Annex 5 — background information
What the published legislation does This legislation supports the introduction of mandatory payrolling of certain employee benefits in kind from April 2027. Instead of reporting these benefits to HMRC at the end of the…
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Why is Nvidia’s Jensen Huang at the centre of a US-China row?
Huang has admitted to having an affair with a suspected Chinese spy who was reportedly central to the "foreign intelligence effort". Here are some of the key questions around the story, and its implications for US-China…
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Jensen Huang affair exposes Nvidia leadership risk
The company’s board has launched an independent investigation following reports that Huang was targeted by a suspected Chinese intelligence operative, exposing a leadership structure built around the billionaire tech…
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Salaries on job ads: Why not every good idea should be a law
This question comes after Andy Burnham urged businesses to publish pay details now , ahead of upcoming legislation to make disclosure compulsory. The government argues that greater pay transparency would help jobseekers…
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Diageo expands its Scotch whisky Rare Series with winter releases
When the Rare Series first launched in April 2026, Diageo launched five limited expressions, led by a 55-year-old Glenury Royal, the oldest single malt ever released by the group, alongside rare bottlings from Talisker…
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Insurance industry workers: how is climate-related risk managed in your company?
There have been reports of insurance workers, who analyse risk around a natural disaster, coming under pressure to downplay losses in order to keep premiums affordable for customers. The practice of underestimating risks…
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British Airways owner warns green charges will ‘kill’ aviation industry and hike fares
The amount of sustainable aviation fuel (SAF) an airline is required to use is due to rise next year, under the proposed rules. Currently, British airlines’ fuel mix must be 3.7 per cent SAF. After rising next year, this…
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Thames Water buys time for rescue deal with delayed debt payments
Bosses at the country’s largest water company , which provides services to about 16m customers mainly in London, have proposed a deal to delay some debt payments that were due in March next year until March 2028. Thames…
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Zilch boss ‘feels good’ on $2bn IPO valuation
The boss of Zilch has said the fintech is confident of maintaining its $2bn valuation on the public markets, as it gears up for an IPO as soon as the second half of next year. Philip Belamant, chief executive of Zilch…
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Economic relief is on the way, Democrats say. But what, how and when?
Winning candidates promised to cut food and healthcare costs, rein in corporations ripping off consumers and workers, curb billionaire power and make the world's biggest economy better serve the working class. There's…
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