2011 -
February
FIRE DOORS - 28.02.2011
Is it legal to prop open the fire doors?
In your building there are a number of fire doors but keeping them closed is a nuisance. You’ve noticed that other buildings have devices which hold doors open until the fire alarm sounds. Can you follow suit?
WORKPLACE - 28.02.2011
Child scarred in mirror fall
A four-year-old boy was badly injured in a recent accident at a Marks & Spencer store. What happened and what are the implications for those managing premises which are open to the public?
WORKING AT HEIGHT - 28.02.2011
Safe access equipment
The HSE and the Pre-Fabricated Access Suppliers’ and Manufacturers’ Association (PASMA) have issued warnings about certain types of access equipment. What’s prompted this and what should you be aware of?
WELFARE - 28.02.2011
Keeping facilities up to scratch
A London-based glazing company has recently been prosecuted following a visit to one of its premises by an inspector. What prompted the action and could it have been avoided?
ASBESTOS - 28.02.2011
Are your staff asbestos aware?
A training company has told you that there’s a legal requirement for staff to have asbestos awareness training. Which members of staff in particular need this, and what are your options when it comes to training providers?
ACCIDENT BOOK - 28.02.2011
Can you ditch the paper accident book?
You’re trying to reduce paperwork as much as possible and are thinking of going completely online with your accident reporting procedure. Is this allowed and if so, are there any rules to take into account?
CONSTRUCTION - 28.02.2011
Clampdown on dangerous sites
The HSE has announced that it’s starting an intensive inspection initiative aimed at the construction industry. What’s to know?
DIRECTORS’ PENSIONS - 23.02.2011
Don’t lose your pension payout
Pension experts often encourage diverse pension investments. But chopping and changing pension schemes might result in the cash lump sum you’re entitled to being slashed. What steps can you take to avoid this calamity?
PERSONNEL - 23.02.2011
Senior staff: managing poor performance
It’s not just junior employees who are prone to poor performance; senior staff can take their eye off the ball too. This can have dire consequences for your company. So if faced with this type of problem, how should the directors react?
COMPANIES HOUSE - 23.02.2011
Penalty for accounts submitted on time
One of our subscribers was hit with a fine for late filing of accounts by Companies House even though they were submitted before the deadline, in fact with a couple of weeks to spare. Could you be caught out the same way?
CONTRACTS - 23.02.2011
Our terms and conditions are available on request
Suppose the words “our terms and conditions are available on request” appear somewhere on an order form. In the event of a dispute do they form part of the contract or can the directors argue that they aren’t binding?
DIRECTORS’ TAX - 23.02.2011
Can you dodge the NI increase?
The hike in NI rates announced last year takes effect from April for both employers and employees. Could substituting benefits-in-kind (BiKs) in place of salary counter this extra expense?
IT - 23.02.2011
New rules on website advertising
From March 1 2011, the Advertising Standards Authority becomes responsible for monitoring all types of website advertising. Any company that markets itself in this way will now be affected. So what should the directors do?
COMPANY CARS - 23.02.2011
Car expenses battle not over
A decision by the tax tribunal opened the door to lower NI on motoring expenses. Now the Taxman is fighting back. What’s the story?
MISCONDUCT - 22.02.2011
Dismissal due to misconduct in a previous job
A dismissal usually involves an employee’s misconduct in their current job. But suppose an element of their work history came back to haunt them. Could this ever give you grounds to terminate their employment?
DATA PROTECTION - 22.02.2011
Meeting minutes: private or disclosable personal data?
During a confidential management meeting, an employee’s name cropped up. They found out and have now demanded a copy of the minutes - apparently they “contain their personal data”. So do you have to hand them over?
GRIEVANCES - 22.02.2011
Must you hear a “groundless” grievance?
If an employee raises a grievance, you’re obliged to investigate and hear it. After that, you must decide whether or not it’s “upheld”. But what if their complaint is clearly groundless? Must you still give this process the time of day?
PERSONNEL MANAGEMENT - 22.02.2011
Give your employees SMART objectives
It’s vital to link your employees’ objectives to the needs of your business; this guarantees success. But this doesn’t have to be a time-consuming process - with just five easy steps you can be SMART about it. So how does this work?
DISABILITY DISCRIMINATION - 22.02.2011
How much should a workplace adjustment cost?
If you employ, or are thinking of hiring, a disabled person, you must consider whether any workplace adjustments are necessary. But one thing often puzzles employers here: just how much money are they expected to spend?
UNFAIR DISMISSAL - 22.02.2011
Embarrassing position for an unfair dismissal
A nurse who found herself in an embarrassing situation made light of it by cracking a joke. She was later dismissed for gross misconduct due to her “lewd comments”. The Court of Appeal has now ruled that her sacking was unfair. Why?
TRIBUNALS - 22.02.2011
Shake-up of the tribunal system?
Apparently, the government is going to make the current tribunal system much fairer on employers like you. Is this true, or just a load of political hot air?
VAT RETURNS - 21.02.2011
Pay a low VAT assessment?
If you don’t send in your VAT return, the VATman’s computer will calculate what he thinks you owe. If it’s less than what you actually owe, why not just pay it and forget about the return?
IMPORTS - 21.02.2011
Importing goods from outside the EU
As you’d expect, there are special rules for paying and reclaiming VAT if your business imports goods from outside the EU. So what are they, and how can you maximise your claim?
INPUT VAT - 21.02.2011
Relocating staff - the VAT position
In the current economic climate it’s increasingly common to recruit key employees from other parts of the country. But what about reclaiming the VAT on their removal expenses?
PENALTIES - 21.02.2011
How does the new penalty system work?
A new penalty regime took effect in April 2009 covering all the taxes. As it’s now been in force for some time, how is the Taxman enforcing it and, in particular, what’s the position on VAT?
MARKETING - 18.02.2011
Green claims - practical guidance
The government has finally released updated guidance which is supposed to help companies accurately describe the environmental credentials of their products. What’s covered and is it likely to be followed?
WATER - 18.02.2011
Do you need to report on water use?
You’ve heard that some companies are disclosing how much water they use alongside their carbon footprint data. What’s prompting them to do this, and is it something that you should be considering too?
ENVIRONMENTAL MANAGEMENT - 18.02.2011
Controlling environmental risks on construction projects
Due to the nature of construction work, the environmental risks can be considerable. To help you to control them and to make significant financial savings to boot, why not use our new checklist?
FUEL - 18.02.2011
Fines for biofuel supplier
A company has recently been fined by the Renewable Fuels Agency (RFA) for breaching laws which govern biofuels. What happened and might you face similar actions if you use biofuels?
ENFORCEMENT - 18.02.2011
What are the “civil sanctions”?
The Environment Agency (EA) is now using a new civil sanctions system as an alternative to instigating court action against those found guilty of breaching environmental law. What’s to know?
WASTE - 18.02.2011
New waste disposal costs
Proposals to replace or amend the Controlled Waste Regulations 1992 could mean businesses that were previously exempt from paying waste disposal charges now no longer being so. When might this happen and who will be affected?
TRAINING - 18.02.2011
More guidance on green issues?
An exam board is urging employers to provide their staff with training on environmental issues. Is this really necessary?
INHERITANCE TAX - 17.02.2011
Life insurance tax catch
If you and your spouse or partner are considering life insurance, you’ll want to make sure that when it pays out the Taxman doesn’t snatch 40% of it. But achieving this may not be as straightforward as it seems. What’s the catch?
CAPITAL GAINS TAX - 17.02.2011
Dividing a sale can cut your tax bill
One of our subscribers is selling a property and naturally wants to keep Capital Gains Tax (CGT) to a minimum. The sale won’t go through until next tax year, but is there a way to use the current year’s annual exemption to lower the tax bill?
EXPENSES - 17.02.2011
Why you should max out your expenses
Your company is a little cash strapped so in order to cut costs you and a co-director have decided not to claim back some of the business expenses you’ve paid for personally. What’s the most tax-efficient way of doing this?
VAT - 17.02.2011
Time to test the new partial exemption rules
Where your business makes exempt and VATable supplies, new formulas were introduced last year for calculating the VAT you can reclaim on purchases. These might have saved you money. Is it too late to go back and use them now?
PROFIT EXTRACTION - 17.02.2011
How to increase your payout from the company sale
There’s a lot to consider if you’re planning to sell your company. A successful sale doesn’t go through overnight. But while the Is are being dotted and the Ts crossed, what steps can you take to save tax on the deal?
ACCOUNTS - 17.02.2011
No escape for companies from iXBRL deadline
Half of the accountants in the UK want the deadline for iXBRL accounting to be deferred; so do some software companies which aren’t fully prepared for it. The government insists that all companies must comply on April 1. Are you ready?
NATIONAL INSURANCE - 17.02.2011
Nine million NI payments gone astray
The Taxman has £1.2 billion of unallocated NI. If some of this is yours, it might reduce the state pension you can claim. Should you be worried?
COMPUTER - PRINTER - 16.02.2011
Printing and scanning fast and efficiently
When you buy a new printer or all-in-one, you normally install the accompanying CD-ROM or DVD first. But these disks often contain outdated drivers and install lots of superfluous software. Surely there are better methods?
PERSONAL WEBSITE - SITE DESIGN - 16.02.2011
Use WebMatrix for building your own website
Experienced website developers prefer designing their own website completely. Microsoft now offers the free WebMatrix, which contains everything to get started without any problems.
SOFTWARE - OFFICE - 16.02.2011
LibreOffice: even greater freedom…
OpenOffice, the free alternative for Microsoft Office, was complemented by LibreOffice some time ago. It didn’t amount to much at first, but now there’s a new release. How useful is it?
WEB SERVICES GRAPHIC DESIGN - 16.02.2011
Graphic design, courtesy of Adobe
The free Adobe Project Rome allows you to design all kinds of graphic creations, including brochures, business cards, digital portfolios and even websites. So how good is it?
SOFTWARE - WINDOWS - 16.02.2011
Making the most of Windows 7 or Vista
Windows 7 is a lot better (and faster) than Windows Vista. Still, there are free tools which make working with Windows 7 even more efficient, and they also work in Windows Vista.
SOFTWARE - BROWSER - 16.02.2011
Good add-ons
A recent study shows that Firefox is more popular than Internet Explorer among European surfers. This is mainly because of the countless add-ons which substantially extend the browser’s options. What extra value do they offer?
SECURITY - ANTI-MALWARE - 16.02.2011
Two security suites to make your computer safer
Both the free virus scanner Microsoft Security Essentials and the free update and patch manager Secunia Personal Software Inspector have released new versions featuring more options. What do these suites have to offer?
E-MAIL - E-MAIL USE - 16.02.2011
Activating filters in webmail
E-mail filters can partially automate the processing of your incoming messages. This saves time and makes your e-mail management more efficient. However, can you also use filters in webmail?
WEB SERVICES - ONLINE PHOTOS - 16.02.2011
Make your photo portfolios more attractive
Suppose you wish to add some zest to the presentation of your products or services. Why not turn your photos into a dynamic video clip which you can integrate into your website? PhotoSnack does just that. How good is it?
COMPUTER - HARDWARE - 16.02.2011
Free apps for your trendy iPad
As the proud owner of an iPad, you will still have to “fill” it with useful apps. The “App Store” (on your iPad itself or in iTunes on your computer) offers a wide range of apps. Here are a couple of free ones which may prove useful.
HEALTH - FITNESS - 16.02.2011
Regular exercise works!
Research has confirmed that regular exercise can have many benefits. The hard part is exercising “frequently”! That’s not easy - can the Web help?
FLAT-RATE SCHEME - 15.02.2011
Escaping the VAT flat-rate scheme isn’t easy
In a recent tribunal case a taxpayer lost in his attempt to retrospectively leave the flat-rate scheme after he found that it was costing him more VAT than under the normal rules. What’s the full story?
PARTIAL EXEMPTION - 15.02.2011
Standard method giving unfair result? Go special
Your business has started to receive a lot of exempt income but not much of your overheads relate to it. The standard method results in a large amount of input VAT being withheld, which you don’t think is fair - what can you do about it?
CONSTRUCTION - 15.02.2011
The new house that won’t sell
You’ve heard about a construction firm that’s just built a small estate of ten houses but only sold three. It intends to rent out the rest until the economy improves. Will this affect the VAT reclaimed?
REGISTRATION - 15.02.2011
Digital by default
The government has decided to go digital for all its tax services. As a result, the VATman is going online for registration. What are the implications?
CARS - 15.02.2011
Get more VAT back when “buying” a car
Your business leases its vehicles. For a variety of reasons you want to terminate the lease early and buy the cars from the leasing company. How much VAT can you recover?
EXPENSES - 15.02.2011
A New Year gift from the VATman?
Christmas has just gone and you’re celebrating the start of 2011 by completing your VAT return. You gave your best clients a seasonal gift and are wondering whether you can claim the VAT back. Is it good news or bad?
VAT RECOVERY - 15.02.2011
Making partial exemption work
Your business makes both taxable and exempt supplies (which means that technically, it’s partially exempt). What does this mean in terms of VAT recovery and how do you calculate what’s due?
APPEALS - 15.02.2011
Challenging the VATman
As a result of a recent visit, the VATman has issued an assessment that you strongly disagree with. Is it worth challenging it and, if so, what is it likely to cost?
HMRC - 15.02.2011
Time to trust the VATman?
The VATman is issuing new “toolkits” to help businesses eliminate common errors on VAT returns. Can you trust them?
TECHNICAL GUIDE - 15.02.2011
Option to tax commercial land and buildings
Opting to tax can reduce VAT costs for property developers, landlords, and owners. But it’s not all plain sailing. We’ve highlighted two of the common traps that businesses fall into and how you can escape them.
VAT RECOVERY - 15.02.2011
Mobile phone charges?
Your business is considering buying several mobile phones for staff use. As there are so many packages available with different ways of charging, what’s the best option from a VAT perspective?
VAT RECOVERY - 15.02.2011
Reclaiming VAT on pre-registration costs
You’ve just started a new business and in so doing incurred quite a bit of VAT on the set-up costs before you registered for VAT. Can you reclaim this VAT and if so, what’s involved?
PLANNING - 15.02.2011
How to obtain cash flow savings from the VATman
Every three months you have to pay over your VAT to HMRC, but are you paying it sooner than you have to? There are ways you can improve your cash flow by reducing the VAT you pay; here are a few of them.
EXPENSES - 15.02.2011
Whose VAT bill is it anyway?
From time to time you may be faced with having to pay a bill for your company out of your own pocket. The invoice or receipt you’re given is likely to be in your name. Will your business be entitled to reclaim the VAT?
ANTI-AVOIDANCE - 15.02.2011
20% rate anti-avoidance rules
To prevent you from ordering goods before January 4 and getting them at the lower rate, the VATman has anti-avoidance rules. Can you beat them?
LIABILITY OF SUPPLIES - 15.02.2011
Zero-rated or exempt - what’s the difference?
Whether your sales are zero-rated or exempt from VAT, there’s still no VAT to pay, so what’s the difference? In fact, your status can have a major bearing on the amount of VAT that you can recover. What’s to know?
VAT GROUPS - 15.02.2011
Why form a VAT group and how to do it?
You’ve heard that forming a VAT group could be beneficial to your business. What are the principal pros and cons of VAT grouping and just how difficult is it to set up?
VAT RECOVERY - 15.02.2011
Reclaiming VAT on your home business
Suppose your business expects you to work more hours from home. It’s prepared to pay for an office conversion and all related costs. How much VAT can you or your company recover?
VAT RATE CHANGE - 15.02.2011
Ready for the 20% rate?
On January 4 the VAT rate rises to 20% - the third change in three years! How should you prepare for this new figure?
EXPENSES - 15.02.2011
Reclaiming VAT on fuel costs
Fuel costs represent a significant outlay for your business. But as there are many different ways of dealing with the VAT on motoring expenses, how can you be sure to get the most back with the least amount of admin?
SELLING IN THE EU - 15.02.2011
Selling services to the EU?
To generate more business you’re about to start supplying services to other EU member states. You’ve heard that there are special rules to comply with - what are they and what are the reporting requirements?
FIRE SAFETY - 14.02.2011
Is your fire alarm working properly?
Two companies both had fire alarms fitted in their properties. One system worked and helped to prevent the spread of fire. The other one offered almost no protection at all. What’s to know?
PPE - 14.02.2011
Do your staff need to wear life jackets?
You’re about to start a project which involves working on the banks of a fast flowing river. Do your staff need to wear personal protective equipment, such as a life jacket and, if so, what’s the most suitable type?
POLICIES & RECORDS - DETAILED ASSESSMENT - LIFTING AND CARRYING - 14.02.2011
Lifting the load
If a task may involve significant manual handling, you need to identify the associated risks and set out how it should be completed safely. To do this, why not use our new detailed assessment document?
COSHH - 14.02.2011
Using drain cleaning chemicals safely
A McDonald’s employee suffered a serious eye injury when a corrosive cleaning product splashed onto his face. What can be learned from this case and how can you prevent a similar accident?
FIRE SAFETY - 14.02.2011
How to calculate occupancy levels
Before office space is converted into a training room you’ve been asked to identify how many staff can safely use it at any one time. What factors do you need to consider and is there official guidance material available to help you?
GUARDING - 14.02.2011
Might you need to upgrade guarding?
If you bought workshop machinery many years ago, you may find that the guarding doesn’t meet current standards. Do you need to upgrade it or are you safe to leave it as it is?
CORPORATE MANSLAUGHTER - 14.02.2011
Corporate manslaughter trial starts
The first corporate manslaughter trial finally began at the end of January. Will this case identify how the law might apply to you?
NATIONAL MINIMUM WAGE - 09.02.2011
Naming and shaming those who breach NMW rules
We recently told you about the government’s radical plans to name and shame those employers who flout National Minimum Wage laws. Full details of this scheme have now been released. So should you be worried?
SICKNESS ABSENCE - 09.02.2011
Mental health problems: the last taboo
In any one year, at least 30% of your workforce will suffer from some form of mental health problem. Many don’t mention it through fear of what might happen, but if a problem is drawn to your attention, how should you deal with it?
EXPENSES - 09.02.2011
They sit on expenses claims: it costs you money
Employees who incur business-related expenses usually submit a claim form pretty quickly. But one subscriber has experienced exactly the opposite situation; it’s probably easier to get blood out of a stone! What’s our advice here?
DISCIPLINARY PROCEEDINGS - 09.02.2011
Don’t trip up after the disciplinary hearing
When the issue of disciplinary proceedings arises, many employers focus on carrying out an investigation and the hearing itself. But the process doesn’t end there and it’s vital that you get the next few stages right. So how is this done?
RETIREMENT - 09.02.2011
They’re now appealing forced retirement!
As the default retirement age will soon be abolished, you must act quickly if you want to serve any employees with notifications of intended retirement. But what happens if they then challenge your decision? How should you play it?
SEX DISCRIMINATION - 09.02.2011
Employees who cross the line
Two Sky Sports presenters recently discussed a female football referee off air; they commented on both her looks and credibility. But even though this was supposedly a private “joke”, their employer came down hard. Why?