Small & medium business

• Exploit your ideas - new address for patents, trade marks and registered designs
  From the 6th April 2009, new rules will allow parties appearing in contested cases before the Intellectual Property Office to use an address for service (AFS) of documents anywhere in the European Economic Area (EEA) or the Channel Islands.
•  Income Tax and NIC Rates - 2009/10
  From the 6th April 2009, PAYE (Pay As You Earn) thresholds and rates, and National Insurance contributions (NICs) thresholds and rates will change.
• Changes to Business Rates & Empty Property rate relief
  From the 1st April 2009, new business rules will apply to business rates, the empty property rate-relief threshold and from 9th March 2009 - certain business rate back payments.
• Reminder: REACH pre-registration is still open
  From 1 December 2008, you can no longer pre-register and benefit from delayed registration deadlines under REACH
• Agency workers and statutory sick pay eligibility
  From 27 October 2008, all agency workers will be eligible for statutory sick pay from the start of a contract
• Changes in the provision of statutory sick pay information
  From 27 October 2008, employers will not have to give as much information to leavers or when SSP is not payable

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