2005 - January
Mileage claim forms and liability
If an employee has an accident whilst driving his own car on business, the police may investigate you. How can you reduce your potential liability?
As homeworking gains in popularity, the potential health and safety pitfalls for you increase. So why not use our homeworking policy to help you establish ground rules that protect your position?
Don’t ignore Improvement Notices
If the enforcement authorities visit and your health and safety management isn’t up to scratch, you may receive an Improvement Notice. It may be tempting to ignore it, but following recent case law, is this approach wise?
You use high-level racking on your premises for storage and a colleague has advised you that it should be inspected regularly. Do you need an engineering degree or could there be a simpler solution?
One of your employees has put on so much weight that he’s become a safety risk to himself and others. You know that you must take some action, but don’t know what. How far does the law allow you to go?
Over the years, poorly planned excavations have caused fatal accidents due to unsafe systems of work. How can a permit-to-work help you avoid this and how should it operate?
Some of your employees work in close proximity to traffic. As a result, you’ve identified a need for them to wear high-visibility clothing for safety purposes. How do you assess what’s necessary?
To meet the changing needs of your business, you restrict the taking of annual leave by new staff from time to time. Is this a safe tactic and if not, what should you do to protect your position?
Why pay if you don’t have to?
It’s the big personal tax payday on January 31. Do you really have to settle in full by this date? Is there any advantage in not doing so?
Terminating apprentices - the hidden catch
Apprentices have significant additional rights compared with other members of your workforce, particularly when it comes to termination of their employment. What does this mean if you want to dismiss an apprentice?
With the end of financial year approaching you might once again be offered an end-of-year investment opportunity. If these promise big tax breaks how can you check if they will actually materialise?
As far as you were concerned the annual returns for benefits and expenses (P11Ds) went in on time. However, you might soon get a letter from the Taxman saying he’s never received them. What’s going on?
A managing agent has approached you with a view to letting your property on a number of very short-term lets. He says that this could bring your tax rate down to 10%. Is he right, and if so how does it work?
Like any successful businessperson you’ll to want to enjoy the fruits of your labour, meaning that a significant part of the profits will be withdrawn from your company. But until the cash is needed, can you just leave it there?
Whilst you may believe that the final payment to an employee is tax-free, this must be made clear to the Taxman. A recent case shows what happens when things aren’t clear-cut. What lessons can be learnt from it?
An employee phones in sick one Monday morning. He says it’s a minor problem and that he’ll be in the next day. Only you don’t see him until the following Tuesday! How should you deal with this?
When it comes to claiming the VAT on a three-piece suite the VATman will discriminate against you if you are a small company. How can you make sure you get the same generous treatment as large companies?
How much does that employee really cost?
You’re tendering for a new contract and need to ensure that you’ve covered your labour costs. In addition to salary, what other costs should you consider in calculating the true price of an employee?
You’ve just interviewed the perfect candidate and want to offer her the job there and then. Why might this be dangerous?
You’re offering certain new recruits a golden hello. However, you don’t want to pay out this money only to see your new staff disappear. Can you insist they pay it back if they leave early? And if so, what could be the tax consequences?
Some premises have floor openings to allow access to the areas below, e.g. for storage or maintenance purposes. Recent case law shows how important it is to secure them. What does it say?
You need to make some staff savings. You’ve followed the correct procedures and identified the positions to go. Trouble is, one’s on maternity leave and the other’s pregnant! So you have to leave them well alone, right?
An employee’s off sick. His GP signed him off for two weeks but as your own occupational health advisor says he’s fit to return now you withhold contractual sick pay. Is this always a safe thing to do?
The problem with joint accounts is…
In a recent case the Taxman argued that the use of a joint account makes a standard bit of Inheritance Tax planning invalid. What’s the problem with joint accounts and how can you legitimately avoid it?
A new report shows that occupational voice loss could cost the UK over £200 million a year due to its affect on productivity. What’s the latest news and what can you do to combat this health risk?
What did you get for Christmas?
Christmas was a time to forget about work and to try and enjoy yourself. However, it’s also the time of year when employees may have received gifts from their employers and/or business contacts. Could this be a tax problem?
A colleague who owns a couple of residential properties says they can pay his partner £200 per month and get a tax deduction for this. Is this true or is there something missing from this story?
The recent rise in property prices hasn’t been restricted to the UK. Many parts of the world have seen it too. Wouldn’t it be nice if sales of foreign holiday homes were tax-free? Read on…
If childcare is a problem, your staff may want to bring their kids into work. But following a recent case, could there be serious safety risks involved?
You suspect that one of your employees has been stealing company equipment and need to carry out an investigation. In light of the new statutory disciplinary procedures, what changes do you need to be aware of?
According to a recent report a third of UK workers are completely unproductive - a waste of time. How can you ensure value for money?
Deliver us from employee status
You’re considering outsourcing the delivery of some of your products to independent contractors. Following recent case law findings, what precautions should you take to ensure that they don’t accidentally assume employee status?
Getting it wrong, getting it right
It may seem so simple yet selection interviewing is one of the easiest things to get wrong. At best, you stand to lose the perfect candidate. At worst, you could receive a tribunal claim. What must/mustn’t you ask?
The figures on your tax return included an accrual for your accountant’s fees. However, you subsequently negotiated a fee reduction. Do you now need to go back and change your tax return?
If you’re chasing a repayment what’s the best way to contact the Taxman? By telephone, letter or some other method?
One of your employees has a long journey to work every day. Rather than give him a bonus, he’s asked whether it’s possible for you to pay his home to office petrol costs. Is there any tax or NI advantage to this?
What to put on your tax return
Following the Jones v Garnett (Arctic Systems) case, the Taxman has published further guidance on husband and wife companies. In a nutshell, he insists you must alter your tax returns. Do you have to follow his advice?
You’re now receiving more applications from applicants who don’t speak much English. Due to potential liability issues, you’re concerned about their ability to understand basic health and safety training. How can you get around this?
As research shows that muscular strength declines by up to 25% between the ages of 45 and 65, you’re worried that you could be liable for any injuries incurred by your semi-retired handyman. What precautions should you take?
Irrespective of whether you use first aiders or appointed persons, it’s advisable to set out some ground rules. What are the main advantages of doing this and what are the most important points to include?
Your local fire brigade has contacted you to arrange a fire safety inspection. You’ve never had one before and don’t know what the inspector’s approach will be. What should you have in place to ensure it goes smoothly?