2014 -
April
RTI - 29.04.2014
Is it too late to correct an error for 2013/14?
You process the payroll for a limited company sub-contractor and filed the final RTI return before 19 April. They’ve now told you they made a mistake on the CIS suffered and a higher amount should have been reported. What can you do?
practice administration - 29.04.2014
64-8s and overseas clients
HMRC’s online agent authorisation process is usually much more efficient than sending in paper 64-8s. However, if you have overseas clients, it may be better to send a paper 64-8. What can you do to speed up this process?
VAT - 29.04.2014
Recover four years’ VAT for your sports club clients?
If you have golf and other sports clubs amongst your clients, it could be that they’ve been paying too much VAT. What’s the Court of Justice of the European Union had to say about this and what should you be doing now on behalf of your clients?
CARS - 29.04.2014
Pool cars - the latest
Clients often tell you that their company car is actually a pool car. But following the latest case on this, how can you advise them to get such claims past HMRC?
PARTNERSHIPS - 29.04.2014
How to deal with the changes to mixed partnerships
On 6 April, new rules for mixed partnerships came into effect that can result in profits being reallocated from corporate partners to individuals. When do these rules apply and is there anything you can advise clients to do to mitigate their effect?
REMUNERATION PLANNING - 29.04.2014
Making the most of the new NI allowance
The new employment allowance could cut your clients’ bills by £2,000. But are they all eligible and what effect does this measure have on remuneration planning for a one-man company?
EXIT PLANNING - 29.04.2014
A different way to deal with share buy-backs
A company share buy-back is a useful way for director shareholders to exit a company. It’s normally preferable to treat it as a capital transaction, but is this always the case? And is there a tax-efficient alternative you can recommend?
PENSIONS - 29.04.2014
£1,500 free for clients over 60?
Any clients aged between 60 and 74 could receive up to £1,500 free from the government due to an extraordinary loophole in the new pension laws announced in Budget 2014. How can they take advantage?
PERSONNEL - 29.04.2014
Recruitment: should you anonymise CVs?
A fellow director has heard that companies can reduce the risk of discrimination claims during recruitment if they anonymise CVs before candidates are selected for interview. Is this something you should do?
MARKETING - 29.04.2014
£36,000 fine for breaching direct marketing rules
In the past few weeks a number of smaller companies have been punished for breaching direct marketing rules; one of them was slapped with a £36,000 fine. How do you avoid falling into the same trap?
DIRECTORS’ LIABILITY - 29.04.2014
Are you liable for careless employees?
One of your workers injured themselves while on company property and is demanding compensation. Your counter argument is that they were in an area they shouldn’t have been and so it’s their fault. Will this get you off the hook?
TAX RETURNS - 29.04.2014
HMRC to attack P11Ds?
HMRC’s latest bulletin includes an unprecedented six pages about declaring benefits and expenses. Does this signal a clampdown on Forms P11D?
NATIONAL INSURANCE - 29.04.2014
Employment allowance - what’s the latest?
The new employment allowance is worth up to £2,000, but not every company is entitled to claim it. HMRC’s latest guidance aims to make clear who can and who can’t. What’s the full story?
LOANS - 29.04.2014
Loans to your company - protecting your money
Your company needs extra cash for working capital and your fellow directors are looking to you to provide it. You’re happy to lend the money, but naturally you want some security. What are your options?
DIRECTORS’ DUTIES - 29.04.2014
Are you on top of fire safety?
Although a recent case involving a dominatrix and a locked fire door raises a chuckle, it also serves as a useful reminder for directors about their duties under fire safety legislation. What do you need to know?
SOFTWARE - OFFICE - 29.04.2014
OneNote is free: a match for Evernote?
OneNote - a component of Microsoft Office - recently became completely free. What does OneNote have to offer, on what devices can you run it, and is it a worthy alternative for the popular Evernote?
BUSINESS - RECYCLING - 29.04.2014
Recycle waste, save money
Recycle Now has been relaunched and it’s better than ever. With a section on recycling at work, it’s time to check out the business benefits of waste reduction.
SOFTWARE - BROWSER - 29.04.2014
Using your mobile browser more efficiently
Browsers on an iOS or Android mobile device only have a small screen at their disposal. This may make browsing a bit hard at times. Here are some tips to make life easier.
PERSONAL WEBSITE - WEBSITE DESIGN - 29.04.2014
Creating a website from a template
You can have your website designed by a specialist agency. Alternatively, you can start from a template which you ask your webmaster to develop. Where do you find such templates?
WEB SERVICES - ONLINE OFFICE - 29.04.2014
How to create charts
What do you do if you want to turn your sales figures or stocks into a neat chart? You will probably turn to Excel. Fine, but what about online alternatives, are these any good?
SOFTWARE - OFFICE - 29.04.2014
Microsoft Office also for iPad at last
Four years after the iPad was released as the first really successful tablet, the popular Microsoft Office is finally available for this device, too. Was it worth the wait?
E-MAIL - WEBMAIL - 29.04.2014
Handy plug-ins for Gmail
Do you think that Gmail is still lacking a few useful features? By installing plug-ins, you can add extra functions - perhaps even the very features you were looking for. Here are some useful Gmail extensions.
LEISURE - TELEVISION - 29.04.2014
Cheap streaming with the Google Chromecast
The Google Chromecast, a small HDMI stick for your television, is now available in the UK. What exactly does it do, what services does it allow you to view, and what about image quality?
BUSINESS - WEB SERVICES - 29.04.2014
Social network for teams and projects
Jive wants to assist users in exchanging information about projects between team members. We put this social collaboration platform, which creates a kind of social network within your company, to the test.
SOFTWARE - PHOTOGRAPHY - 29.04.2014
Free photo tools
There’s excellent software for editing and managing photos, but such programs are expensive, and you may not need all of the advanced functions. The following photo tools for Windows may be less powerful, but they are free.
SEARCHING - IMAGES - 29.04.2014
Looking for professional photos
If you’re looking for photos or images, you will probably turn to Google Images automatically. However, for professional purposes, and especially to avoid copyright problems, it’s best to use alternative services.
WORK EQUIPMENT - 28.04.2014
Deadly chargers on the market
Trading Standards has reported that some phone chargers are causing electric shocks and fires. How should you deal with this in your workplace?
CONSTRUCTION - 28.04.2014
Changes to construction regulations coming soon
The HSE has published the draft Construction (Design and Management) Regulations (CDM) 2014. Has much changed and, if so, what are the likely implications for those who have to adhere to the Regulations?
WORKPLACE MONITORING - 28.04.2014
£100,000 fine for monitoring failures
Virgin Active was prosecuted in connection with a fatal accident at its Kensington health club. Although the judge concluded that there were no corporate failings which led to the death, it was still heavily fined. Why?
SLIPS, TRIPS AND FALLS - 28.04.2014
Steps don’t have to be perfect
A case heard at the Court of Appeal considered whether baker, Warburtons, was liable for a lorry driver’s fall whilst climbing down steps from his vehicle. What happened and why did the driver lose his case?
YOUNG WORKERS - 28.04.2014
Are you tempted to offer work experience?
Over the last decade concern about health and safety has had a great impact on the supply of opportunities for children to experience the workplace. Has the climate now changed?
COSHH - 28.04.2014
New guidance on local exhaust extraction
The new COSHH Approved Code of Practice includes updated guidance on the inspection of local exhaust ventilation (LEV) equipment. What does it cover and are there any significant changes to official advice?
SAFE USE OF WORK EQUIPMENT - 28.04.2014
Selling on old electrical equipment
If you purchase, use or sell second-hand electrical equipment, what legal requirements should you take into account? Is a portable appliance test (PAT) sufficient, or is there more to it than that?
TIME OFF - 28.04.2014
Attempting IVF: must you give her paid time off?
An employee has just announced that she’ll soon be undertaking her first cycle of IVF treatment and wants to know what her entitlement to paid time off is. You haven’t encountered this scenario before, so what’s the answer?
UNFAIR DISMISSAL - 28.04.2014
Dismissal: starting with the wrong letter
In a tribunal case the employee had been asked to attend a disciplinary hearing but was ultimately dismissed on capability grounds. She claimed this procedural error rendered her dismissal unfair. Why didn’t it really matter?
SICKNESS ABSENCE - 28.04.2014
Due to work a bank holiday but called in sick
There are a couple of bank holidays in May. If you have employees who are expected to work on these days, you may well receive a telephone call saying “I’m sick today”. How should you deal with this?
DISCRIMINATION - 28.04.2014
Discriminatory remarks by third parties
Many employers outsource various functions to third parties. But what if one of their employees makes a discriminatory remark to a member of your own staff? Could you be held liable for their comments?
CONFIDENTIALITY - 28.04.2014
It’s confidential (but their other half works here)
One of your key employees has resigned and is going to work for a competitor. Trouble is, their other half also works for you and you’re worried they may pass over confidential information. What can you do about it?
RECRUITMENT - 28.04.2014
No documents = £20,000 penalty
If you unknowingly employ an illegal worker, i.e. a person who does not have the right to work in the UK, you now face a £20,000 penalty per employee. How can this be avoided?
PERSONNEL MANAGEMENT - 28.04.2014
How to defuse a heated argument
Apparently, the average worker has 4,000 work-related rows during their career. True or not, just one heated argument can be highly disruptive in your workplace. So what’s the best way to tackle this situation?
ENFORCEMENT - 25.04.2014
What are the penalties?
In March 2014 we informed you that the Sentencing Council has identified the penalties that should be handed down for environmental offences. As a small business, what level of fine could be in store if you get it wrong?
GREEN INITIATIVES - 25.04.2014
Is 3D printing a green option?
You’ve heard that utilising 3D printing technology can save you money on raw materials, reduce waste, cut transport and energy use. But is it as good as it’s cracked up to be?
WATER - 25.04.2014
Register of water protection legislation
Many pieces of environmental legislation are focused on water protection. In this, the first of a new series of registers, we have listed what’s out there and how they may apply to your business. What does it include?
CARBON - 25.04.2014
Carbon Reduction Commitment phase two
Both emission factors and allowance rates will change from year to year in the second phase of the Carbon Reduction Commitment Energy Efficiency Scheme (CRC). What will the likely impact be?
GREEN INITIATIVES - 25.04.2014
Should you improve cycle facilities?
Some of your employees are pushing for improvements to your cycle facilities, including parking, storage and stands. If you agree, how can you take full advantage of your largesse?
BUDGET 2014 - 25.04.2014
How green was the Budget?
Budget 2014 has prompted some commentators to claim that the government has given up on the environment. What’s the real story?
FLOODING - 25.04.2014
Funding for flooded properties
The government has made grants of £5,000 available to those who were affected by the recent flooding. What can the money be spent on, and what do you need to do to get your hands on it?
ONLINE LEARNING - 17.04.2014
Online courses for all
Moocs (massive open online learning courses) were launched in the USA in 2012 and have proved popular. Now UK universities are fighting back.
EDUCATION - LANGUAGES - 17.04.2014
Learning a language with the help of a native speaker
Do you want to brush up your (professional) knowledge of languages? The assistance of a native speaker makes this a lot more efficient. Here are some websites that bring you in contact with them.
PERSONAL WEBSITE - SITE PROMOTION - 17.04.2014
Let your visitors spread your information
Web articles often have a button which allows readers to e-mail the text to others, post it on Facebook, etc. in one click. Can you also equip your own website with such a button?
BUSINESS - WEB SERVICES - 17.04.2014
Tools for real-time chat support
You obviously want your website to reach as many customers as possible. By offering adequate communication channels on your site, you can drastically increase online interaction. Which web-based tools can help you?
SOFTWARE - BROWSER - 17.04.2014
Touchscreen browsers
If you have a modern Windows 8 computer or a tablet equipped with a touchscreen, which Internet browsers are best suited for these devices? We take a look.
E-MAIL - E-MAIL USE - 17.04.2014
Inbox Zero in practice
The so-called “Inbox Zero” principle says that you should empty your inbox frequently. That’s all very well, but how do you put this principle into practice? Here are some tips.
WEB SERVICES - PERSONAL START PAGE - 17.04.2014
Start pages for your browser
iGoogle used to be a highly popular start page, but at the end of 2013 Google decided to pull the plug. What alternatives are there and what do they have to offer?
COMPUTER - HARDWARE - 17.04.2014
A minicomputer: something for you?
The use of very cheap minicomputers the size of a smartphone is definitely on the rise. The Raspberry Pi is the best-known minicomputer. What does such equipment have to offer, how do you use it and for what tasks?
SOFTWARE - SMARTPHONE - 17.04.2014
Informative widgets on your Android screen
One of the advantages of Android compared with iOS is the possibility to equip one or more home screens with widgets. What exactly are they and which are the most useful ones?
SOFTWARE - OFFICE - 17.04.2014
Live data in your spreadsheet
Every entrepreneur has to deal with lots of numerical data. Fortunately, you can process all the data in spreadsheets. However, did you know that you can also integrate real-time data into your spreadsheets?
WEB SERVICES - ONLINE OFFICE - 17.04.2014
Using Microsoft Office online
Office Online, the cloud version of Microsoft Office, has been completely revamped. What do the online Office apps have to offer? Do they already work efficiently?
HOT WORK PERMIT - 14.04.2014
Permitting hot work
You’ve heard that some types of work which carry a risk of fire should be controlled with a permit to work. But you’re not sure what activities this applies to, how to go about it and whether it’s really necessary. What are the answers?
HSE - 14.04.2014
Conflicting opinions from the HSE
The Chair of the HSE has recently congratulated risk takers, while inspectors have taken the polar opposite position. Where does this leave you?
H&S MANAGEMENT - 14.04.2014
Should you change your advice when asked?
Those giving health or safety advice are often put under pressure by a senior figure to make their recommendations more palatable. If you find yourself in this position, should you give in, and if you do, what are the potential consequences?
ENFORCEMENT - 14.04.2014
Construction health on inspectors’ agenda
The HSE will be putting more emphasis on the health of construction workers in the coming year, including a major inspection initiative. What’s planned and what’s brought it about?
HSE - 14.04.2014
Contacting the HSE by telephone
Although not publicised, the HSE has made two phone numbers available in case you need to contact its staff. When might you need to use them and what should you be aware of before doing so?
FIRE SAFETY - 14.04.2014
External fire escape collapsed
In an unusual case, a company was prosecuted for the failure of a metal escape staircase. Why did the accident happen and what should have been done to prevent it?
STORAGE - 14.04.2014
Do you store bars, pipes or tubes?
As a recent case shows, it’s essential to ensure that long lengths of heavy materials are stacked safely. What happened and what would have prevented the accident which led to the prosecution?
INSURANCE - 14.04.2014
Double insurance or double trouble?
Directors usually have a variety of insurance policies for their personal and business needs. But what happens if two of them both provide cover for the same type of event. Could this “double insurance” cause you any problems?
PERSONNEL - 14.04.2014
Flexible working: why there’s no need to worry
From 30 June 2014 all employees will have the statutory right to request flexible working. Although many smaller companies are worried about the impact this is going to have on them, there’s really no need to worry; why not?
COMMERCIAL PROPERTY - 14.04.2014
Changes to the recovery of commercial rent arrears
Until recently, if you owned a commercial property and the tenant was in rent arrears you could enter the premises without warning and seize their goods as payment. On 6 April 2014, the situation changed. What do you need to know?
VAT - 14.04.2014
VAT - what are new companies allowed to reclaim?
You started your company a couple of years ago and registered for VAT soon after. A colleague tells you that there’s still time to go back and reclaim VAT on expenses paid before the company was registered or even formed. Is he right?
DIRECTORS’ LIABILITY - 14.04.2014
Customer overpayments - can you keep them?
Your bookkeeper has been tidying up your records and found overpayments on several customer accounts; some go back years. Can you keep the money or are you obliged to return it?
profit extraction - 14.04.2014
Dividends - take them or leave them?
Your accounts for last year show a profit and you’re meeting with your fellow directors to decide whether it should be paid out as dividends. As tax will play a major part in your decision what are the most efficient options?
FINANCE - 14.04.2014
Banks forced to disclose details?
The government wants to pass a law that will require banks to give the details of the small companies they’ve rejected for loans to alternative finance providers. Sounds helpful, but what’s the problem here?
PENSIONS - 11.04.2014
What’s the new deal on pension payouts?
In April 2015 new rules will allow anyone 55 and over to draw the whole of their pension fund in one lump sum. Until then stop-gap measures apply. Can you take advantage, and what’s the tax position?
COMPANY TAX - 11.04.2014
IR35 - what’s the next step?
The House of Lords has just finished its report on IR35 and recommended its reform. What changes are proposed and when are they likely to take effect?
ACCOUNTS - 11.04.2014
HMRC’s new advice on business records
HMRC recently updated its advice regarding electronic invoicing. The trouble is it’s long-winded and tricky to follow. Is there an easier way to meet HMRC’s current requirements for electronic record keeping?
CAPITAL ALLOWANCES - 11.04.2014
Tax deductions for equipment that cost nothing
A business acquaintance has offered you some second-hand machinery for free. All you have to do is transport it to your premises and install it. Although the equipment will cost your company nothing, are any tax deductions claimable?
VAT - 11.04.2014
A VAT trick for property entrepreneurs
Doing up a property as a buy to let can be expensive. But in some situations you can lower the cost by using tax breaks that reduce the VAT. What are these and how can you take advantage?
SELLING A COMPANY - 11.04.2014
Reducing CGT when you sell your company
Sharing ownership of your company with your spouse is usually tax efficient. But if you sell the business this arrangement can work against you and increase the rate of capital gains tax you’ll pay. What’s the problem and how can you resolve it?
EMPLOYMENT TRIBUNALS - 09.04.2014
Tribunal claims fall by 79%
The latest official statistics indicate that tribunal claims have fallen by 79% over the past twelve months. Is this a one-off or a trend that’s here to stay?
DISCRIMINATION - 09.04.2014
Age discrimination: employer set its own trap
Purple Parking has been ordered to pay 21 ex-employees £78,000 each for acts of age-related discrimination. It transpires that it made one particularly daft error. So where did it go wrong?
MATERNITY - 09.04.2014
Postnatal depression after maternity leave
In a recent case the employee went off sick immediately after her maternity leave ended due to postnatal depression. When she was eventually sacked, she claimed this amounted to discrimination. Why did her argument fail?
