2015 -
September
COMPLIANCE - 28.09.2015
How to apply for statutory clearances effectively
Sometime in the lifetime of most businesses, it’s likely that a pre-transaction clearance will be required from HMRC. Given the pressure your client can be under to conclude matters, how can you obtain the clearance quickly and effectively?
estates in administration - 28.09.2015
Can accountants offer a probate service?
You’ve heard that accountants have started offering a probate service as it is straightforward and rewarding. You are interested in looking to do this yourself. Before you consider becoming qualified, what are the basics you need to understand?
CORPORATION TAX - 28.09.2015
No more relief for goodwill and intangibles
The Finance Act 2015 and proposals in the Finance Bill restrict the tax relief which your company clients may claim in respect of goodwill and certain other customer-related intangible fixed assets. What are the new rules and what action do you need to take?
INCOME TAX - 28.09.2015
Will the Scottish rate of income tax affect your clients?
The new Scottish rate of income tax doesn’t just affect Scotland. Anyone with a main residence in Scotland, or who has no main residence but spends time in Scotland, could be caught. Given an increasingly mobile workforce, which of your clients might be affected?
HMRC POWERS - 28.09.2015
HMRC to legally raid bank accounts
The Summer Budget confirmed that HMRC is to be allowed to dip into your clients’ bank accounts to recover tax debts. However, there were some changes from the initial proposals. What do you need to know?
AIR POLLUTION - 23.09.2015
Controlling construction equipment emissions
Construction firms operating in central London are now required to use equipment that emits fewer pollutants. What do the rules stipulate and how can you be sure to stay within the new legislation?
MANAGEMENT SYSTEMS - 23.09.2015
ISO 14001:2015
In September 2015 the updated ISO 14001:2015 was published. Is this new edition much different and, if so, what impact are the changes likely to have on those who benchmark their arrangements against it?
ENFORCEMENT - 23.09.2015
Water company loses appeal against heavy fine
A £250,000 fine imposed on Thames Water has been upheld by the Court of Appeal which concluded that it was actually lenient. How were sentencing guidelines stretched and what are the implications?
ENERGY SAVING - 23.09.2015
Time to make energy savings
The deadline for compliance with the Energy Saving Opportunity Scheme (ESOS) is looming. Who does this apply to and if it includes you what must you do?
RECYCLING - 23.09.2015
Not at the office thank you
According to a survey by facilities and waste management specialists Direct 365, almost all of your staff recycle at home, but only half bother while they’re at work. What can you do about this?
GREEN INITIATIVES - 23.09.2015
Gone cold on green subsidies
In 2010 the coalition government made claims about being the “greenest ever”. However, the Conservative government has different ideas. So how might you be affected?
PACKAGING - 23.09.2015
Charges for carrier bags in England
From 5 October 2015 many retail businesses in England will be forced to charge their customers 5p for each carrier bag. But the new requirements are far from straightforward - especially for small businesses. What’s to know?
INVESTIGATIONS - 22.09.2015
Reducing the risk of an enquiry
One of our subscribers recently discovered to his cost that a careless word in conversation with the Taxman can lead to a full enquiry. How should you handle a phone call from an inspector?
HMRC - 22.09.2015
HMRC bungles P11D notices
A glitch in HMRC’s software has led to problems with 2014/15 P11Ds. This could leave employers vulnerable to penalties. What’s the full story?
PROFIT EXTRACTION - 22.09.2015
Deferring a bonus tax efficiently
Your company’s draft accounts show a good result and the board wants to reward senior staff with bonuses. The trouble is there’s not enough money in the bank to pay them. Is there a cash and tax-efficient solution?
CORPORATION TAX - 22.09.2015
The new rules on goodwill
Changes announced in the 2015 Summer Budget have severely limited the tax deductions a company can claim when it buys goodwill from another business. So in what situations can you still make a claim?
PAYE - 22.09.2015
Payroll software - what’s the worst that can happen?
If a mistake by your payroll manager or your software causes an employee to pay insufficient tax, HMRC can demand the balance from you. In what circumstance might this happen and what steps can you take to avoid the problem?
H&S MANAGEMENT - 21.09.2015
No legal duties for the self-employed
From 1 October 2015 up to 1.7 million people will be exempt from health and safety legislation. Who will this apply to and what impact is it likely to have?
ENFORCEMENT - 21.09.2015
What are section 20 interviews?
Following an accident in your workplace an inspector says he wants to conduct an interview with you “using my powers under s.20 of the Health and Safety at Work etc. Act 1974”. What does this mean?
WORK AT HEIGHT - 21.09.2015
New guidance for suspended access equipment
Do you have access cradles fitted to your building? If so, you need to be aware of new guidance. Where can you obtain it and what does it advise about the management and use of this equipment?
MANUAL HANDLING - 21.09.2015
Worker paralysed in manual handling accident
Restaurant chain PizzaExpress has been ordered to pay fines and costs of over £1/4 million after an unusual manual handling accident. What happened and how would better management training have prevented it?
CONSTRUCTION - 21.09.2015
Are you a construction client?
When you have building work carried out you must ensure that you fulfil certain health and safety obligations. The days of leaving it all to the contractor are long gone. Our new checklist will help you through the latest regulations.
FIRE SAFETY - 21.09.2015
Must you replace your dry powder extinguishers?
Your contractor has advised that all your dry powder extinguishers must be replaced with another type. Is there any justification for doing this and if so, what are your options?
PPE - 21.09.2015
What not to wear
Some of your colleagues insist that their staff wear high-visibility vests, safety glasses and gloves at all times - even when there’s no apparent risk to their safety. Is this a policy that you should adopt?
WEB SERVICES - VIDEO - 21.09.2015
Make better use of YouTube
YouTube will be celebrating its tenth anniversary this year. Using some extra tools, add-ons and apps, you can watch YouTube videos even more efficiently. Which ones should you install?
PERSONAL WEBSITE - MISCELLANEOUS - 21.09.2015
Online and offline: hand in hand
Your webshop should be part of a comprehensive business plan. Applying the “omnichannel strategy”, how can you best balance your online sales efforts and your physical shop.
EDUCATION - TRAINING - 21.09.2015
Education for all
A study has shown that employees of SMEs feel they need more training. There are numerous options - we’ve examined what’s available now and in the future.
SECURITY - PRIVACY - 21.09.2015
What does Google do with your data?
On the revamped Google service My Account, you’re given an overview of everything Google knows about you. What information is this and how can you control it?
INTERNET CONNECTION - WI-FI - 21.09.2015
A second router in your network?
The typical home network consists of a modem with wireless router, a switch, a couple of computers or wireless devices and, sometimes, a network printer and a NAS. Can a second wireless router be of any use in this configuration?
E-MAIL - WEBMAIL - 21.09.2015
Back up your webmail
Your webmail is stored in the cloud, but perhaps you might want to create your own backup with another online service or locally on your own computer. How do you do this?
SECURITY - PASSWORDS - 21.09.2015
Protect your data in Dropbox
Professionals and companies are increasingly storing their files and other data in the cloud, for instance via Dropbox. If you don’t fully trust the security of this cloud service, how can you give your data extra protection?
WEB SERVICES - MISCELLANEOUS - 21.09.2015
Create your personal information booklet
The web is a huge information repository. It’s easy to compile interesting information plucked from the Internet into a handy booklet for personal use or to provide to your customers or colleagues.
PERSONAL WEBSITE - SITE DESIGN - 21.09.2015
Draw your website
Are you planning to set up a new website? Then it’s a good idea to make a so-called wireframe first in order to give your site a well-arranged structure. How can you do this?
SOFTWARE - OFFICE - 21.09.2015
Word, Excel and PowerPoint: free in Windows 10
If you’ve switched to Windows 10 you will find - hidden deep in the Store - free versions of Microsoft Word, Excel and PowerPoint. They are “mobile” or “universal” apps. What do they have to offer?
TELEPHONY - SMARTPHONE - 21.09.2015
Use your smartphone as a memory aid
As you probably carry your smartphone with you all the time, why not also use it as a memory aid (notes, reminders, alerts, to-do lists)? We’ve taken a look at the different methods.
PROFIT EXTRACTION - 18.09.2015
More detail on new dividend tax
HMRC has released more information about the new dividend tax. It reveals another sting in the tail for shareholders. What’s the full story?
DIRECTORS’ DUTIES - 18.09.2015
Directors disqualified for ten years. Why?
Two individuals have each been disqualified from acting as company directors for ten years. What did they do and how can you check whether someone has been disqualified from acting as a director?
INSURANCE - 18.09.2015
Can your business insure you against lost earnings?
You’ve only been in business on your own for a short while but you’re starting to worry about what would happen to your finances if you fell ill for a long period. You’ve heard about income insurance, but which type of policy is best for you?
ESTATE PLANNING - 18.09.2015
Wills: can your wishes be challenged?
You want to exclude an adult child from your will (or leave them less than the others) as they’ve already had major financial assistance from you. Could they successfully challenge this decision after your death?
BENEFITS IN KIND - 18.09.2015
Are you entitled to a tax-exempt phablet?
For some years businesses have been allowed to provide directors and employees with a mobile phone as a tax free perk. However, the tax rules and technology have changed over the years so what’s now covered and what’s not?
FLEXIBLE WORKING - 15.09.2015
Employees with care responsibilities for adults
The percentage of employees with care responsibilities for adult family members is increasing and will continue to rise with an ageing population and workforce. Must you grant them any time off for this purpose?
GRIEVANCES - 15.09.2015
Grievances: who should hear an appeal?
When an employee’s grievance is rejected or only partially upheld, you must offer them a right of appeal - if you don’t your procedure will be unfair. Assuming the employee does appeal, who should hear it?
RIGHT TO WORK - 15.09.2015
A new power to shut employers down
You might have read that as part of its crackdown on illegal immigration the government intends to temporarily shut down any business that’s suspected of employing workers illegally. Should you be worried about this?
PAY - 15.09.2015
Salary payments and bank glitches
At the end of August 2015 thousands of employees’ salary payments were held up in a banking glitch. In this situation who is responsible for any financial losses incurred? You, the employee or their bank?
REDUNDANCY - 15.09.2015
Redundancy during long-term sick leave
An employee who is absent on long-term sick leave has been provisionally selected for redundancy. Can you make this particular employee redundant or is he untouchable?
DISMISSAL - 15.09.2015
Don’t bother coming back on Monday!
The tribunal has ruled that a manager who yelled “don’t bother coming back on Monday” unfairly dismissed the employee it was directed at. What can you do to protect your position if one of your own managers acts in a similar way?
MATERNITY - 15.09.2015
Maternity leave and contractual benefits
A female employee will soon be going on maternity leave. During that period what happens to her contractual benefits? Must you continue to honour them or can they be stopped while she is away?
BUSINESS - WEB SERVICES - 09.09.2015
Meeting more efficiently with CupSpace
Many meetings are inefficient because participants are badly prepared or haven’t been informed of previous decisions. The new CupSpace aims to fix this. Is it something for you?
WEB SERVICES - ONLINE OFFICE - 09.09.2015
Google Forms: doing more with web forms
The free forms offered by Google Forms are becoming increasingly popular with users to organise online surveys and registrations. How do you make the most of these e-forms?
SOFTWARE - BROWSER - 09.09.2015
Is Edge, the new Windows 10 browser, faster than IE?
It’s no secret - not even for Microsoft - that Internet Explorer is steadily losing popularity. Edge, the new integrated browser in Windows 10, has been rewritten from scratch. What does it offer?
TIME MANAGEMENT - 09.09.2015
Outsource tasks and save time!
SMEs and individuals can save time by getting help with both large and small tasks: from relocating an office to walking the dog - anything legal considered.
SOFTWARE - WINDOWS - 09.09.2015
Getting started with Windows 10
At the end of July 2015, Windows 10 was released, the successor to Windows 8 and 8.1. What does the new operating system by Microsoft have to offer and how do you upgrade? Is the upgrade free for everyone?
SOFTWARE - OFFICE - 09.09.2015
Better presentations with PowerPoint templates
A successful PowerPoint presentation combines interesting content with a captivating look. As far as this look is concerned, you can use ready-made templates. How do you use them and where can you find them?
CONSUMERS - AUCTIONS - 09.09.2015
Selling on eBay
The popular auction site eBay is not only popular among private individuals but also for professional traders. You can use this channel profitably to sell your products. We compare the private versus business accounts.
WEB SERVICES - MISCELLANEOUS - 09.09.2015
How to mark text on webpages
Would you like to forward an interesting webpage to a colleague or friend? The new Pith.li enables you to mark all relevant passages using a digital fluorescent marker. How useful is this?
WEB SERVICES - AUDIO - 09.09.2015
Recording audio via your browser
Would you like to make your own audio recording for, say, an advertising video, or presentation for your website? Using the right webtool you can simply do so in your web browser.
SEARCHING - IMAGES - 09.09.2015
Using copyright-free images
Suppose you need some photos to enhance your blog, newsletter or website. You might be tempted to pluck a few photos from the Internet and use them. Are you sure this is allowed?
E-MAIL - E-MAIL USE - 09.09.2015
More colourful e-mails
Everyone has their own habits and techniques to manage their e-mail messages: a well-designed folder structure, filters, sorting, etc. Have you ever tried using colours?
BUDGET - 09.09.2015
Summer Budget spells big changes
The Budget included a surprise attack on some landlords and yet more changes to the pension rules. What impact might these have on your tax bill?
INHERITANCE TAX - 09.09.2015
Will the new tax break for homeowners work?
The Summer Budget included a new tax break for homeowners whose estates are worth enough to be liable to inheritance tax. How will the new tax allowance work and is there any planning you should be doing to take advantage?
BENEFITS - 09.09.2015
New benefits in kind exemption gets a second chance
The new tax and NI exemption for low value employee benefits in kind had to be shelved because of the general election, but it’s now back on the agenda. What type of perks will it apply to and when?
CAPITAL ALLOWANCES - 09.09.2015
AIA increases - but there’s a trap
The annual investment allowance (AIA) is to be permanently set at the generous level of £200,000 from 1 January 2016. But businesses with accounting periods straddling that date need to plan purchases of equipment carefully, why?
VAT - 09.09.2015
Reclaiming VAT on fines and penalties
Your firm’s drivers inevitably collect parking fines from time to time. It’s rarely worth disputing them even if they are questionable, but sometimes you can lower the cost a little by reclaiming the VAT charged. When does this apply?
LOANS - 09.09.2015
A tax-efficient loan to buy your business premises
If you’re repaying a personal bank loan that was used to buy your company’s business premises, you’re entitled to tax relief on the interest you pay. But what’s the most tax and NI-efficient method of claiming this?
EXPENSES - 09.09.2015
Retrospective expenses payments and P11Ds
In late 2015 a company reimburses a director’s expenses incurred in 2014/15 and shows the cost in its accounts for that year. Should it now submit a P11D for 2014/15 and will that trigger a penalty as the filing deadline has passed?
NEW LEGISLATION - 07.09.2015
The Modern Slavery Act 2015
From October 2015 the Modern Slavery Act 2015 will require certain businesses to publish an annual anti-slavery and human trafficking statement. Is yours going to be one of them?
CONSUMER LAW - 07.09.2015
How powerful is the new Consumer Ombudsman?
A new Consumer Ombudsman (CO) scheme has been introduced which handles complaints about goods or services in any sector not already covered by an ombudsman. What action can it take against your business?
PROFIT EXTRACTION - 07.09.2015
New tax on company owners
The Summer Budget included major changes to the taxation of dividends from April 2016. They’re mainly aimed at director shareholders of small to medium-sized companies. Will you have to pay more or less tax as a result?
PERSONNEL - 07.09.2015
Drafting job descriptions: what to avoid
You need to draft a job description and person specification for a new role that’s being created. During this process there are some pitfalls that can easily catch out the unwary. What should you avoid doing?
NATIONAL INSURANCE - 07.09.2015
Employers’ NI allowance up by 50%
The Summer Budget included news for employers claiming the NI employment allowance (EA). Some will benefit from a 50% increase while others will lose the allowance entirely. Will your company be a winner or a loser?
INSURANCE - 07.09.2015
How does the new Insurance Act 2015 affect you?
Your insurance company has written saying it will apply the new legislation when your firm’s policies come up for renewal this year. How will this affect your cover and are there any steps you should take as a result?
HEALTH AND SAFETY - 07.09.2015
Convictions, fines, curfews and tags
Business owners who flout health and safety laws, even accidentally, can be convicted of criminal offences. But in addition to prison sentences and hefty fines, what other action can the courts take?
ASBESTOS - 04.09.2015
Must you remove asbestos?
You’ve heard that there are plans to force businesses to remove all asbestos from their premises. Is there any truth in this?
WORKPLACE - 04.09.2015
Do you need a service contract for roller shutters?
You’ve received a report from your roller shutter door installer saying you require a maintenance contract. Is this strictly necessary, and if it is, how should you respond to the recommendations?
ENFORCEMENT - 04.09.2015
Court of Appeal upholds prohibition notice
In June 2015 a court upheld the right of an HSE inspector to issue a prohibition notice when they believed that an area was unsafe. What principles did the case establish?
H&S MANAGEMENT - 04.09.2015
Does your policy paint an accurate picture?
18 months ago you employed a consultancy to help you put a health and safety policy together. However, it doesn’t reflect your business or how you manage safety issues. Must you address this?
CHEMICALS - 04.09.2015
Do you need to change your chemical signs and labels?
In June 2015 there was a change to the standard chemical warning signs displayed on packaging. You have some posters and labels which use the old warning symbols. How urgently must you upgrade them?
DRIVERS - 04.09.2015
Are you up to speed with licence checks?
In June 2015 counterpart driving licences were abolished and the information became available online instead. What are the practicalities of using this system and is there anything you should watch out for?
EXCAVATIONS - 04.09.2015
Heavy penalty for trench collapse boss
In April 2011 a worker was buried in a collapsed excavation on a construction site. What caused the fatal accident and what should his employer have done to prevent it?
SPREADSHEETS - 03.09.2015
Dating problems
You’re using Excel to calculate the future value of an investment. But the calculations don’t make sense for years after 2029. What’s going on and how can you fix it?
