From October 2026, companies will have to comply with new rules on trade unions introduced as part of the Employment Rights Act.
Companies need to be attentive to the rule changes. Employers will have a duty to tell workers of their right to join a trade union and will need to give them a written statement setting out this right. This applies even if the workplace is already unionised.
These changes could also mean a review of current Human Resource materials for employees both new and existing.
Employers also need to be careful that language in documentation or from managers could be seen as discouraging or discriminating against union membership.
Zero-hour contracts
The government had previously issued its consultation on the future of zero-hours contracts. Its main proposals include giving employees the right to guaranteed hours, where the number of hours offered reflects the hours worked by a qualifying worker during a reference period.
There needed to be reasonable notice of shifts and changes to these, along with payment for shifts cancelled, curtailed or moved at short notice.
Although these measures have not yet taken effect and the government awaits one last consultation, the proposals indicate policy.
HMRC have updated guidance on UK VAT refunds for non-UK businesses in a VAT group. Revenue & Customs Brief 10 (2026) explains changes to how non-UK businesses in a VAT group should make future UK VAT refund claims and the transitional arrangements. It also explains how to ask HMRC to reconsider claims made since 1 January 2021 that have been refused.
Mayors across England are to be given the power to charge a tourist tax on overnight stays which would apply to British and foreign visitors alike.
