2006 - February
We’ve previously advised you about the importance of ensuring that all vehicles in the workplace are well maintained. A recent case shows what can happen if this isn’t done. What are the key lessons to be learned?
Formal food safety management system
There have been changes to food safety legislation which now require a formal food safety management system, even for small-scale food businesses. Use our free four-weekly review and daily record sheet to help you stay legally safe.
You’re improving the building insulation and the contractor has informed you he intends on using machine made mineral wool. What is it and what precautions should you take whilst they work?
Your first aider has reported that a staff member has lost the tip of his finger in an accident. What are the requirements to report this to the HSE and does it count as an amputation?
You know there used to be a course on how to change an abrasive wheel. Is this course still applicable, and if not, what are the new requirements and who needs to have training to use the equipment?
An update on awareness officers
In June 2005 we told you that the HSE was introducing a new type of inspector. Now they’ve been in place for a while, what have we learnt?
You’ve noticed that propping fire doors open is becoming increasingly common, especially when it gets hot and stuffy. Your fire risk assessment states that all fire doors should be kept closed. Is there a safe way around this?
A former employee is taking you to tribunal. Should you present the case yourself or employ a solicitor/consultant to do it for you? If you choose the former, how should you prepare to ensure you come out on top?
Playing it safe with references
Due to confusion over the right of individual employees to access their references, new guidance has been produced. What does it say?
Survey after survey suggests that workplace absenteeism is becoming an ever-bigger problem. Someone has suggested that an attendance procedure could be the answer. What’s involved?
You might believe that a compromise agreement is a foolproof way to secure the departure of employees without any legal comeback. However, as recent case law has demonstrated, this isn’t always the case. What are the risks?
Bank staff - are they really employees?
In your line of business you might have the need to call on “bank staff” at short notice to cover sickness absence and holidays etc. But is there a danger that these flexible workers might actually be protected employees?
Of course you’ll be aware that the new grievance procedures have been in force for well over a year. To begin with, there was precious little case law - now it’s arriving in torrents in the Employment Appeal Tribunal (EAT). What’s the latest?
Some of your shares have performed well but now you need the funds elsewhere. Should you sell them before this tax year ends?
When the so-called dividend tax came in, shareholders were advised to take dividends out of their company before April 1. Now, with its imminent abolition, is there anything you should be doing in respect of dividends?
Back in the early years of self-assessment a classic case considered the meaning of “reasonable excuse” for just missing the filing deadline. Could this still help you get out of a late filing penalty this year?
At the end of your first year…
During the preparation of your first set of accounts, it came to light that some income and payments relating to the business went through your personal bank account. What’s the safest way of dealing with this?
If a company van is used for private purposes this could land your company and the driver with a tax bill. However, let-out clauses were introduced for 2005/6. How can you take full advantage?
A subscriber recently contacted us saying that they had heard the VATman was no longer allowing businesses to reclaim the VAT on the costs of holding meetings and conferences at hotels. Is this true?
Energy efficiency in itself is probably a good thing, but making a tax saving as well, now you’re talking. How can you make sure you make the most of your next round of capital expenditure?
A husband and wife company recently won a landmark case against the Taxman regarding the split of dividends. Could this ruling benefit you too?
It’s becoming increasingly common for companies to expect their staff to use their own vehicles for business purposes. Does this mean you can pass all the legal responsibilities on to them?
You want to expand your business by taking over another company. As this will involve buying their shares, what sort of measures should you include in the agreement to ensure you’re not (personally) liable for their problems?
At this time of year, you want to take your partner for a romantic meal or buy them a gift. Can you get away with just putting it through petty cash? Or are there legitimate ways to get your company to pay for it?
One of your main customers is now insisting that you send invoices to them electronically. But what exactly will this involve and, more importantly, how much is it going to cost?
According to the government, cannabis use is increasing. What unexpected impact might this have on your business and how should you deal with it?
You’ve been told that you can get an attachment that fits onto the front of a forklift truck that allows it to be used as a working platform. Is this true and if so, is it legally permissible?
Some of your employees have complained about the level of the lighting in their workplace. Is there a legal minimum level of lighting required and if there is, are there some simple options to achieve it?
A new service offered by your business requires your staff to work at clients’ sites around the country. What are your responsibilities for ensuring the risks of doing so are adequately assessed even when the sites are completely different?
That’ll cost more than a pound
You have pallet storage racking in your warehouse which has started to show signs of damage. Although it’s had regular visual inspections you’ve never had a full inspection carried out. Is this a requirement and if so, who should do it?
You’re in the fortunate position of expanding and are looking to take over another business. However, a colleague has advised you to review their safety record before signing on the dotted line. What should you look for and why?
New rules on erecting mobile towers
You’ve undertaken a risk assessment of your maintenance activities and decided to use a mobile tower scaffold. You’ve heard about new rules governing their use. What do they involve?
A colleague is having problems recovering an over-payment of salary made to an employee who’s recently left. What should you have in place to avoid the same problems in your workplace?
Since 2000, it’s been unlawful to discriminate against part-time workers. However, when it comes to, e.g. promotions, your requirement is often for a full-timer. Will this breach the legislation?
You’ve followed your disciplinary procedure to the letter. Now, you reckon you’re left with no choice but to dismiss the employee. What possible problem could a tribunal have with your decision?
One of your employees has become so unpopular that the rest of the workforce say they’ve had enough. They’re threatening to stop working unless you get rid of him. You don’t want to be beaten into this, so what should you do?
An employee failed to disclose a conviction on his application form. But since joining he’s been a good worker. Would a dismissal now be safe?
What’s a “normal” retirement age?
In recent years, many employers have reduced the age at which employees are expected to retire at. But what happens if employment contracts aren’t altered to reflect this change? What does a new case say?
You’re still waiting for a substantial repayment from the Taxman as a result of a return you filed some months ago. Are you entitled to compensation for all the financial loss and worry this unacceptable delay is causing?
It’s time to think about replacing your company car. What price will the Taxman expect to see you pay, if you decide to buy the car from your company instead of trading it in?
Getting away from work for any reasonable length of time can be difficult. If you fancy a weekend break or two away, are there way ways that you can (legitimately) get your company to pay for them?
The VATman has finally got around to changing the law on recovering VAT on employee mileage claims. How should you react to this?
A recent tax tribunal decision upheld a company’s claim for tax relief on the construction cost of a storage and distribution building. What were the facts, and how could this apply to other companies?
Getting another investor involved
You’ve a contact who wants to invest in one of your properties. However, they’re worried about the size of the Stamp Duty Land Tax bill on this deal. What can you do to reduce it?
Your parents are finding it increasingly difficult to look after themselves in their own home. You’ve offered to help provide the necessary support for them to stay at home. Can they pay you tax-free?
As in many companies, directors are required to use their personal mobile phones to make business calls. What’s the most tax-effective way to get reimbursed for these calls?
Follow the procedure to the letter
The statutory disciplinary and grievance procedures have been in force for over a year yet a recent CBI report showed that many directors find the legislation complex and confusing. What are the principal mistakes being made?
The Companies Act is due for a major overhaul. How could the proposed changes affect your company? What should you be doing now?
Your latest management accounts show that performance appears reasonable, but how well are you really doing? Could so-called key performance indicators (KPIs) provide you with any missing information?
With the Christmas and New Year festivities now behind us, you’ve thought about joining the local gym to get back in shape. Is this something the company can pay for?
Your accountants have asked you to check and sign the company tax return which they’ve prepared. What exactly do you need to check and who’s responsible if there’s an error?