Regulations setting out the definition of apprentice for the purposes of the exemption from employer’s NICs for apprentices under the age of 25 have been published.The final regulations are largely unchanged from those published for consultation last year. The exemption itself takes effect from 6 April this year.
KPMG Employers’ Club will be holding a breakfast seminar on 23 February 2016 on business travellers, featuring a panel of income tax, corporate tax and immigration experts covering recent tax developments both in the UK and globally. For more information, click here.
The majority of mid-sized companies still have an erratic approach to keeping their people happy, according to new research from KPMG Enterprise.
KPMG in the UK’s Boardroom Bites, bite-sized summaries of key issues and topics, are designed to provide inspiration for your next boardroom agenda.
UK retail sales rose by 2.6 percent on a like-for-like basis from last January, according to the British Retail Consortium (BRC) and KPMG in the UK Retail Sales Monitor for January 2016.