Exempting SMEs from paying the NLW

Should SMEs be exempt from paying the National Living Wage? BKL tax partner David Whiscombe comments for the UK200Group:


“It’s difficult to see how a case could be made for SMEs to be exempt from paying NMW/NLW. But abolishing or reducing employers’ NIC for SMEs would be a balanced and proportionate response to the contribution that the sector makes to job creation.”


Further comments are available on the UK200Group website.




Sam Inkersole

In 2022, Sam won the Taxation’s Rising Star award at the Taxation Awards in and was named in the Accountancy Age 35 Under 35.

Jon Wedge

While Jon’s client work focuses on the financial services sector, he also oversees the firm’s assurance service, as well as supporting the trainees following in his footsteps.


Elana joined us in 2017 as an ACA trainee, after graduating from Durham University where she had studied languages. She is now a manager in our assurance team.


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