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Interest rates are coming down, but HMRC's official rate of interest (ORI) for employee loans has increased to 3.75% per annum (6 April...

From 6 April 2027, inheritance tax will be payable where someone’s estate at death includes unused pension funds or death benefits. The...

The liability for self-employed earners to pay Class 2 National Insurance contributions was abolished with effect from 6 April 2024. Now...