2012 -
October
VAT MANAGEMENT - 31.10.2012
The importance of good housekeeping
VAT is now so complicated and the VATman so aggressive that it’s vital to keep on top of your VAT management. You should also ensure staff are properly trained and understand the business. What are the key steps?
FLAT RATE SCHEME - 31.10.2012
What can you claim on the FRS?
A subscriber recently had a visit from the VATman and was pleased to hear that he could claim back more VAT on the flat rate scheme than he thought. But is this correct?
OUTPUT VAT - PARTNERSHIPS - 31.10.2012
Partnership VAT problems
You’re in a partnership and one of the partners wants out. Will any VAT be due on the disposal of his interest in the business and will this affect the partnership’s VAT recovery?
ENFORCEMENT - 31.10.2012
How much power does the VATman really have?
Everyone believes that the VATman has considerable powers. But how extensive are they in reality and how far can he go with the backing of his managers? What should your position be?
POSTAL SERVICES - 31.10.2012
VAT refunds on postal charges
You’ve been able to reclaim VAT on some Royal Mail services since January 2011. But is it possible to go back further than this?
INPUT TAX - EMPLOYEE BENEFITS - 31.10.2012
Save VAT on employee benefits
Benefits in kind can be a tax efficient way of rewarding staff but they still cost money. You can reduce this by reclaiming the VAT charged on providing them, but what are the consequences?
VARYING CONTRACTS - 31.10.2012
Varying contractual terms on economic grounds
In a recent case, the only way the employer could stay afloat was by re-issuing contracts on less favourable terms. One employee resigned and claimed constructive dismissal. What did the Employment Appeal Tribunal (EAT) think?
UNFAIR DISMISSAL - 31.10.2012
That employee must be (fairly) dismissed!
In a recent case, an employee was dismissed because the employer (which ran a nightclub) would lose its licence if he remained in post. He successfully claimed unfair dismissal. So where did the employer go wrong?
PAYE/TAX - 31.10.2012
Mileage claims when employees travel together
Let’s suppose that two of your employees need to get to the same place for a meeting or a training course. You don’t want to reimburse each of them for driving, so what are the rules if one ferries the other about?
POOR PERFORMANCE - 31.10.2012
Poor performance: a timescale for improvement
One of your employees is performing badly and all informal attempts to resolve the situation have failed. If you now go down the formal capability route, what’s a “reasonable timeframe” for a clear improvement?
PAY - 31.10.2012
I’d like to be paid in cash please!
When completing their new starter form, an employee has crossed through the bank details section and written that they would like their “wages paid in cash”. Even if this is legally possible, is it wise?
EMPLOYMENT STATUS - 31.10.2012
“Employee-owner” status: just one big problem
The government intends to introduce a new “employee-owner” employment status in April 2013. In return for shares in the employer’s company, the individual will waive certain statutory rights. OK - but what’s been kept very quiet?
DRESS CODES - 31.10.2012
Can you ban all visible tattoos?
The Metropolitan Police recently banned all visible tattoos because they “don’t present a professional image”. Can you do the same thing?
ENVIRONMENTAL MANAGEMENT SYSTEMS - 30.10.2012
Time for an environmental management system (EMS)?
A government survey has identified that implementing a formal EMS can lead to big carbon and financial savings and bring in new business. Sounds too good to be true, so is it?
GREEN PROPERTY - 30.10.2012
Green buildings commanding higher prices
New research suggests that if property owners take steps to improve the green rating of their buildings, it will boost the market value and the rental income. What’s to know?
WASTE MANAGEMENT PLANS - 30.10.2012
Site waste management plans to be scrapped
The government has announced that it plans to scrap the Site Waste Management Plan Regulations 2008. When is this going to happen, what will replace them and how might you be affected?
VEHICLES - 30.10.2012
Make large savings by tracking your company mileage
According to the Energy Saving Trust, using software to accurately track the distance travelled by company fleets could save businesses £1 billion in fuel costs. How do these systems work and are they worth considering?
WEEE - 30.10.2012
What to do with WEEE
WRAP has recently published detailed guidance on how waste electronic and electrical equipment (WEEE) should be handled. Is it worth a look?
ENVIRONMENTAL MANAGEMENT - 30.10.2012
Accountable for environmental issues
According to the energy company E.ON, businesses are missing out on crucial savings because nobody is taking responsibility for energy efficiency in the workplace. What can you do to involve your staff?
ENFORCEMENT - 30.10.2012
Record number of waste prosecutions
The Environment Agency has published a report which identifies that more waste criminals are being sent to prison and fines are getting even larger. What can you learn from this?
MISCELLANEOUS - PROPERTY - 30.10.2012
Property apps and websites
There are many websites that can help you check house prices and available properties; and apps are becoming increasingly popular in the property game.
LEISURE - VIDEO - 30.10.2012
Watching YouTube on TV
Fervent YouTube fans may want to watch videos on their TV. The YouTube Leanback service turns your computer monitor or TV screen into a fully-fledged YouTube TV!
BUSINESS - WEB SERVICES - 30.10.2012
Presentations on a virtual noticeboard
We previously reviewed RealtimeBoard, a webtool for transforming an online noticeboard into a fully-fledged slideshow. Now there’s a similar new player: Murally. Is it equally good?
WEB SERVICES - E-BOOKS - 30.10.2012
Reading lists as e-books
The new Readlists web service lets you create e-books based on a collection of webpages. How does this free service work, and to what extent is it a useful tool for you?
BUSINESS - WEB SERVICES - 30.10.2012
Visual project planning
There’s a plethora of web services which let you plan projects online. But a cloud tool which represents everything graphically is less common. Ganttic is one of them. We put it to the test.
TELEPHONY - INTERNET TELEPHONY - 30.10.2012
Making Internet calls via your smartphone
More and more people are using their smartphones to make calls via the Internet. That’s only logical, as these calls are free as long as you remain within your mobile data limit. Besides Skype, there are other, less well-known apps.
SOFTWARE - GRAPHICS - 30.10.2012
Create amazing animations
Viewing animated films is fun, but creating such a film yourself is more difficult. Fortunately, there are some simple tools which can help you, at least if you can live with the limitations.
WEB SERVICES - ONLINE CALENDAR - 30.10.2012
Who when?
You’ve probably found that arranging either a business meeting or a private party isn’t that easy as most people have full schedules. Can the new SelectTheDate help you?
E-MAIL - E-MAIL SOFTWARE - 30.10.2012
Life after Thunderbird?
Mozilla recently announced that it will stop developing its e-mail program Thunderbird in the near future. What are the alternatives, apart from switching to webmail?
COMPUTER - IPAD - 30.10.2012
From iPad to computer
Suppose you discovered an interesting document while surfing the Internet on your iPad, for instance in Excel, Word or PDF. How can you transfer it to your PC or Mac in order to view, save, print or edit it?
WEB SERVICES - ONLINE STORAGE - 30.10.2012
Handy add-ons for Dropbox
There’s no denying that Dropbox is one of the best cloud services around. But did you know that there are dozens of add-ons for Dropbox which make this service even more efficient? Here are some good ones.
INSURANCE - 26.10.2012
Insurance: what is a “material fact”?
When a company applies for any form of commercial insurance, the insurer will require its directors to disclose all material facts. Failure to do so may result in a claim being rejected later. OK - but what exactly is a “material fact”?
ACCOUNTS - 26.10.2012
Is it time to switch to cloud accounting?
One of your colleagues has suggested switching to cloud accounting, his only reasoning seems to be cost cutting. But is it really cheaper, and what advantages or drawbacks are there compared to your existing software?
PERSONNEL - 26.10.2012
Shares in exchange for employment rights
The government plans to introduce a new type of employment contract from April 2013. In exchange for shares in your company, the employee would agree to waive certain statutory rights. Is there a catch for you?
DIRECTORS’ TAX - 26.10.2012
Life assurance tax trap set to catch directors
Directors who have taken out life assurance to financially protect their fellow shareholders in the event of their early death might inadvertently have lumbered themselves with a tax bill. What steps can you take to avoid this trap?
DIRECTORS’ LIABILITY - 26.10.2012
VAT penalties - directors made liable
An HMRC statement says old VAT penalty rules still apply in some situations and directors can be made personally liable for them. What’s the full story?
COMPANY LAW - 26.10.2012
Why bother with an AGM?
Is there a requirement or even a need for small companies to hold a formal annual general meeting? Can’t everything that needs to be said just as easily be covered in an informal chat with fellow directors over a cup of coffee?
E-COMMERCE - 26.10.2012
Does your website meet the legal requirements?
The Office of Fair Trading (OFT) has found that nearly 40% of major online retailers are in breach of consumer protection laws. How can the directors be sure that the company’s own website is legally compliant?
INHERITANCE TAX - 25.10.2012
A late windfall, extra IHT, interest and penalties
One of our subscribers inherited some bric-a-brac from her parents. She later discovered one item was worth over £15,000. Does she now have to hand over 40% of this amount in Inheritance Tax (IHT), plus interest and penalties?
CAPITAL GAINS TAX - 25.10.2012
Gold, silver, bronze and other prizes
No doubt the medals won in the Olympic Games are preciously guarded, at least for now, but in years to come many will become collectibles. What’s the tax position if you buy or sell sporting or other memorabilia?
CORPORATION TAX - 25.10.2012
The right way to provide company sponsorship
The tribunal recently considered how much, if any, of a sponsorship payment made by a company was tax deductible. The judgment includes pointers on how to ensure you’ll get a deduction. What are they?
PROFIT EXTRACTION - 25.10.2012
Is clearing a director’s loan account the best solution?
Dividends are often voted to a director-shareholder but used to clear their overdrawn loan account and so prevent a tax charge arising on the company. But why might this not be the most tax efficient policy?
PERSONAL TAX - 25.10.2012
Time limited tax break for 65s and over
In the last Budget the Chancellor announced age-related tax-free allowances would be phased out, but this won’t take full effect until 2015. If you’ll be 65 by next April, how can you make the most of higher allowances while they last?
VAT - 25.10.2012
Can you join the VAT annual accounting club?
During a routine visit the Taxman suggested using the annual accounting scheme to reduce your VAT admin. This sounds like a good idea, but there can be further benefits to the scheme. How can you take advantage?
TAX INCENTIVES - 25.10.2012
Owner-employee contracts: the tax
From April 2013 companies will be able to offer owner-employee contracts. These will trade employee rights for tax breaks. But what’s in it for your business?
PPE - 24.10.2012
Are non-metallic toe caps as good as steel?
You were about to trial some new lighter-weight safety footwear with your workforce. However, you’ve read a report which suggests that such products don’t offer sufficient protection levels. Is this right?
WORK AT HEIGHT - 24.10.2012
Warnings issued about ladder safety hoops
For decades, hoops have been installed on fixed ladders to prevent falls. But recent reports cast doubt over their effectiveness. Furthermore, the solution to the problem may not be straightforward. What’s been said?
DSE - 24.10.2012
i-Pad hand - what are the risks?
Recent studies have indicated that using hand-held devices such as tablet computers and phones can lead to physical problems. Should you manage how your staff use such devices?
ENFORCEMENT - 24.10.2012
HSE being sued for £2 million
A chemicals supplier has said that it is seeking damages from the HSE after action by the regulator brought the firm within weeks of closure. What happened and will it change the way the authorities work in future?
CONTRACTORS - 24.10.2012
£450k fine over worker’s roof fall
A recent case has highlighted why it’s vital that you properly manage tasks involving work at height. What happened and what can be learned?
WORKPLACE - 24.10.2012
Killed by a falling tree
In recent storms, a woman was killed by a falling tree branch at Kew Gardens. Following an accident such as this, what will investigators be looking for, and what should you do if you have large trees on your land?
OCCUPATIONAL HEALTH - 24.10.2012
‘Flu can spread before symptoms appear
A recent study suggests that the viruses which cause ‘flu are likely to be most transmissible in the very early stages of infection. What are the implications and what can you do to prevent them from spreading through your workplace?
PERSONNEL - 17.10.2012
Leaving with (your) confidential information
In a recent case, a departing employee had copied a business contacts list and other sensitive information. Nevertheless, the court refused an injunction that would stop its use. So where did the company go wrong?
PROPERTY - 17.10.2012
Clamping down on parking problems
The directors are fed up with strangers parking on the company’s private property. Can they simply arrange to have these vehicles clamped, or is there now a safer (and better) alternative?
DIRECTORS’ LIABILITY - 17.10.2012
Business trips - are your employees covered?
Asking an employee to drop something off on their way home isn’t an uncommon request. However it cost one employer £1 million when the employee had a fatal accident. What steps can you take to avoid this potentially costly trap?
COMPANY LAW - 17.10.2012
How to keep control of your company
An outside investor might be what your company needs to survive and expand in the current market. But Dragon’s Den style investors typically want a slice of your company as well as its profits. How can you give them this but still keep control?
LEGAL COMPLIANCE - 17.10.2012
Customers: don’t discriminate on age!
Since October 1 2012, companies can no longer treat potential and existing customers differently on the grounds of age. What do the directors need to know about this important legal change?
DIRECTORS’ TAX - 17.10.2012
Does a salary sacrifice always lower your tax bill?
Salary sacrifice schemes can reduce your tax and save your company NI costs. But depending on the amount and type of income you receive the savings can vary widely. How can you get the best result?
DIRECTORS’ LIABILITY - 17.10.2012
The HSE can now charge £124 p.h.!
Under the new “Fee for Intervention” (FFI) scheme, the HSE can charge companies £124 per hour for its inspectors’ time. Should the directors be worried?
SOFTWARE & WEB SERVICES - VIDEO - 17.10.2012
Recording your screen
Are you looking for a simple tool to make a digital recording of your computer screen (for example, for an instruction video)? Rylstim Screen Recorder claims it can help you. How good is it? We did the test…
PERSONAL WEBSITE - WEBSITE DESIGN - 17.10.2012
Designing a tablet-ready website
Research by Adobe shows that the number of website visits via tablet computers increased ten times as fast as via smartphones last year. Does this mean you should make your own website more accessible to “tablet visitors”?
SECURITY - PASSWORDS - 17.10.2012
Managing all your passwords
The rule is simple: always use complex passwords and use a different one on every site that requires you to register. But how do you store all these passwords safely? A password manager offers the solution. Which should you choose?
LEISURE - PHOTOGRAPHY - 17.10.2012
Editing photos in the cloud
You no longer need to install software to edit photos: you can do everything via dedicated web services. Here are some services we can recommend: an all-round tool and some sites for performing specific tasks.
SOFTWARE - IOS - 17.10.2012
iOS 6: upgrade or not?
As you know, there’s no need to buy a new iPhone 5 in order to use the iOS 6 operating system. But what exactly can you do with iOS 6 and is it a good idea to upgrade an older device to iOS 6?
SOFTWARE - BLOATWARE - 17.10.2012
Clean up your new computer
When you buy a new computer, you will find it contains lots of pre-installed software. This may modify the operation of Windows or slow down your computer. How do you get rid of this software without any risks?
SOFTWARE & WEB SERVICES - OFFICE - 17.10.2012
Free diagrams and charts
Microsoft Visio is one of the best-known programs for drawing diagrams and charts. But it’s expensive - £250 for the basic version. Are there any free alternatives?
E-MAIL - E-MAIL SOFTWARE - 17.10.2012
Tips and tricks for iPhone Mail
The Mail application on your iPhone is efficient and is perfectly integrated into the rest of the system. Still, some functions you’re familiar with from Outlook or Gmail appear to be absent. Perhaps the Mail app can do more than you think?
TRANSPORT - MISCELLANOUS - 17.10.2012
Apps to help all travellers
Apps can be really helpful when you’re on the move. Whatever mode of travel you’re using, there’s something that could be useful for you.
SEARCHING - MISCELLANEOUS - 17.10.2012
Who’s looking for you?
People’s names are often googled, for example, by (potential) employers or business relations. BrandYourself, which we reviewed earlier, can enhance your online reputation. Recently, this tool began offering an extra service.
SECURITY - PASSWORDS - 17.10.2012
Protect your accounts properly
A journalist of the renowned Wired magazine was hacked and all his data was deleted in a matter of minutes. And yet he used very strong passwords. How is this possible and how can you prevent this from happening to you?
GRIEVANCES - 17.10.2012
Using “no grievance” to your advantage
If an employee is unhappy about something, they have the statutory right to raise a grievance. But suppose they don’t exercise it? Could you use this fact to your advantage if they later run crying to the tribunal?
DATA PROTECTION - 17.10.2012
Subject access request: does your intranet count?
One of your employees has made a subject access request (SAR) for all personal data that you hold on them. Their training and appraisal records are available on your intranet. Can you tell them to extract this information from there?
PENSIONS - 17.10.2012
Let’s prepare (you) for pensions auto-enrolment
Strict rules relating to pensions auto-enrolment came into force on October 1 2012. They will apply to your business from its own “staging date”. Even though this may be some time away, what can you do now to prepare?
RECRUITMENT - 17.10.2012
Forces Reservists: you can’t ask them that!
It’s been reported that the government may bring in legislation that will prevent employers from asking whether a job applicant is a member of the Reserve Forces. What’s behind this line of thinking and is a ban likely to come in?
HARASSMENT - 17.10.2012
Harassment: is one loud “f**k” enough?
In many workplaces, there will sometimes be a loud expletive or two, particularly if staff are under pressure. But can this behaviour, in itself, ever amount to harassment? What’s the tribunal’s view?
REDUNDANCY - 17.10.2012
Redundancy: there’s a vacant post!
An employee who is under notice of redundancy was considered “unsuitable” for a newly created job role. During their notice period, the new appointee resigns. Must you give the redundant one the now vacant post?
WORKING TIME REGULATIONS - 17.10.2012
Rest breaks: what are the legal requirements?
Under the Working Time Regulations 1998, all workers are legally entitled to daily and weekly rest periods, plus in-work breaks if their shift exceeds a certain number of hours. But what are the specific rules for adult workers?
VAT - 17.10.2012
What happens when cash accounting comes to an end?
VAT cash accounting offers advantages to small businesses, but all good things must come to an end. When your turnover reaches the limit you’ll have to leave the scheme. But how should you handle the transition to avoid losing out?
INHERITANCE TAX - 17.10.2012
Gifts - timing is the difference between IHT or no IHT
Making gifts, especially sizeable ones, usually reduces the potential Inheritance Tax bill on your estate as long as you survive seven years. But tricky rules can mean they won’t always achieve this. What traps should you look out for?
