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Concise summaries of information on employment law related topics relevant to both employers and employees.
These factsheets contain concise summaries of information on employment law related topics. The information is relevant to both employers and employees alike.
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06 Dec 2025
Chancellor of the Exchequer Rachel Reeves set out tax-raising measures worth up to £26 billion in the Autumn Budget.
HMRC is urging those making money from Christmas crafts, seasonal market stalls, or selling festive items to check if they need to report their earnings.
The Chartered Institute of Taxation (CIOT) has urged the government to implement a transitional rule to allow older farmers and other business owners to gift assets to the younger generation.