With office Christmas activites and parties well under way, it’s a good time to remind ourselves of what employers can provide to staff and directors, tax free. The new trend of including activites such as axe throwing, giant jenga and crazy golf are included in these rules.

With a new Party (who won't have parties) in charge for the first time in 14 years, we need to understand Labour's approach to tax policy.

We might interpret what we've seen so far as reminiscent of a post-war approach of choosing to fund people (this time - public sector pay) instead of new infrastructure (this time - cancelled projects) with a sprinkling of sign posting about what Labour stands for, which may make little difference to the country's finances.

What are the areas to consider and possibly act on?

If the polls are right, there’ll be a change in majority government on 4 July. If so, there’ll likely be a Budget later in July, which due to the stretched public finances and Labour ambitions, is expected to increase taxes for some. [EDIT: Labour has confirmed there won't be an emergency Budget in July].

What actions might you take before 4 July to help ensure you’re not caught out by these changes?

Today's spring Budget 2024 was a worker's Budget. There were many changes encouraging us back into work. Not just the reductions in National Insurance but also aiming to deal with certain perceived unfairness to help us all feel better about bothering to turn up: