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Spending Review 2021/22

The Chancellor has announced that the Government will accept the recommendations on the Low Pay Commission in full and increase the National Living Wage to £8.91 per hour from April 2021.

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Virtual Christmas Parties

Where an annual function is provided virtually using IT then the exemption is capable of being met provided all other conditions are also satisfied as the exemption applies to allow for costs of provision which are generally incurred for the purposes of the event itself.

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