The Employment Rights Act 2025 introduced a new duty on employers to provide workers with a written statement informing them of their right to join a trade union. In its response to the consultation on the new duty, the government confirms more details including that it will apply from January 2027, not October 2026 as […]
The Employment Rights Bill was approved and finalised on 18 December 2025, after many rounds of parliamentary “ping pong”, becoming the Employment Rights Act (ERA) 2025. Its final form is substantively very similar to previous versions, with one important exception: the retention of a qualifying period for unfair dismissal rights (albeit reduced from two years […]
On 5 March 2026, the UK Home Office submitted a substantial package of amendments to the Immigration Rules to parliament through a Statement of Changes. Many of these changes will impact employers, corporate sponsors and HR compliance teams. Accede al recurso completo Fuente: EY
On March 4, 2026, the U.S. Internal Revenue Service (IRS) released an advance copy of Revenue Procedure 2026-16, potentially offering relief to individuals who failed to meet the eligibility requirements of either the bona fide residence test or the physical presence test under U.S. Internal Revenue Code section 911(d)(1)—and thus would not be able to […]
On April 7, 2026, the U.S. Internal Revenue Service (IRS) released Notice 2026-25, which updates the list of foreign locations with high housing costs relative to the United States.The notice is effective for tax years beginning on or after January 1, 2026. However, if the 2026 adjusted housing limitation amounts are higher than those provided […]
The U.S. Treasury Department (Treasury) and the Internal Revenue Service (IRS) released proposed regulations providing rules and definitions related to the new one percent excise tax, enacted in the One Big Beautiful Bill Act (OBBBA), on certain remittance transfers that occur after December 31, 2025 Accede al recurso completo Fuente: KPMG
On August 31, 2026, the U.S. Court of Appeals for the Federal Circuit (the “Federal Circuit”) reversed two taxpayer-favorable decisions of the U.S. Court of Federal Claims, holding that neither the U.S.-Canada income tax treaty nor the U.S.-France income tax treaty permits a foreign tax credit («FTC») to offset the U.S. net investment income tax […]
On March 25, 2025, President Trump signed an Executive Order to modernize how the government handles money—switching from paper-based payment to electronic payment. The Order mandates that effective September 30, 2025, the federal government will cease issuing paper checks for any disbursements, including tax refunds. Additionally, payments made to the federal government must also be […]
The IRS has released Fact Sheet 2026-02, providing updated Frequently Asked Questions (FAQs) regarding the implementation of Executive Order 14247, Modernizing Payments To and From America’s Bank Account. The Executive Order directs the transition to fully electronic federal payments both to and from the IRS, aiming to reduce fraud, increase efficiency, lower costs, and enhance […]
Immigration and Customs Enforcement (ICE), in a “fact sheet” available on its website, has made a significant change to the way it conducts I-9 audits. Specifically, ICE has broadened what it considers to be a “substantive” violation on an I-9. This change is likely to increase the financial penalties employers face during an audit, impacting […]