why is it important?","link":"https://www.bishopfleming.co.uk/insights/what-employment-status-and-why-it-important","summary":"

Employment status defines the rights and responsibilities of a worker and is a key consideration for an organisation in its relationship with that worker.

","linkLabel":"Read More","image":{"mid":"2814","full_image":"/sites/default/files/2021-03/ES4_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-03/ES4_0.jpg?itok=LWWCQ2cq"},"tag":"Article"},"1616590931326":{"insightType":"CUSTOM_FORM","title":"Webinar: Off payroll working rules and the tax status of your workforce","summary":"

We are delighted to launch Employer Solutions – a new service pulling together expertise from across our firm to provide you with solutions and advice for your people related issues.

","linkLabel":"Watch webinar","link":"https://www.youtube.com/watch?v=hQz0ykyugqU","tag":"Video","image":{"mid":"2818","full_image":"/sites/default/files/2021-03/Employer%20Solutions.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-03/Employer%20Solutions.jpg?itok=uS3yB7Na"}},"1616770923866":{"insightType":"TESTI_FORM","summary":"

","tag":"Testimonials","title":"","testimonialText":"Adele Clapp and Tanya Potter have provided excellent support in assisting us with employees working overseas and advising us on setting up an appendix 5 agreement, including meeting with the employees to explain how this will affect them. They have also advised us in setting up payrolling of our benefits and provide ongoing support with the yearly submission of form P11D(b). ","citation":"Paul Edwards, Centrax Ltd"},"1617292162631":{"insightType":"CUSTOM_FORM","title":"Are you hiring a foreign national to work in the UK?","summary":"

As the way we work continues to evolve at a global level, employers are looking to appoint the right people to move their organisation forward.

","link":"https://www.bishopfleming.co.uk/insights/are-you-hiring-foreign-national-work-uk","linkLabel":"Read More","tag":"Article","image":{"mid":"4516","full_image":"/sites/default/files/2022-11/GettyImages-1165211595.jpg","thumb_image":"/sites/default/files/styles/large/public/2022-11/GettyImages-1165211595.jpg?itok=yjWwAT6a"}},"1617292259000":{"insightType":"CUSTOM_FORM","title":"Sending an employee to work overseas","summary":"

As a result of COVID, there has been a lot more flexibility in relation to where employees work and an overseas location is no barrier.

","link":"https://www.bishopfleming.co.uk/insights/sending-employee-work-overseas","linkLabel":"Read More","tag":"Article","image":{"mid":"2895","full_image":"/sites/default/files/2021-04/GettyImages-1248066440.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-04/GettyImages-1248066440.jpg?itok=nFvs6aGa"}},"1617292302248":{"insightType":"CUSTOM_FORM","title":"What are the tax implications of employees working remotely?","summary":"

The recent COVID-19 pandemic and introduction of national and international restrictions has had a significant and unprecedented impact on employees’ working patterns and arrangements.

","image":{"mid":"2896","full_image":"/sites/default/files/2021-04/Business9.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-04/Business9.jpg?itok=ln3zwKyE"},"link":"https://www.bishopfleming.co.uk/insights/what-are-tax-implications-employees-working-remotely","linkLabel":"Read More","tag":"Article"},"1617703401193":{"insightType":"TESTI_FORM","title":"","testimonialText":"Bishop Fleming were able to provide valuable and insightful advice regarding off-payroll working. As a result of which we have saved tens of thousands of Pounds. We have good and useful dialogue to discuss issues and opportunities. As result of the advice received, we have developed a good on-going working relationship.","citation":"Matthew Robertson, Consultancy Services Director, The Lymden Group","tag":"Testimonials","summary":"

"},"1619434954497":{"insightType":"CUSTOM_FORM","title":"Boris will fix it: Dyson staff coming to the UK","summary":"

Apparently it is possible to text the Prime Minister and ask him to change the tax rules for companies bringing overseas workers into the UK.

","link":"https://www.bishopfleming.co.uk/insights/boris-will-fix-it-dyson-staff-coming-uk","linkLabel":"Read more","tag":"Article","image":{"mid":"2931","full_image":"/sites/default/files/2021-04/GettyImages-1137499322_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-04/GettyImages-1137499322_0.jpg?itok=ZbX2xxFI"}},"1619435378068":{"insightType":"CUSTOM_FORM","title":"What are the tax rules for electric cars?","summary":"

As more and more businesses consider more sustainable and eco friendly ways to operate, we are seeing an increase in the acquisition of electric cars.

But what are the tax rules surrounding these vehicles?

","link":"https://www.bishopfleming.co.uk/insights/what-are-tax-rules-electric-cars","linkLabel":"Read more","tag":"Article","image":{"mid":"2933","full_image":"/sites/default/files/2021-04/ES8.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-04/ES8.jpg?itok=rsqrJd0W"}},"1619435557948":{"insightType":"CUSTOM_FORM","title":"Benefit In Kind Exemptions","summary":"

The benefit in kind legislation contains a number of exemptions whereby certain benefits provided to employees do not need to be reported to HMRC and are not chargeable to either tax or Class 1A National Insurance Contributions.

","link":"https://www.bishopfleming.co.uk/insights/benefit-kind-exemptions","linkLabel":"Read more","tag":"Article","image":{"mid":"2934","full_image":"/sites/default/files/2021-04/ES7.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-04/ES7.jpg?itok=2ZSzMJcT"}},"1619435845468":{"insightType":"CUSTOM_FORM","title":"What is a taxable benefit-in-kind?","summary":"

If you are an employer and provide any benefits to employees or directors, you might need to tell HM Revenue and Customs (HMRC) and pay tax and national insurance contributions (NIC) on the value of the benefits you provide.

","link":"https://www.bishopfleming.co.uk/insights/what-taxable-benefit-kind","linkLabel":"Read more","tag":"Article","image":{"mid":"2936","full_image":"/sites/default/files/2021-04/ES7_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-04/ES7_0.jpg?itok=34IWsD9p"}},"1619611226470":{"insightType":"CUSTOM_FORM","title":"Salary Sacrifice and Optional Remuneration Arrangements","summary":"

Salary Sacrifice arrangements are contractual agreements between an employer and employee whereby the employee agrees to a reduction in their pay in return for a non-cash benefit such as childcare vouchers or an improved pension contribution.

","link":"https://www.bishopfleming.co.uk/insights/salary-sacrifice-and-optional-remuneration-arrangements","linkLabel":"Read More","tag":"Article","image":{"mid":"2940","full_image":"/sites/default/files/2021-04/ES4.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-04/ES4.jpg?itok=-2OwI4wL"}},"1620125082444":{"insightType":"TESTI_FORM","testimonialText":"During 2019 Adele Clapp and Isobel Savage gave us year long support and advice on the employment status of 8 individuals who had worked with Calendar Club for many years. From start to finish they were professional, helpful and really worked to understand our business and how we needed to move it forward. I am extremely grateful for all their hard work in getting the results we needed.","citation":"Sharon Colclough, Director, Calendar Club","tag":"Testimonials","summary":"

"},"1623080842494":{"insightType":"TESTI_FORM","testimonialText":"We have worked with the highly competent Tax Team at Bishop Fleming for over a decade now, where we have received nothing but accurate, prompt work from them. The team works collaboratively with us, rather than a one-size-fits-all approach. From the beginning of our annual cycle of P11D preparation work, through to return filing, we have consistently experienced professionalism and expert knowledge throughout the entire process.","citation":"Stephanie Andrews, Payroll Manager, Space Engineering Services ","summary":"

","tag":"Testimonials"},"1625838978180":{"insightType":"CUSTOM_FORM","title":"Employment status update July 2021","summary":"

A round up of recent developments from our Employment Solutions team on employment status, including two new tribunal decisions affecting workers.

","link":"https://www.bishopfleming.co.uk/insights/employment-status-update-july-2021","linkLabel":"READ MORE","image":{"mid":"3167","full_image":"/sites/default/files/2021-07/Insight%20Landing%20Page%20-%20Payroll%201%20%281%29.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-07/Insight%20Landing%20Page%20-%20Payroll%201%20%281%29.jpg?itok=32isVqBu"},"tag":"Article"},"1625839014970":{"insightType":"CUSTOM_FORM","summary":"

A round up by our Employer Solutions team of issues surrounding the global mobility of workers, including the EU Settlement agreement and business travel.

","title":"Global mobility update July 2021","link":"https://www.bishopfleming.co.uk/insights/global-mobility-update-july-2021","linkLabel":"READ MORE","tag":"Article","image":{"mid":"3168","full_image":"/sites/default/files/2021-07/GettyImages-1207355204_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-07/GettyImages-1207355204_0.jpg?itok=xxikUsQf"}},"1632494562770":{"insightType":"CUSTOM_FORM","summary":"

New legislation will ensure that all tips go to staff as part of an overhaul of tipping practices in the hospitality industry to help protect workers.

","title":"Tips to go to hospitality staff under new rules","link":"https://www.bishopfleming.co.uk/insights/tips-go-hospitality-staff-under-new-rules","linkLabel":"READ MORE","tag":"Article","image":{"mid":"3368","full_image":"/sites/default/files/2021-09/GettyImages-1067009682_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-09/GettyImages-1067009682_0.jpg?itok=BE0hSS6v"}},"1648565617804":{"insightType":"CUSTOM_FORM","title":"Stay Up To Date","summary":"

Join our dedicated mailing list to stay up to date.

","link":"https://portal.bishopfleming.co.uk/signup","linkLabel":"Click Here","tag":"Contact us","backgroundColour":"bg--red-dark","backgroundSwoosh":"dark-red","overlayIcon":{"mid":"3789","full_image":"/sites/default/files/2022-03/BF_Icons_White-email_8.svg","thumb_image":"/sites/default/files/styles/large/public/2022-03/BF_Icons_White-email_8.svg?itok=e_hatym3"}},"1653924093290":{"insightType":"CUSTOM_FORM","title":"Business Motoring Tax Aspects","summary":"

This factsheet focuses on the current tax position of business motoring, a core consideration of many businesses.

","link":"https://www.bishopfleming.co.uk/insights/business-motoring-tax-aspects-0","linkLabel":"DOWNLOAD FACTSHEET","tag":"Guide","image":{"mid":"5305","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_14.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_14.jpg?itok=tD6S92p-"}},"1653983576576":{"insightType":"CUSTOM_FORM","title":"Enterprise Investment Scheme","summary":"

The purpose of the Enterprise Investment Scheme (EIS) is to help certain types of small higher-risk unquoted trading companies to raise capital.

","link":"https://www.bishopfleming.co.uk/insights/enterprise-investment-scheme","linkLabel":"DOWNLOAD FACTSHEET","tag":"Guide","image":{"mid":"5298","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_7.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_7.jpg?itok=KOxmWg4E"}},"1654086034120":{"insightType":"CUSTOM_FORM","title":"Employee Expenses","summary":"

This fact sheet considers the operation and reporting of expenses and benefits. A new exemption regime for such expenses replaces the need to report these items on P11Ds as long as the necessary conditions are met.

","link":"https://www.bishopfleming.co.uk/insights/employee-expenses","linkLabel":"DOWNLOAD FACTSHEET","tag":"Guide","image":{"mid":"5301","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_10.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_10.jpg?itok=HmOrjbog"}},"1654086181694":{"insightType":"CUSTOM_FORM","title":"Employer Supported Childcare","summary":"

Employer supported childcare, commonly by way of childcare voucher, is for many employers and employees a tax and national insurance efficient perk.

","link":"https://www.bishopfleming.co.uk/insights/employer-supported-childcare","linkLabel":"DOWNLOAD FACTSHEET","tag":"Guide","image":{"mid":"5293","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_2.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_2.jpg?itok=0fUQJwE3"}},"1654086300212":{"insightType":"CUSTOM_FORM","title":"Employment Benefits","summary":"

Today the remuneration of many directors and employees comprises a package of salary and benefits. Essentially two tests must be applied in determining the tax implications of any benefit.

","link":"https://www.bishopfleming.co.uk/insights/employment-benefits","linkLabel":"DOWNLOAD FACTSHEET","tag":"Guide","image":{"mid":"5300","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_9.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_9.jpg?itok=1chZSNdP"}},"1654086430124":{"insightType":"CUSTOM_FORM","title":"Fixed Rate Expenses","summary":"

We consider an optional system of fixed rate expenses which is available for some businesses. The rules allow the use of a ‘simplified’ fixed rate deduction instead of actual costs paid or incurred.

","link":"https://www.bishopfleming.co.uk/insights/fixed-rate-expenses","linkLabel":"DOWNLOAD FACTSHEET","tag":"Guide","image":{"mid":"5296","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_5.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_5.jpg?itok=b739q1Bi"}},"1654086565073":{"insightType":"CUSTOM_FORM","title":"Homeworking and Tax Relief for Employees","summary":"

Over the last ten years technology has advanced massively. It was not so long ago that mobile phones were the size of a brick.

","link":"https://www.bishopfleming.co.uk/insights/homeworking-and-tax-relief-employees","linkLabel":"DOWNLOAD FACTSHEET","tag":"Guide","image":{"mid":"5295","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_4.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_4.jpg?itok=W9ZXpaN-"}},"1654086843860":{"insightType":"CUSTOM_FORM","title":"National Insurance","summary":"

National insurance is often overlooked yet it is the largest source of government revenue after income tax.

","link":"https://www.bishopfleming.co.uk/insights/national-insurance","linkLabel":"DOWNLOAD FACTSHEET","tag":"Guide","image":{"mid":"5299","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_8.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_8.jpg?itok=8s65QHmV"}},"1654087397802":{"insightType":"CUSTOM_FORM","title":"Statutory Residence Test","summary":"

The concept of residence in the United Kingdom is fundamental to the determination of UK tax liability for any individual.

","link":"https://www.bishopfleming.co.uk/insights/statutory-residence-test","linkLabel":"DOWNLOAD FACTSHEET","tag":"Guide","image":{"mid":"5297","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_6.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_6.jpg?itok=bHLwEhaa"}},"1654087574294":{"insightType":"CUSTOM_FORM","title":"Travel and Subsistence for Directors and Employees","summary":"

Travelling and subsistence expenditure incurred by or on behalf of employees gives rise to many problems. In this factsheet we highlight the main areas to consider in deciding whether tax relief is available on travel and subsistence.

","link":"https://www.bishopfleming.co.uk/insights/travel-and-subsistence-directors-and-employees","linkLabel":"DOWNLOAD FACTSHEET","tag":"Guide","image":{"mid":"5294","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_3.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_3.jpg?itok=Qsod9jZu"}},"1656411179063":{"insightType":"CUSTOM_FORM","title":"Powering up Schools for the future","summary":"

The UK Government has a target of 300,000 charge points being installed by 2030. However, at a time of unprecedented energy (and other) costs, is installing EV chargers the right thing to do?

","link":"https://www.bishopfleming.co.uk/insights/powering-schools-future","linkLabel":"READ MORE","tag":"Article","image":{"mid":"4188","full_image":"/sites/default/files/2022-06/GettyImages-1251125012_2.jpg","thumb_image":"/sites/default/files/styles/large/public/2022-06/GettyImages-1251125012_2.jpg?itok=HlnWXAFX"}},"1669113960622":{"insightType":"CUSTOM_FORM","title":"Rise in National Living Wage from April 2023","summary":"

The Autumn Statement 2022 announced the National Minimum Wage and National Living Wage rates to take effect from 1 April 2023.

","linkLabel":"read more","link":"https://www.bishopfleming.co.uk/insights/rise-national-living-wage-april-2023","tag":"Article","image":{"mid":"4517","full_image":"/sites/default/files/2022-11/GettyImages-980229622_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2022-11/GettyImages-980229622_0.jpg?itok=AegNz3qI"}},"1669113990677":{"insightType":"CUSTOM_FORM","title":"National Insurance rates and thresholds to 5 April 2023 and beyond","summary":"

National Insurance Contribution rates & thresholds for 2022-2023 and beyond, as amended by the Mini-Budget and Autumn Statement 2022

","linkLabel":"read more","link":"https://www.bishopfleming.co.uk/insights/national-insurance-rates-and-thresholds-5-april-2023-and-beyond","image":{"mid":"4518","full_image":"/sites/default/files/2022-11/GettyImages-637893184_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2022-11/GettyImages-637893184_0.jpg?itok=3tg3W-5J"},"tag":"Article"},"1673557870290":{"insightType":"CUSTOM_FORM","title":"What is an Employee Ownership Trust and is it right for my business?","summary":"

Employee Ownership Trusts encourage employee ownership, which has long been recognised as a way of boosting employee engagement and productivity.

","link":"https://www.bishopfleming.co.uk/insights/what-employee-ownership-trust-and-it-right-my-business","linkLabel":"READ MORE","tag":"Article","image":{"mid":"4574","full_image":"/sites/default/files/2023-01/Business88%20%281137499322%29.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-01/Business88%20%281137499322%29.jpg?itok=YsHr49It"}},"1673558054156":{"insightType":"CUSTOM_FORM","title":"Pros and cons of using Share Scheme Platforms to implement an EMI scheme","image":{"mid":"4576","full_image":"/sites/default/files/2023-01/GettyImages-1322491762.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-01/GettyImages-1322491762.jpg?itok=Jiu9a7nx"},"summary":"

There are a number of ‘platforms’ offering an easy route to agreeing the market value with HMRC for EMI share option schemes, but what are the pros and cons?

","link":"https://www.bishopfleming.co.uk/insights/pros-and-cons-using-share-scheme-platforms-implement-emi-scheme","linkLabel":"READ MORE","tag":"Article"},"1673558130806":{"insightType":"CUSTOM_FORM","title":"The Top 5 reasons why EMI share option schemes go wrong","summary":"

EMI schemes are an effective long-term growth driver when employees are suitably motivated, but why can they go wrong?

","image":{"mid":"4577","full_image":"/sites/default/files/2023-01/Business16%20older%20man%20laptop.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-01/Business16%20older%20man%20laptop.jpg?itok=d0bsRd05"},"link":"https://www.bishopfleming.co.uk/insights/top-5-reasons-why-emi-share-option-schemes-go-wrong","linkLabel":"READ MORE","tag":"Article"},"1673558215997":{"insightType":"CUSTOM_FORM","title":"What are the advantages of agreeing an EMI valuation?","summary":"

EMI share option schemes can help attract, incentivise and retain key employees. What are the advantages of agreeing an EMI valuation with HMRC?

","image":{"mid":"4579","full_image":"/sites/default/files/2023-01/ES4.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-01/ES4.jpg?itok=BTWLZi9I"},"link":"https://www.bishopfleming.co.uk/insights/what-are-advantages-agreeing-emi-valuation","linkLabel":"READ MORE","tag":"Article"},"1673558414420":{"insightType":"CUSTOM_FORM","title":"Why should I implement an EMI scheme over a cash bonus?","summary":"

An EMI scheme grants a conditional option to an employee to receive the right to a number of shares. Is that better than a cash bonus?

","link":"https://www.bishopfleming.co.uk/insights/why-should-i-implement-emi-scheme-over-cash-bonus","linkLabel":"READ MORE","tag":"Article","image":{"mid":"4581","full_image":"/sites/default/files/2023-01/GettyImages-1345979902.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-01/GettyImages-1345979902.jpg?itok=UqBJeNna"}},"1673558503346":{"insightType":"CUSTOM_FORM","title":"What are the ongoing compliance requirements after granting an EMI option?","summary":"

There are ongoing reporting requirements following the grant of an EMI scheme to avoid invalidating the tax-advantages.

","link":"https://www.bishopfleming.co.uk/insights/what-are-ongoing-compliance-requirements-after-granting-emi-option","linkLabel":"READ MORE","image":{"mid":"4582","full_image":"/sites/default/files/2023-01/GettyImages-1254636302.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-01/GettyImages-1254636302.jpg?itok=yfGzaDgu"},"tag":"Article"},"1687181629576":{"insightType":"CUSTOM_FORM","title":"How employers can help their employees with the cost of living","summary":"

With the rising cost of living, employers are looking at how they can help their employees to manage the crisis in order to retain and recruit a happy and productive workforce.

","link":"https://www.bishopfleming.co.uk/insights/how-employers-can-help-their-employees-cost-living","linkLabel":"READ MORE","tag":"Article","image":{"mid":"4942","full_image":"/sites/default/files/2023-06/Business20%20meeting%20laman%20laptop.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-06/Business20%20meeting%20laman%20laptop.jpg?itok=ec_XpU4M"}},"1695820793669":{"insightType":"CUSTOM_FORM","title":"Centrax Ltd - Employer Solutions","summary":"

Testimonial from Paul Edwards, Centrax Ltd on how our Employer Solutions Team has helped the company with its globally mobile employees.

","tag":"Testimonials","link":"https://www.bishopfleming.co.uk/insights/centrax-ltd-employer-solutions","linkLabel":"READ MORE","image":{"mid":"5318","full_image":"/sites/default/files/2023-09/Business8%20shake%20hands_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/Business8%20shake%20hands_0.jpg?itok=2UEDwuFt"}},"1695821057838":{"insightType":"CUSTOM_FORM","title":"International Advisory Challenges - International Growth","summary":"

An internationally growing business will face many challenges that are unique from domestic growth. Our International Growth Roadmap highlights the main stages of international growth and the typical challenges they may face.

","link":"https://www.bishopfleming.co.uk/insights/international-advisory-challenges-international-growth","linkLabel":"READ MORE","tag":"Article","image":{"mid":"5280","full_image":"/sites/default/files/2023-09/GettyImages-1180113568.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/GettyImages-1180113568.jpg?itok=lMfc6a_R"}},"1695821178097":{"insightType":"CUSTOM_FORM","title":"How do Taxed Award Schemes work?","summary":"

Taxed Award Schemes are a way of rewarding third party employees or in some cases your own employees with awards such as vouchers, merchandise or holidays.

","link":"https://www.bishopfleming.co.uk/insights/how-do-taxed-award-schemes-work","linkLabel":"READ MORE","tag":"Article","image":{"mid":"5282","full_image":"/sites/default/files/2023-09/GettyImages-1184334685.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/GettyImages-1184334685.jpg?itok=qqSdph72"}},"1695821239121":{"insightType":"CUSTOM_FORM","title":"A benefit is for life not just for Christmas","summary":"

The third webinar from our dedicated Employer Solutions Team held in December 2021 covered the 12 Benefits of Christmas that may have an enduring merit.

","link":"https://www.bishopfleming.co.uk/insights/benefit-life-not-just-christmas","linkLabel":"READ MORE","tag":"Article","image":{"mid":"5283","full_image":"/sites/default/files/2023-09/Seasonal%201%20%281282891630%29.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/Seasonal%201%20%281282891630%29.jpg?itok=bqUFP5Jm"}},"1695821314390":{"insightType":"CUSTOM_FORM","title":"Why is my overseas customer asking for a certificate of residence?","summary":"

When selling goods or services to a customer located outside the UK, they may sometimes ask for a certificate of residence or something similar.

","link":"https://www.bishopfleming.co.uk/insights/why-my-overseas-customer-asking-certificate-residence","linkLabel":"READ MORE","tag":"Article","image":{"mid":"5284","full_image":"/sites/default/files/2023-09/GettyImages-1165731864%20container%20ship.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/GettyImages-1165731864%20container%20ship.jpg?itok=SFitHJLx"}},"1695821423151":{"insightType":"CUSTOM_FORM","title":"Reward and incentivisation to drive long-term growth","summary":"

For every business it is vitally important to retain and motivate key employees to drive future growth. It is important to understand a business’ culture and goals with help to devise a suitable long-term strategy.

","link":"https://www.bishopfleming.co.uk/insights/reward-and-incentivisation-drive-long-term-growth","linkLabel":"READ MORE","tag":"Article","image":{"mid":"5285","full_image":"/sites/default/files/2023-09/GettyImages-1186603900.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/GettyImages-1186603900.jpg?itok=pEWKq9IQ"}},"1695822416951":{"insightType":"CUSTOM_FORM","title":"New Employment Status guidance for employers","summary":"

In July 2022 the government published a comprehensive guide on the contentious issue of employment status for HR and legal professionals. Status issues continue to be a problem for employers.

","link":"https://www.bishopfleming.co.uk/insights/new-employment-status-guidance-employers","linkLabel":"READ MORE","tag":"Article","image":{"mid":"5286","full_image":"/sites/default/files/2023-09/Business63%20%281035834404%29.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/Business63%20%281035834404%29.jpg?itok=ErIEPINF"}},"1695822483288":{"insightType":"CUSTOM_FORM","title":"Seed Enterprise Investment Scheme after the Mini Budget","image":{"mid":"5287","full_image":"/sites/default/files/2023-09/Budget%20thumbnail%20insight.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/Budget%20thumbnail%20insight.jpg?itok=lG7T2hLG"},"summary":"

The government is widening the criteria of the Seed Enterprise Investment Scheme (SEIS), including allowing firms to now raise £250,000 under the scheme.

","link":"https://www.bishopfleming.co.uk/insights/seed-enterprise-investment-scheme-after-mini-budget","linkLabel":"read more","tag":"Article"},"1695822545165":{"insightType":"CUSTOM_FORM","title":"Tax Free Childcare","summary":"

Download our fact sheet on Tax Free Childcare here.

","link":"https://www.bishopfleming.co.uk/insights/tax-free-childcare","linkLabel":"Download here","tag":"Report","image":{"mid":"5288","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets.jpg?itok=7Ub0vWX1"}},"1695822615963":{"insightType":"CUSTOM_FORM","title":"Seed Enterprise Investment Scheme","summary":"

Download our fact sheet on Seed Enterprise Investment Scheme here.

","link":"https://www.bishopfleming.co.uk/insights/seed-enterprise-investment-scheme","linkLabel":"Download here","tag":"Guide","image":{"mid":"5289","full_image":"/sites/default/files/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/BF_Digital_Website%20Banner_Insight%20Landing%20Page_Factsheets_0.jpg?itok=qiohPlz_"}},"1695823007213":{"insightType":"CUSTOM_FORM","title":"Payrolling of Employee Benefits","summary":"

HMRC is encouraging employers to consider payrolling the taxable benefits they provide for their employees. You need to register before next April.

","link":"https://www.bishopfleming.co.uk/insights/payrolling-employee-benefits","linkLabel":"READ MORE","tag":"Article","image":{"mid":"5317","full_image":"/sites/default/files/2023-09/Workplace%201%20office.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/Workplace%201%20office.jpg?itok=ZUAJ96Mc"}},"1695823074945":{"insightType":"CUSTOM_FORM","title":"Dental associates brace for impact of employment status changes","summary":"

A change in HMRC’s guidance on the employment status of associate dentists means there could be implications ahead for dental practices.

","link":"https://www.bishopfleming.co.uk/insights/dental-associates-brace-impact-employment-status-changes","linkLabel":"READ MORE","tag":"Article","image":{"mid":"5290","full_image":"/sites/default/files/2023-09/GettyImages-1145769976.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-09/GettyImages-1145769976.jpg?itok=c0J2rd74"}},"1695848233514":{"insightType":"CUSTOM_FORM","title":"Emily Pearson","link":"https://www.bishopfleming.co.uk/our-people/emily-pearson","linkLabel":"View Profile","tag":"People","image":{"mid":"5312","full_image":"/sites/default/files/2023-09/Pearson%20Emily.png","thumb_image":"/sites/default/files/styles/large/public/2023-09/Pearson%20Emily.png?itok=gsSmvvm0"},"summary":"

Tax Manager

"},"1695848345152":{"insightType":"CUSTOM_FORM","image":{"mid":"5315","full_image":"/sites/default/files/2023-09/Field%20Andie_0.png","thumb_image":"/sites/default/files/styles/large/public/2023-09/Field%20Andie_0.png?itok=6II7_Z_S"},"title":"Andie Field","summary":"

Tax Executive

","link":"https://www.bishopfleming.co.uk/our-people/andie-field","linkLabel":"View Profile","tag":"People"},"1695848482584":{"insightType":"CUSTOM_FORM","title":"Tim Bird","summary":"

Tax Executive

","link":"https://www.bishopfleming.co.uk/our-people/tim-bird","linkLabel":"View Profile","tag":"People","image":{"mid":"5316","full_image":"/sites/default/files/2023-09/Bird%20Tim.png","thumb_image":"/sites/default/files/styles/large/public/2023-09/Bird%20Tim.png?itok=sdiy1dXI"}},"1696951758434":{"insightType":"CUSTOM_FORM","title":"National Living Wage will rise to over £11 an hour from April 2024","summary":"

The National Living Wage for workers aged 23 and over will rise to above £11 per hour for the first time with effect from 1 April 2024.

","link":"https://www.bishopfleming.co.uk/insights/national-living-wage-will-rise-over-ps11-hour-april-2024","linkLabel":"read more","tag":"Article","image":{"mid":"5326","full_image":"/sites/default/files/2023-10/GettyImages-1254861534-min.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-10/GettyImages-1254861534-min.jpg?itok=iLeqfwZi"}},"1696951975155":{"insightType":"CUSTOM_FORM","title":"Apprentices and National Minimum Wage","summary":"

When taking on an apprentice, there are many considerations. This includes national minimum wage considerations which employers often overlook.

","link":"https://www.bishopfleming.co.uk/insights/apprentices-and-national-minimum-wage","linkLabel":"read more","tag":"Article","image":{"mid":"5327","full_image":"/sites/default/files/2023-10/GettyImages-1326956550-min.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-10/GettyImages-1326956550-min.jpg?itok=kWrctlwV"}},"1699005032991":{"insightType":"CUSTOM_FORM","title":"Salary sacrifice for electric vehicles","summary":"

For an employer, offering a salary sacrifice arrangement can be an attractive incentive for employees and a tax efficient way of rewarding key individuals.

","link":"https://www.bishopfleming.co.uk/insights/salary-sacrifice-electric-vehicles","linkLabel":"READ 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