Author: Glenn

In March 2025, the Pubs Code Adjudicator (PCA) wrote to all pub-owning businesses to reinforce the importance of complying with Regulation 46 of the Pubs Code. This regulation focuses on how premises insurance is handled and, crucially, the tied tenant’s right to seek a price match on insurance premiums.

Under Regulation 46, pub companies must give tenants full information about the premises insurance arrangements when the tenant is expected to pay the cost. This includes explaining how premiums are calculated and giving tenants the chance to shop around for a policy that offers similar cover at a lower price. If a tenant finds such a policy and it meets the standard of being “suitable and comparable,” the pub company must either take out that policy or agree in writing not to charge the tenant the difference.

The PCA’s action follows a compliance review in 2024 involving Star Pubs & Bars, which led to improvements in how Star explains insurance charges to tenants. Building on that, the PCA contacted all pub companies in October 2024 to encourage similar improvements, especially where self-insurance schemes are in place.

More recently, the PCA expressed concern that many pub companies may not be properly honouring the price match right. A key issue is clarity. Some companies appear to reject tenant-proposed policies on the basis that they aren’t “equivalent” or “better” than the company’s own. The PCA has reminded businesses that this isn’t the correct test. The law only requires a policy to be “suitable and comparable,” not identical.

Worryingly, the PCA’s 2024 Annual Tied Tenant Survey revealed that just 56% of tenants knew they had the right to challenge insurance costs through price matching. This lack of awareness could mean many tenants are paying more than they need to.

In its latest communication, the PCA has urged all pub companies to double-check their compliance with Regulation 46 and ensure that communications with tenants clearly explain the price match right. Businesses should avoid technical or vague language and give tenants confidence to use their rights without hassle or delay.

The PCA is also encouraging tied tenants and other stakeholders to share their experiences. Feedback helps the regulator assess whether the rules are being followed fairly and consistently across the industry.

By promoting awareness and pushing for fair treatment, the PCA is aiming to create a more transparent and balanced environment for tied pubs across England and Wales.

If your employee is called for jury service, you must allow them time off—but you're not required to pay them. Here’s a clear look at your responsibilities, options, and how to handle disruptions and pay during their absence.

If your staff members are called to serve on a jury, you are required to grant them the necessary time off for jury service. If their absence would significantly disrupt your business, you may ask them to request a postponement of their jury service. The employee must agree to this request and provide written justification for the delay. A postponement can only be requested once within a 12-month period, and the employee must specify on the jury summons when they will be available.

While employers are obligated to allow time off for jury service, there is no legal requirement to pay employees during their absence. However, employers may choose to continue paying employees as usual. If this occurs, the employer cannot reclaim the wages paid to the employee or the business losses incurred during the jury service.

If the employer does not provide pay, the employee can claim a loss of earnings allowance from the court. To do so, the employer must issue a certificate of loss of earnings, which is provided along with the jury service letter. Employers may also opt to supplement the loss of earnings allowance by reducing the court allowance from the employee’s regular take-home pay.

Not all LLP members are taxed as partners. HMRC may treat them as employees if they meet certain conditions. Here's how the salaried member rules work, what the three-part test involves, and who’s excluded from the legislation.

The salaried member legislation can apply to certain members of a Limited Liability Partnership (LLP). This can happen where HMRC consider that a member of an LLP is not a risk-taking partner and can be re-classified as a salaried member.

Prior to 2014, all individual members of an LLP were taxed as if they were a partner. The salaried member legislation brought in new provisions that means that individual members of an LLP are effectively treated as employees for tax purposes.

The legislation includes a three-part test to see if LLP members should be taxed as salaried members. If all three parts apply, then the member will be considered a salaried member.

In a simplified format they are:

• Condition A: a member’s regular payments from the LLP have the characteristics of a “disguised salary”, i.e., at least 80% of the member's pay is fixed or if variable do not vary in line with actual profits and losses of the LLP.
• Condition B: a member has no significant influence over the affairs of the LLP.
• Condition C: a member’s capital stake in the business is less than 25% of their expected reward package.

As long as an LLP member is able to demonstrate that at least one of the three conditions does not apply to their circumstances, they will continue to enjoy the status of a regular partner. HMRC’s internal manuals include a number of examples to help clarify how these rules are applied in practice.

This means that the salaried member provisions do not apply to:

• companies
• individuals who do no more than invest money
• individuals who no longer perform services for the LLP but who continue to receive a profit share.

Gift Hold-Over Relief lets you defer Capital Gains Tax when giving away business assets or qualifying shares. It can be a tax-smart move for passing on wealth, but strict rules apply. Here’s what you need to know to claim it properly.

Gift Hold-Over Relief is essentially a deferral of Capital Gains Tax (CGT) when assets, including certain shares, are either given away or sold for less than their market value to benefit the recipient. This relief ensures that any gain on the asset is 'Held-Over' until the recipient decides to sell or dispose of the asset themselves. To achieve this, the recipient's acquisition cost is reduced by the amount of the held-over gain.

The individual giving the gift of a qualifying asset is not required to pay CGT on the transfer. However, CGT could be applicable if the asset is sold for less than its actual market value. Gifts exchanged between spouses and civil partners are exempt from triggering capital gains. A claim for the relief must be made jointly by both the person giving the gift and the recipient.

If you are giving away business assets, you must meet the following criteria:

• You must be a sole trader, business partner, or hold at least 5% of the voting rights in a company (commonly referred to as your 'personal company').
• The assets must be used within your business or personal company.

In cases where the assets are only partially used for business purposes, you may still qualify for partial relief.

When gifting shares, the shares must be in a company that's either:

• not listed on any recognised stock exchange; or
• your personal company.

Additionally, the company’s main activities must be trading, such as providing goods or services, rather than being engaged in non-trading activities like investment.

Student Loans help cover the cost of university or college in the UK. Whether you're full-time, part-time, or heading into postgrad study, here’s what you need to know about applying for 2025–26 funding—even if your plans aren’t final yet.

Student Loans are an essential part of the government’s financial support system for individuals pursuing higher education in the UK. These loans are designed to assist students in covering their living and educational costs during their time at university or college.

If you usually reside in England, you can apply for student finance for the academic year 2025-26. You can submit your application for student finance even if you are unsure about your living or studying arrangements. Applications for postgraduate students will be open at the end of April, while part-time applications will be available starting in May.

You can apply for several types of funding, including Tuition Fee Loans and Maintenance Loans. Applications can be made up to nine months after the start of your course’s academic year. If you are eligible for tuition fee-only funding, you will need to submit your application by post. However, for most applicants, the best way to apply is online through the Student Finance England website.

For those requiring financial assistance for further education courses at a college or training provider, it may be possible to apply for an Advanced Learner Loan instead.

The application procedures differ for students who are from Scotland, Wales, and Northern Ireland, and they should be aware of the specific requirements they need to meet.