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National Insurance Contributions are set to be cut from 12% to 10% from 6 January 2024, according to the UK's Autumn Statement 2023 published yesterday.
The HMRC published a report on December 2022 on the impacts of the off-payroll working rules reform in the private and voluntary sectors.
With factors such as the weather, commodity prices and the general public’s actions outside of the sector’s control, it is vital for farmers to achieve