2015 -
February
SAFE USE OF MACHINERY - 27.02.2015
Beware of misusing X-ray equipment
As you would expect there are very tight rules surrounding the use of radiation in the workplace and the authorities take a dim view of anyone who ignores them. What happened when a vet X-rayed her own foot?
CORPORATE MANSLAUGHTER - 27.02.2015
Corporate manslaughter in focus
In February 2015 two businesses were convicted under corporate manslaughter legislation. Is this a sign of things to come?
LIFTING OPERATIONS - 27.02.2015
Guidance on lifting equipment regulations
In December 2014 the HSE published an updated guide on lifting equipment. So which pieces of equipment now fall within the regulations and what must you do to comply?
FIRE SAFETY - 27.02.2015
Do fire blankets have a “use by” date?
A subscriber has asked whether his fire extinguisher maintenance company is right to insist that a seven-year-old fire blanket must be replaced. Is there any basis for the advice, and what could possibly go wrong with the blanket?
WORKPLACE TRANSPORT - 27.02.2015
Why a pensioner was run down on a crossing
A pedestrian was knocked down and killed at a Scottish hospital even though she was using a designated safe route. What did the hospital do wrong and what measures can you put in place to avoid a similar tragedy?
FIRST AID - 27.02.2015
Identify appropriate first aider cover
You’re in the process of reviewing your first aid arrangements. As the number of staff you have on site fluctuates, you’re not sure how to apply the suggested ratio of first aiders to employees. How should you approach this?
H&S MANAGEMENT - 27.02.2015
Excuses, excuses - myth busting research
Research has looked into why businesses are banning the use of kettles, cancelling events on safety grounds and more. Why are they doing this and how can you avoid falling into this trap?
WATER - 27.02.2015
Save water or pay the price
The Green Alliance has indicated that if significant steps are not taken to reduce water use, bills are likely to rocket and shortages are likely. How seriously should you take this report?
ENERGY TARIFFS - 27.02.2015
Fixed versus flexible tariffs
It’s been suggested that you choose a flexible energy tariff as opposed to a fixed one - apparently there are financial and green benefits in doing so. How do these work and should you look into them?
RISK ASSESSMENT - 27.02.2015
Assess environmental risks
To ensure appropriate precautions are put in place to prevent pollution and other environmental damage, you should complete a risk assessment. Record your findings in our new document.
TRANSPORT - 27.02.2015
Are fuel cards the green answer?
According to the Energy Saving Trust (EST) issuing your staff with fuel cards is a “convenient and secure” way of managing fuel use across your fleet of vehicles. Are they worth considering?
MICRO-GENERATION - 27.02.2015
Biomass boiler efficiency
A government study has identified that there are a number of issues with biomass boilers. For example, some are 10% to 20% less efficient than they should be. What’s to know?
WASTE - 27.02.2015
Director disqualified for waste exports
A company director has pleaded guilty to attempting to ship eleven containers of waste electrical goods to Ghana. Why was it a crime and how should you go about exporting similar materials?
AUTO-ENROLMENT - 24.02.2015
TPR to write to small employers
The Pensions Regulator (TPR) is writing to 1.5 million small businesses before the summer of 2015 to advise them of their staging date. It’s likely that clients who receive this will turn to you for advice. What can you do to prepare yourself?
HMRC - 24.02.2015
Speeding up statutory clearances
HMRC is receiving an increasing number of clearance applications so it’s taking longer to process these. Is there anything you can do to speed up the response?
INHERITANCE TAX - 24.02.2015
Advising the non-dom client
You have a UK resident, but non-dom, client with significant cash and other assets above the IHT nil rate band who wants advice on IHT mitigation and using the cash to pay her grandchildren’s school fees. What do you need to consider?
PROPERTY - 24.02.2015
Trading profit or capital gain qualifying for PRR?
A 2014 case offers some valuable insight into the distinction between a property that is bought with the intention of becoming a home and one where its to make a profit. What can you learn from this?
INVESTIGATIONS - 24.02.2015
HMRC benchmarking project widens
The HMRC benchmarking team is targeting more trade sectors and extending it to VAT returns. The problem is that HMRC may be contacting your clients directly about this so how can you make sure you stay in the loop?
PARENTAL LEAVE - 24.02.2015
Parental leave: one day at a time
An employee who is eligible for ordinary parental leave has asked if she can take her statutory entitlement at the rate of one day per week rather than in whole week blocks. Must you agree to her request?
SICKNESS ABSENCE - 24.02.2015
Cancer diagnosis: can you insist on sick leave?
An employee has been diagnosed with cancer and is insisting that he’ll be able to work as normal throughout his treatment. Under the circumstances, you very much doubt this but can you insist he goes off sick?
HOLIDAYS - 24.02.2015
Untaken holiday: a right to carry over?
Let’s suppose that an employee has not taken their full annual leave entitlement due to circumstances beyond their control. Are they automatically allowed to carry the balance of it over into your next holiday year?
UNFAIR DISMISSAL - 24.02.2015
An important lesson in unfair dismissal
The tribunal has ruled that a former Oxford University employee - who was sacked over twelve allegations of gross misconduct - was unfairly dismissed. Where did this particular employer go wrong?
RECRUITMENT - 24.02.2015
Recruitment: how to avoid a £20,000 penalty
The civil penalty for employing an illegal worker is £20,000 per person. Therefore, you must check that someone has the legal right to work in the UK before employment commences. But how can you be sure this is the case?
TRADE UNIONS - 24.02.2015
What’s a “collective agreement”?
You’ve been hearing about other employers who are bound by collective agreements which operate in their workplaces. What exactly are these and could they affect you?
DRESS AND APPEARANCE - 24.02.2015
More than a bad hair day
A woman has claimed that her former employer told her to change her hair colour or face dismissal. Just how much say do you have in an employee’s choice of hairstyle?
PROFIT EXTRACTION - 16.02.2015
Maximising the tax efficiency of your home office
If you use part of your home for work, HMRC accepts that your company can compensate you tax and NI free. Using its approved allowance might seem the obvious way to do it, but is there an alternative that’s more tax efficient?
ENQUIRIES - 16.02.2015
Hobby trading losses - are they tax deductible?
A friend collects rare toys, but recently she was forced to sell part of her collection for less than she paid for it. However, she tells you that she can use the loss to reduce the tax payable on her other income. Is she right?
PAYE - 16.02.2015
RTI penalties start
March 2015 signals the start of two important developments in HMRC’s RTI penalty procedure. As an employer what do you need to know?
TERMINATION PAYMENTS - 16.02.2015
Termination payment trouble
HMRC has always taken a tough line on the tax treatment of redundancy payments to director shareholders, especially when a company ceases to trade. What’s the problem and how can it be resolved?
INHERITANCE TAX - 16.02.2015
IHT planning for foreigners in the UK
If you’ve moved to the UK for the long term but still have investments or property abroad, your estate might be building up an unexpected inheritance tax bill. What steps can you take to legitimately avoid it?
CARS - 16.02.2015
HMRC still sitting on NI refunds for car allowances
Two years ago the Court of Appeal ruled that NI wasn’t payable on fixed sums paid to workers for using their cars for business. Despite this, employers are still waiting for refunds from HMRC. How can you avoid similar trouble?
CONSUMERS - CONSUMER INFORMATION - 13.02.2015
A bad iOS or Android app? Get a refund!
Most apps for your smartphone or tablet are very cheap. But what if you’ve bought an app you don’t want after all, or which doesn’t perform as it should on your device? How do you get a refund from Apple or Google?
ENTERTAINMENT - MUSIC - 13.02.2015
Music, maestro, please!
Are you planning a party for your staff, customers, friends or family in the near future? A laptop or a tablet can provide the music. Which music sites are a must?
SOFTWARE - FILE MANAGEMENT - 13.02.2015
Smarter copying in Windows
You will probably be using the copy function in Windows countless times a day. However, for copying or moving multiple files in one go, this function is a bit of a let-down. Which tools can help you in this situation?
SOFTWARE - MUSIC - 13.02.2015
Is there an alternative to iTunes?
Do you use the iTunes software to make backups of your iPad, iPod or iPhone and to manage your music collection? There’s other software which can be useful to your iDevice. What is this and what do you use it for?
WEB SERVICES - ONLINE STORAGE - 13.02.2015
Your cloud files stored in Europe?
If you’re saving data in the cloud, chances are that the servers are located in the US. What with the US Patriot Act and the NSA scandal, this may no longer be such an attractive prospect. Why not, and what are the alternatives?
SOFTWARE - CHAT - 13.02.2015
Chatting without Skype or WhatsApp
Do you often send messages or photos via services such as Skype or WhatsApp? A number of alternatives have cropped up recently. What do they have to offer?
PERSONAL WEBSITE - SITE ANALYSIS - 13.02.2015
Is your website really online?
Your customers expect your website to be online at all times. If this isn’t the case, they are likely to turn to your competitors’ sites. How can you be informed as soon as your site is not accessible?
NEWS SITES - 13.02.2015
All change for online news
Both the BBC and the Guardian have revamped their online presence in recent months. We look at the reaction and review others on the news front.
E-MAIL - E-MAIL SOFTWARE - 13.02.2015
E-mail applications for your Android device
If you’re not entirely happy with the default e-mail on your Android device or you would simply like to try out a new app for managing your e-mail, you may find the following alternatives useful.
SEARCHING - INTERNET - 13.02.2015
How to improve your googling
In Google you can limit the (sometimes excessive) number of search results by adding certain symbols or words to your queries. You will probably be familiar with some of them already, but you may learn some extra tricks.
SECURITY - PRIVACY - 13.02.2015
“Private browsing”: useful, but not entirely private
If you’re set on your privacy, you will probably have used the “private browsing” option of your browser already. When should you use it and how well does it really protect your privacy?
PERSONNEL - 13.02.2015
When does a redundancy situation arise?
In Exol Lubricants v Birch and another 2014, the Employment Appeal Tribunal held that the employer unfairly dismissed two of its HGV drivers when it made them both redundant. Where did it go wrong?
SOCIAL MEDIA - 13.02.2015
Fixing a damaged online reputation
Your business has received some unwarranted negative reviews online. An organisation has since contacted you claiming they can “fix your reputation” - for a nice fee, of course. Should you take up their offer?
INVOICES - 13.02.2015
Must directors’ names be put on invoices?
There is a whole host of information which must be included on any invoice that you raise. But what about the directors’ names - must they be added to the company’s invoices too?
PROFIT EXTRACTION - 13.02.2015
How to use an SPV to save tax
You’ve been offered the chance to invest in a property development project. The trouble is most of your cash is tied up in your company. Should it make the investment and take the profits or is there a more tax-efficient alternative?
COMPANIES HOUSE - 13.02.2015
CH makes £8.8 million spelling error
When Companies House (CH) wrongly added an “s” to a company’s name, it was flagged as being in liquidation and subsequently folded. But why exactly has CH been ordered to pay compensation?
FINANCE - 13.02.2015
Balancing income with your business partners
When you started the business you and your colleagues agreed to share the profits equally, but now one needs more income. You’ve agreed to it provided the others are compensated later. What’s the best way to do this?
OCCUPATIONAL HEALTH - 12.02.2015
What’s the risk from diesel exhaust?
The Institution of Occupational Safety and Health (IOSH) has launched a toolkit to help employers address diesel exhaust emission (DEE) risks. Why do you need to prevent such exposure and is this toolkit something you should use?
CONTRACTORS - 12.02.2015
Renewal time
Renewing your Safety Schemes in Procurement (SSIP) accreditations is a time-consuming process. Are there any ways of making it run more smoothly? What should you be doing?
ENVIRONMENTAL HEALTH - 12.02.2015
Seasonal food poisoning
A pub operator has been fined £1.5 million and two people have been jailed for food safety offences. What led to this prosecution?
WORKPLACE - 12.02.2015
Keep your house in order
Chessington World of Adventures was prosecuted for maintenance failings which led to a child’s head injuries. The problem was not caused by a ride; something more basic was the issue. What happened?
CONFINED SPACES - 12.02.2015
Definition of a confined space
When the HSE’s relevant guidance was updated in December 2014, changes were made to improve understanding of the term “confined space”. What do you need to know?
COSHH/DSEAR ASSESSMENT RECORD - 12.02.2015
Make the switch to new chemical symbols
When you produce risk assessments for hazardous substances, symbols are used to indicate the hazards “at a glance”. With a change in the law on the horizon, what amendments have been made to our record sheet?
COMPETENT ADVICE - 12.02.2015
Bad advice ends in jail
In December 2014 a safety consultant was jailed in connection with the death of a construction worker. What did he do to warrant such a harsh sentence and are there lessons to be learned?
MOBILE PHONES - 12.02.2015
Can you monitor mobile phones?
Many employees use mobile phones for work-related purposes - either a personal device or one that is owned by their employer. What are your legal rights when it comes to monitoring these devices?
MISCONDUCT - 12.02.2015
Driving off with your reputation
A complaint has been received from a member of the public - apparently, whilst she was out jogging, a man driving one of your vehicles sounded the horn at her which she found highly offensive. Should you treat this as misconduct?
NATIONAL MINIMUM WAGE - 12.02.2015
NMW: named and shamed
The greatest number of employers to date have been named and shamed for flouting NMW rules. If you make a genuine error - as opposed to an intentional breach - could this happen to you?
PERSONNEL MANAGEMENT - 12.02.2015
A clear but brief employment overview
Every employer must keep detailed personnel records. However, if you need certain information about an employee quickly, you won’t want to go digging through masses of paperwork to find something. So what’s the solution?
DISABILITY DISCRIMINATION - 12.02.2015
Is depression a disability?
An employee has told you that she’s been diagnosed with depression and been prescribed medication by her GP. Does her medical condition automatically amount to a disability or not?
WORK AND PARENTS - 12.02.2015
Shared parental leave and SPLIT days
One change that accompanies shared parental leave is the introduction of shared parental leave in touch (SPLIT) days. What are these exactly and must you offer them to all employees who take this type of leave?
TRIBUNALS - 12.02.2015
Will employees start using the courts more?
Following a High Court ruling that went in the employee’s favour, it’s been suggested that many more will start to favour the civil courts over the tribunal system. Is this really likely to happen?
CAPITAL GAINS TAX - 05.02.2015
Electing a property as your main residence
One of our subscribers renovated a property with a view to occupying it as his family home. Circumstances changed and he has to sell it. As the family hasn’t moved into the house, is there any chance of private residence relief?
PROFIT EXTRACTION - 05.02.2015
Can you change your mind about dividends?
A tribunal had to decide if HMRC was right to sue two directors for the tax and NI their company owed. Its ruling highlighted why it’s important to get things right first time when drawing income from your company. What’s the whole story?
PENSIONS - 05.02.2015
Will the new lower annual allowance apply to you?
After 5 April 2015 anyone aged 55 plus will have freedom to access their pension savings. However, new anti-avoidance rules can restrict tax relief if they make further pension contributions later. What effect will the new rules have?
CARS - 05.02.2015
Is more than one company car tax efficient?
You want to help your daughter buy her first car. Your options are buy it yourself or get your company to pay. The trouble is that the latter option comes with extra tax and NI charges. But is it possible to eliminate these?
VAT - 05.02.2015
Think twice before opting to tax
As a landlord of a commercial property “opting to tax” will entitle you to reclaim VAT on its running costs. But if you’re renting out just part of a building, opting can land you with a costly problem for the future. What is it?
CAPITAL ALLOWANCES - 05.02.2015
Financial year end planning for AIA deductions
If your business’s next financial year starts soon, you need to know about the special rules for tax relief on the purchase of equipment. If you buy at the wrong time it will take well over a decade to deduct the cost. So when is the right time to buy?
PAYE - 05.02.2015
HMRC’s u-turn on tax codes
HMRC has changed its mind about delaying the issue of tax codes to employees. What does this mean for you and your staff?
FUEL - 05.02.2015
Petrol perks?
Pump prices are down but the tax charge where your business pays for fuel that you use for private journeys in a company car has steadily increased. Are there some savings you can make?
FOREIGN EXCHANGE - 05.02.2015
Trading overseas? Save on exchange rates
If you trade abroad, as a buyer or seller you’ll know that currency transactions through your bank come with stiff fees and charges. Is there a way that you can reduce these costs?
BUDGETING - 05.02.2015
Supporting key account plans
Your sales team has asked you to assist them by analysing the company’s customer base. They will use your analysis to underpin their key account planning for the next year. Where do you start?
MANAGEMENT REPORTS - 05.02.2015
Which chart should you use?
You’re thinking of adding some charts to your management accounts pack to make it easier for users to understand the data. But with so many different charts available, which ones should you use to make them as helpful as possible?
CASH FLOW - 05.02.2015
Cash flow forecasting variances
Your cash flow forecasts are an important tool in the company’s decision-making armoury so you’re keen to make them as accurate as possible. Is there anything you can do to improve them?
IT - 05.02.2015
Time to take a tablet?
The tablet market is expanding constantly: almost all hardware manufacturers have tablets in their range, and new models are added all the time. How can you choose one that does what you want but doesn’t leave you out of pocket?
RAISING FINANCE - 05.02.2015
Is it worth appealing a lending decision?
If your company has been turned down for a loan by your bank, there’s an independent process which allows you to challenge the decision. However, only 3.5% of SMEs refused loans bother to appeal - are the rest missing out?
OFFICE COSTS - 05.02.2015
How to cut your heating costs
The cost of keeping your staff warm is always on the increase. So you’re thinking about how to save heating in the office without damaging morale. What gadgets are worth the money?
