2013 -
February
AGE DISCRIMINATION - 25.02.2013
“Yoda” has won his age discrimination claim!
An older employee who was called “Yoda” by his colleagues has successfully convinced the tribunal that he suffered age discrimination. However, it wasn’t the nickname that was problematic. So why was the force with him on this one?
CRIMINAL RECORDS - 25.02.2013
Are criminal records checks now illegal?
The Court of Appeal has declared that the UK’s criminal records checks system - which is now operated by the Disclosure and Barring Service (DBS) - breaches the right to respect for private life. Does that mean you can’t use it?
PERSONNEL MANAGEMENT - 25.02.2013
Staff meetings outside normal working hours
You’d like to hold an “all staff” meeting but it’s impossible to find a time when everybody is available. One solution is to bring people in outside of their normal working hours. OK - but can you insist on their attendance?
MOTIVATION - 25.02.2013
Happy birthday - here, take the day off!
In America employers often grant their employees an extra day’s annual leave in recognition of their birthday. Would this motivational practice be legal here, or a breach of our employment laws?
TIME OFF - 25.02.2013
Time off for dependants: what’s “reasonable”?
From day one of employment, all employees have the right to “reasonable” unpaid time off to deal with emergencies involving their dependants. But how do you decide if an event is reasonable or not?
CONTINUITY - 25.02.2013
When did their employment really start?
Many employment rights, such as unfair dismissal, require a certain period of “continuous employment”. But does the clock start ticking at the point a new employee accepts your job offer or on the day they start work?
SICKNESS ABSENCE - 25.02.2013
A new sickness absence strategy
To help employers tackle long-term sickness, the government has opted to set up the Independent Assessment Service (IAS). It will kick in after four weeks’ absence, but what’s the catch for employees?
FLORA - 20.02.2013
Invasive species growth explosion
This winter’s endless rainfall has fuelled the growth of invasive species like Japanese Knotweed across the country. What problems can this cause and how should you deal with them?
WASTE - FLY-TIPPING - 20.02.2013
Fly-tippers can hit your pocket
Unfortunately, your site has been hit by fly-tippers who have dumped a large amount of waste on your land. Where do you stand legally, who’s responsible for removing it and where can you go for help?
ENERGY CERTIFICATES - 20.02.2013
New energy certificate requirements
New legislation on energy certificates has recently come into force. Might you be affected and, if so, what must you do?
LEGISLATION - 20.02.2013
Planned changes to environmental legislation
The UK Environmental Law Association has predicted that there will be major changes to environmental regulation in 2013. What’s on the cards and who is likely to be affected?
VEHICLES - 20.02.2013
Fuel for thought
The Energy Saving Trust has identified that businesses can cut fuel costs by up to 75% by switching to electric vehicles. Is this really the case and have electric vehicles finally become a practical option?
WEEE - 20.02.2013
Prosecuted for illegally exporting e-waste
Eight men and three companies have been ordered to pay more than £220,000 for their part in illegally exporting broken electronics from the UK. What can you do to ensure you’re not caught up in this trade?
GREEN INITIATIVES - 20.02.2013
Staff engagement is the key to success
The coffee shop chain Costa is running a new scheme which aims to encourage its staff to help achieve the company’s environmental goals. What’s involved and should you consider doing something similar?
VAT - 18.02.2013
Can you reclaim VAT on homeworking costs?
A special rule stopped companies from reclaiming VAT on the cost of providing living accommodation to directors, but this was allowed for employees. As the rule was abolished in 2011 does this mean a claim can now be made?
PROFIT EXTRACTION - 18.02.2013
How to exploit your company as a retirement fund
Pension schemes aren’t the most popular form of investment these days. But directors who own shares in their company are in an ideal position to create a tax-efficient and personalised retirement fund. How does this work?
COMPANY LAW - 18.02.2013
Maintaining a good (dividend) record
You and your fellow directors want to build up cash in the company and propose not paying dividends for a year or two to achieve this. But some minority shareholders are insisting they are paid. How can you keep everyone happy?
COMMUNICATIONS - 18.02.2013
Should the directors just Yammer it out?
Sometimes, it’s simply not possible for all the directors to be in the same place at once. But rather than delaying important discussions, you could try to “Yammer” the issue out instead. How does this work?
PROPERTY - 18.02.2013
Why are your (empty) premises a squatter’s dream?
Last year, squatting in residential premises became a criminal offence. To get around this, squatters are now targeting commercial properties. So what should the directors do if the company has some standing empty?
PROFESSIONAL SERVICES - 18.02.2013
Can HMRC see your legal advice on tax matters?
Like most directors, you probably take legal advice from various professionals, such as solicitors, accountants and tax specialists, on personal and company-related matters. Can HMRC see that advice?
PERSONNEL - 18.02.2013
Direct(or) minority reports
It’s been reported that the government plans to force companies to publish data about the ethnic make-up of their workforces. So is this something else that the directors will soon need to worry about?
CORPORATION TAX - 18.02.2013
Putting family on the payroll?
One of our subscribers wanted to put his teenage son on the company payroll to help him with his finances, but was worried what HMRC would say about this. Can his company claim a tax deduction for his son’s wages?
PENSIONS - 18.02.2013
Dodging the pensions cap
Recently, tax relief on pension savings has been under attack on two fronts; restrictions on regular contributions and an overall cap on the amount you can save. But we’ve discovered a neat way around the latter. How does this work?
VAT - 18.02.2013
Overturning a VAT assessment or decision
Your quarterly returns have always run like clockwork, but a visit from HMRC has resulted in a demand for further VAT. You don’t agree with this, but what steps can you take to overturn it without running up a massive accountants’ bill?
INVESTMENTS - 18.02.2013
VCTs - get in before it’s too late
VCTs can play an important part in your year-end tax planning, but they might soon be hard to get hold of. Why, and is there a way you can work around this?
CAPITAL ALLOWANCES - 18.02.2013
Squeezing more out of the new AIA
The recent hike in the annual investment allowance (AIA) is intended to encourage spending on equipment to help boost the economy. But for some businesses it won’t take full effect for a while. What can you do to speed things up?
CAPITAL GAINS TAX - 18.02.2013
Extended opportunity for SEIS tax break
You recently made a capital gain but don’t want to pay 28% Capital Gains Tax. You planned to avoid this by investing in an SEIS, but the deadline for this is April 5. HMRC now says that you have more time. What’s the full story?
INHERITANCE TAX - 18.02.2013
The verdict on holiday homes: business or investment?
Last year’s ruling that a holiday home qualified for business property relief (BPR) was controversial. It opened the door for tax planning on a grand scale. But HMRC appealed the decision and the verdict is finally in... which is?
POLICIES & RECORDS - PERMITS TO WORK POLICY - 18.02.2013
Controlling hazardous work using a permit
Making certain maintenance and construction work subject to a “permit to work” is a good way of keeping control. Our policy describes exactly when and how such a permit system should be operated.
CONTRACTING - 18.02.2013
Contractors with no paperwork
You want to use the services of small local contractors to complete jobs on your site, including cleaning the windows. However, some haven’t been able to provide risk assessments etc. Does this matter?
ENFORCEMENT - 18.02.2013
Lessons from manslaughter cases
Trends are emerging in corporate manslaughter cases which could affect how health and safety prosecutions are handled. What are they and what steps should you take to protect your business?
ENFORCEMENT - 18.02.2013
Case collapsed due to enforcing authority mistake
A recent hearing was cancelled at the last minute because the HSE was ruled to be acting outside its jurisdiction. What does this tell you about health and safety enforcement?
WORK AT HEIGHT - 18.02.2013
A £300,000 ladder fall
A recent case illustrates the very large fines which can be handed out following work at height accidents. What happened and how can you avoid finding yourself in the same position?
NIGHT WORK - 18.02.2013
Requirements for night workers
One of your members of staff works a couple of late shifts each week. You’ve heard that there are special requirements for night workers, including the need for health screening. What’s the trigger point and if you pass it, what’s required?
SAFE USE OF MACHINERY - 18.02.2013
Only when it breaks
When it comes to machinery and items of plant, such as fork lift trucks, it’s clear that reactive maintenance, i.e. “fix it when it breaks”, isn’t the best course of action. What’s to know?
TELEPHONY - SMARTPHONE - 12.02.2013
Better apps for your iPhone
If you possess an iPhone, you will have a number of default apps at your disposal. We looked for some better alternative apps for e-mailing, browsing and taking photos.
PERSONAL WEBSITE - WEBSITE DESIGN - 12.02.2013
Professional forms on your site
Inserting a form in your website isn’t that easy. If you don’t want to call in a web developer or use a software program, there are services which can do this for you. What do they have to offer?
SOFTWARE - WINDOWS - 12.02.2013
Six tips for Windows 8
Windows 8 has been around for a while now, but many users still find it hard to get used to; the interface looks completely different and some options are hard to find. Here are six hidden or relatively unknown functions.
WEB SERVICES - VIDEO - 12.02.2013
Spread the (video) message!
Your customers are flooded with e-mails so it’s up to you to make the difference. Perhaps you can achieve your goal by means of a video message? Here are some ideas.
BUSINESS - WEB SERVICES - 12.02.2013
TeamLab Office: collaborating online
When you collaborate with others on a project, it can be convenient to do this from different workplaces. TeamLab Office is an online service that claims to help you. How good is it?
WEB SERVICES - ONLINE COMMUNITIES - 12.02.2013
Facebook becomes a search engine
Facebook recently released a new feature in the US: the Graph Search function. What does this search function do and how can you prepare the profile page of your business in advance?
E-MAIL & CHAT - 12.02.2013
Combining e-mail and chat
Did you know that some e-mail applications are also equipped with an integrated chat function? Is an instant messaging function useful and how exactly does it work?
BUSINESS - CAREER - 12.02.2013
Make your LinkedIn profile more attractive
If you’re looking for a job or a new challenge, a professional LinkedIn profile is a must. It helps you to make a favourable impression on both your contacts and potential employers. How do you fine tune your profile?
SECURITY - PRIVACY - 12.02.2013
Enhanced privacy
If other people besides yourself have access to your computer, you run a greater risk of sensitive files falling into the wrong hands. What free tools let you ensure greater privacy?
HEALTH - MEDICAL - 12.02.2013
Health sites with a focused approach
Two start-ups this month; one is just for men and one provides information about dementia and stroke. We check them out, along with favourites of ours.
WEB SERVICES - CLOUD STORAGE - 12.02.2013
Mega: an alternative to Dropbox etc.?
Mega, the successor to Megaupload, was launched recently by “Kim Dotcom”. Mega positions itself as an alternative to Dropbox, Skydrive and Google Drive. Is it equally good?
COMPROMISE AGREEMENTS - 07.02.2013
Settlement agreements: a bonus
Later this year, compromise agreements are going to be renamed settlement agreements. When this happens, there will also be a very helpful change for employers. So what’s on cards?
PERSONNEL MANAGEMENT - 07.02.2013
Eating at your desk - that’s so disgusting!
Many employees often eat lunch, or other snacks, whilst sitting at their desks. However, a government health minister has branded the habit “disgusting” and says it should be stopped. Is this sensible advice?
MATERNITY RIGHTS - 07.02.2013
Maternity returners: must you agree to part-time?
An employee is insisting that she has the automatic right to return to part-time hours following her maternity leave which ends in a few weeks’ time. Is this true or can you dig your heels in and refuse?
REFERENCES - 07.02.2013
Giving a reference? Protect yourself!
When it comes to giving a reference, the law is pretty clear - employers must stick to the facts and keep their personal opinions well out of it. But what else can you do to protect your position?
REDUNDANCY - 07.02.2013
Redundancy: is “last in, first out” still legal?
One of our subscribers is considering making some redundancies. It’s been suggested that their selection process should be based on “last in, first out” (LIFO). This sounds fair enough, but could it land them in hot water?
DISCIPLINARY PROCEDURES - 07.02.2013
Reducing the sanction: is their “consent” needed?
In a recent case, the employee successfully argued that the employer needed his express consent to substitute an earlier dismissal decision for a final written warning. Is this the law or did the employer do something wrong?
DRESS CODES - 07.02.2013
Religious symbols v dress codes (and human rights)
You’ve probably heard that the BA employee sent home for wearing a crucifix has won her case in the European Court of Human Rights. However, the media ignored a linked case that went in favour of the employer. What’s to know?
OUTPUT VAT - HOTELS - 06.02.2013
VAT savings for the hotel industry
If you’re in the hotel/accommodation/conference industry you can reduce your liability by ensuring that you account for VAT correctly on deposits, room hire and long stay guests. What’s to know?
PROPERTY - 06.02.2013
How to get the best from the option to tax
Opting to tax a property can have far reaching results so you need to be sure that you choose the right method in order to get the best results. So what are the pitfalls and the alternatives?
INPUT VAT - SPONSORSHIP - 06.02.2013
How much VAT can we claim for sponsorship?
Let’s say you have an interest in horse racing. You’d like to get involved in sponsoring a local stable. But will you be charged VAT on the arrangement and, if so, can you claim it back?
VAT - 06.02.2013
VATman on the prowl
The VATman is on the hunt for those who are late with VAT returns or payments. If you could be in his sights, what steps should you take?
OVERSEAS VAT - 06.02.2013
The VATman is watching - all over the EU!
The EU tax authorities have a legal framework of “mutual assistance” that allows them to exchange information on taxpayers. Businesses involved in mail order and Internet sales are currently under the spotlight. Could that mean you?
FOREIGN EXCHANGE - 06.02.2013
Measuring foreign exchange risk
To help beat the recession, your company is seeking to widen its international reach in search of new markets for sales. You’ve been asked to consider what the foreign exchange risks are likely to be. Where should you start?
SPREADSHEETS - 06.02.2013
Excel 2013
The new Microsoft Office 2013 will be hitting the shelves this quarter. There are a number of new features in Excel 2013 but do they make it worth you upgrading to the latest edition?
RAISING FINANCE - 06.02.2013
Cut the banks out with peer-to-peer lending
A Bank of England director recently claimed that peer-to-peer lenders could eventually replace high street banks. Is this something your company should consider as an alternative to a traditional bank loan?
MOBILE CHARGES - 06.02.2013
Cheaper to call home
New laws have been passed in Europe that could save you money if you download data via your mobile phone whilst on foreign business trips. Plus, the situation is expected to get even better - what’s to know?
PURCHASING - 06.02.2013
Online savings
Recent research reveals that only 14% of small businesses sold their products online over the last year. How can you take advantage of your customers’ changing purchasing habits without an expensive website?
OFFICE COSTS - 06.02.2013
First class savings from second hand goods
You’ve been putting it off for some time but you now need to refurbish the office. The cost seems prohibitive but why buy new when second hand will do just as well? What could you save?
ACCOUNTING - 06.02.2013
Working trial balance
In the process of closing your accounts to prepare for the auditors, you’ve identified a number of possible adjustments. What’s the best way to manage them before posting to the nominal ledger?
MANAGEMENT ACCOUNTS - 06.02.2013
Tracking your balance sheet
Financial controllers and others in business spend a disproportionate amount of time understanding and analysing the P&L account. But could spending a little more time on the balance sheet also identify critical issues and problems?
PAYROLL - 06.02.2013
April 2013 payroll changes
With RTI coming into force in April, it’s essential you update your payroll with the correct tax codes and salary levels from the start. What are the new limits?
STAFF COSTS - 06.02.2013
Missing the pint
Pubs might be closing down right, left and centre, but UK workers still like a tipple. But it’s likely to be costing you money in more ways than one. How, and what can you do about it?
CARS - 06.02.2013
Business mileage claims made easy
When HMRC carries out a PAYE compliance visit, an examination of mileage claims is a key part. What can you do to ensure that, if a tax inspector picked through your mileage records, they would pass muster?
PAYE - 05.02.2013
New home for PAYE payments
HMRC has updated its guide on PAYE payments. It includes a minor but important change and some points directors should take note of. What’s to know?
FINANCE - 05.02.2013
How to incentivise prompt payment
Although the government continually “encourages” the prompt settlement of invoices, its message routinely falls on deaf ears. So what can the directors do to incentivise quick (or early) payment?
DIRECTORS’ BENEFITS - 05.02.2013
Motor insurance - ways to make your company pay
The competition for car insurance has kept premiums under control, at least for older drivers. But getting your youngster insured is a different matter as premiums can cost the earth. What are the pros and cons of your company helping out?
DIRECTORS’ LIABILITY - 05.02.2013
Employees who access porn: a XXX problem?
It’s come to the directors’ attention that an employee has been using the company’s IT systems to access pornographic websites. Surely this behaviour amounts to gross misconduct and they can be summarily dismissed?
COPYRIGHT - 05.02.2013
Who owns the content of directors’ e-mails?
In a recent case, a company sought copies of all work-related e-mails sent by its former CEO via his personal computer. However, the High Court refused its request. Does that mean these communications are “private”?
COMPANY LAW - 05.02.2013
Indemnifying directors - what are the dos and don’ts?
You’re recruiting a new director and have found the right candidate. But they won’t come on board unless the company indemnifies them against financial loss. What can and can’t you agree to, and how do you put an indemnity in place?
PROFIT EXTRACTION - 04.02.2013
Turning capital gains into tax-free income
The end of this tax year is approaching and with it the last chance to use your annual Capital Gains Tax (CGT) exemption. In a single stroke how can your company help you out while also lowering your income tax bill?
VAT - 04.02.2013
New VAT rules for invoicing
There’s been plenty of advice on offer about the new rules for e-billing, but other changes to invoicing have been largely ignored. How might these affect you?
EXPENSES - 04.02.2013
Is keeping your workers warm a taxable benefit?
If you raised the heating a notch or two to keep your staff warm in the recent cold snap, you probably didn’t worry about the tax consequences. But what’s the position if instead you provide clothes to keep your workers warm?
