2016 -
January
WASTE - 27.01.2016
What should micro-businesses do with waste?
A subscriber has informed us that their cleaner collects a bag of office waste each week. The cleaner said that because the amount is so small they can dispose of it alongside their domestic waste. Should they be doing this?
POLLUTION - 27.01.2016
Non-compliance doesn’t pay
A case which concluded in January 2016 shows how those responsible for environmental damage could be treated in court. What’s to know?
TRAINING - 27.01.2016
Make your staff more aware
To ensure the success of your green initiatives and to tick the relevant legal boxes, you need to provide your staff with a grounding in environmental principles. You can achieve this with our new briefing.
CLIMATE CHANGE - 27.01.2016
The global climate agreement - are you affected?
At the global climate change summit held in Paris during December 2015, a deal was finally struck to curb carbon emissions at a global level. What was agreed and what impact is it likely to have on your business?
GREEN REPORTING - 27.01.2016
Reporting on green progress
You’ve noticed that some of your competitors are producing lengthy sustainability reports. Is this something that you should consider doing and, if so, how should the information be presented?
GREEN INITIATIVES - 27.01.2016
What’s happening with the Green Investment Bank?
The government’s Green Investment Bank is set to be taken out of public hands. With so much confusion still surrounding the availability of loans and grants to pay for energy efficiency projects, what might this move mean?
MICRO-GENERATION - 27.01.2016
Have solar tariffs been cut hard?
Towards the end of 2015 the government announced that it was planning to slash the tariffs for solar systems under its feed-in tariff (FIT) scheme. So has it been good to its word?
SCOTTISH TAX - 27.01.2016
Initial rate of SRIT announced
The Scottish rate of income tax for 2016/17 has now been confirmed. What will the position be for affected clients, and what will you need to do?
INCOME TAX - 27.01.2016
When is a loss not a loss for tax purposes?
A First-tier Tribunal case highlights the importance of demonstrating that a business is being operated on a commercial basis. How can you protect clients who make repeated losses from a potential assessment?
PAYE - 27.01.2016
Who makes good underpaid PAYE?
The position of liability for insufficient deductions of income tax has historically swung between employee and employer, but a tribunal case suggests employers and advisors could be back in the firing line. What are the key points arising?
CAPITAL GAINS TAX - 27.01.2016
Saving tax on incorporation in a hostile environment
The government has repeatedly attacked small company owners. Following the removal of favourable rates of tax, and company tax relief for transferred goodwill, how can you be proactive when your clients consider incorporating to ensure maximum efficiency?
PENSIONS - 27.01.2016
Auto-enrolment enters final phase
Auto-enrolment is entering the final stage. The Pensions Regulator forecasts some 110,000 businesses will need to become compliant in the first quarter of 2016, as the smallest employers reach their staging date. What can you do to help your clients?
PARTNERSHIP TAX - 27.01.2016
HMRC updates guidance for partnership gains
Following changes suggested by the Office of Tax Simplification to partnership taxation, HMRC revised its Statement of Practice D12 on capital gains for partnerships in November 2015. This is the first re-write for 40 years. What do you need to know?
PROPERTY - 22.01.2016
The new wear and tear rules
The government has released details of the new tax allowance for landlords who furnish their residential properties. It replaces the old wear and tear allowance, but how does it differ and how should you plan for its introduction?
CARS - 22.01.2016
When is a company car not a taxable perk?
Where your company owns a car which you use for business, HMRC will usually treat it as a taxable perk, even if you don’t use it for private journeys. Avoiding the tax charge isn’t straightforward. What steps do you need to take?
SELF-ASSESSMENT - 22.01.2016
HMRC’s new powers to demand tax
New rules are being introduced to allow HMRC to issue enforceable tax assessments. When will these take effect and in what situations will they be used?
PENALTIES - 22.01.2016
Paying tax late - what’s the worst HMRC can do?
Tough penalties now apply not only if you submit your tax return late but also if you don’t pay what you owe on time. If you anticipate missing a payment deadline what steps can you take to avoid or reduce HMRC’s fine?
IHT - 22.01.2016
The transferable IHT nil rate band catch
HMRC keeps a close watch on the deadline for transferring the inheritance tax nil rate band. The trouble is, as one of our subscribers discovered, it doesn’t seem to understand how the deadline applies. What’s the full story?
CORPORATION TAX - 22.01.2016
Borrow from your company, but avoid the tax charge
If you borrow from your company and don’t repay the debt within a set time it will have to pay extra corporation tax. The good news is there’s a legitimate way to avoid it without repaying the loan. How is it done?
COMPANIES HOUSE - 22.01.2016
Protecting your company name against fraud
According to a recent statement from Companies House up to 100 companies every month have their identity stolen and misused. Yet it’s surprisingly easy to protect against. How is it done?
COMPANY LAW - 22.01.2016
Shareholders and your duties
Every director owes a fiduciary duty to their company - this means acting in its best interests at all times. But is the same type of duty owed to the shareholders of a company too?
TAX - 22.01.2016
When does personal borrowing qualify for tax relief?
HMRC has strict rules on when business owners can claim tax relief for interest they pay on personal loans used to fund their businesses. What are they and what steps can you take to avoid falling foul of them?
TAX - 22.01.2016
HMRC’s new rules on travel expenses
From 6 April 2016 some directors and employees won’t be allowed to claim tax relief on certain business-related travel expenses. How might this new rule affect you and your company’s tax position?
TELEPHONY - SMARTPHONE - 22.01.2016
Saving storage space on a smartphone
Does your smartphone only have 16GB of storage space and are you running out of space because of the countless photos, video and apps? Here’s how to make efficient use of the limited storage available on your device.
COMPUTER - PRINTER - 22.01.2016
3D printing: something for you?
3D printers have been around for a while now. Prices are falling, which makes them potentially useful for small businesses and consumers. How much does such a printer cost and what should you pay attention to when buying?
WEB SERVICES - ONLINE STORAGE - 22.01.2016
Working more smartly with Evernote
Evernote is a hugely popular clipping service which allows you to save all kinds of information on any device and consult it there. However, some apps for Evernote will shortly stop being supported. Is that a problem?
WEB SERVICES - ONLINE STORAGE - 22.01.2016
All your cloud accounts happy together
You’re probably using multiple clouds for the online storage of files, photos, etc. This is convenient, but perhaps you no longer see the wood for the trees with the number of online files. A service for managing multiple clouds can help.
SOFTWARE - WINDOWS - 22.01.2016
Keep Windows 10 up to date
To make Windows 10 run safely and make it more stable, you not only need to keep Windows itself up to date, but your programs and drivers too. Here are some free tools that can help you (also in previous Windows versions).
CONSUMER - MISCELLANEOUS - 22.01.2016
Top sites in 2015
It’s time to look back at the awards for last year’s best websites in various categories. We’ve checked out those with a markedly British flavour.
ENTERTAINMENT - BOOKS - 22.01.2016
Books you will like
People who like reading are generally open to suggestions and reviews from others. The online community is the source of a great deal of information. Which websites deserve a place in your bookmarks?
WEB SERVICES - VIDEO - 22.01.2016
The power of livestreaming
On YouTube you can stream your events in real time, and Twitter’s Periscope app lets you do the same thing. But how can you apply livestreams successfully in a business context?
BUSINESS - VIDEO - 22.01.2016
Tips for successful animated videos
A picture is worth a thousand words, but animated pictures are even better to convey your message. How can you make your online video or other animations more effective? Here’s our checklist.
SOFTWARE - WINDOWS - 22.01.2016
Customise the Windows 10 Start menu
The tiled start screen from Windows 8 has again changed into the familiar Start menu screen in Windows 10. You can customise this menu to a larger extent than you might think.
E-MAIL - E-MAIL USE - 22.01.2016
Alternatives for Inbox Zero
Many e-mail applications are built on the so-called Inbox Zero principle. However, is it really necessary to keep your inbox empty all the time, as this principle tells you to do? Are there alternatives?
WORK EQUIPMENT - 22.01.2016
Are lead lamps banned?
You have some old lead lamps which are used for inspections and work in unlit areas, but you’ve heard that their use is no longer allowed. Is there a safety issue, and if so, what are the alternatives?
SCOPE OF WORKS - 22.01.2016
Setting construction works off on the right foot
When you employ contractors to undertake construction work, you have a legal duty to provide them with sufficient information about the job and site. Achieve this using our scope of works document.
ACCIDENT MANAGEMENT - 22.01.2016
Getting injured staff back to work
A member of staff has suffered a serious injury. Although he’s not able to operate at full capacity, he feels fit enough to return to work. How should you manage the return to work process?
HORSEPLAY - 22.01.2016
Hammer was thrown at employee as a joke
A court has refused an appeal by an employee who was denied compensation after he was struck on the head by a flying hammer. What does this case teach us about employers’ liability for horseplay incidents?
COMMUNICATION - 22.01.2016
Ladder fall caused by incompetent assembly
A case heard in December 2015 concerned a fatal accident to a contractor who fell from a poorly installed loft ladder. Why did it happen and what can you do to avoid similar errors?
STAFF CONSULTATION - 22.01.2016
Setting up a safety committee
If you’re thinking of starting up a regular safety committee meeting, there’s updated guidance from the HSE to help get you started. What does it advise in order to ensure that your meetings are effective?
WORKPLACE - 22.01.2016
Dealing with flood waters safely
Prolonged spells of heavy rain have caused widespread flooding. What health and safety issues does this create and how should they be managed?
RESIGNATION - 15.01.2016
Intended to resign but they’re still here!
A little while ago an employee told you that they were going to be resigning in six months. That time has now come and gone but they’re still here. Can you force their hand or is that asking for trouble?
DISCIPLINARY PROCEEDINGS - 15.01.2016
Can you refuse a potentially unruly companion?
All employees have the statutory right to be accompanied to a disciplinary hearing. But what if someone selects a companion who has behaved badly at a previous hearing? Can you refuse their choice?
PERSONNEL MANAGEMENT - 15.01.2016
Introducing a new non-contractual policy
You want to bring in a new policy that will be non-contractual. Legally, you can just go ahead and introduce it but why might it be better to discuss your plans with employees first?
E-MAIL POLICY - 15.01.2016
An e-mail ban to improve productivity?
To increase staff productivity levels, a number of employers have introduced rules which say that work-related e-mails must not be sent at certain non-work times, e.g. late at night and weekends. Is this something you should try?
PAY - 15.01.2016
The new national living wage
It’s been confirmed that the national living wage will come into force on 1 April 2016. To make sure every employer pays it, harsher penalties will be imposed for breaches. What do you need to know?
SEXUAL HARASSMENT - 15.01.2016
Confessions of a Tinder addict
An employee constantly recounts their online dating experiences to colleagues and doesn’t spare any details. To some, their tales may be amusing. But why, for legal reasons, should you ask them to tone it down?
DISCRIMINATION - 15.01.2016
EAT rules on “English only” in the workplace
The Employment Appeal Tribunal has ruled that an employer who told a Russian employee to speak English only in its workplace did not commit race discrimination. Why was this employer’s rule OK?
SOFTWARE - COMPUTER MANAGEMENT - 11.01.2016
Manage your files efficiently
Finding files on your hard disk can be a daunting task. How do you improve your file organisation without using the default Windows file management system? We put three alternative tools to the test for you.
COMPUTER - DISPLAY - 11.01.2016
The ideal screen for your new laptop
When you buy a new laptop, the quality of its screen will probably be one of the decisive factors. However, with all the different resolutions it’s hard to make the right decision. What are your options?
E-MAIL - E-MAIL SOFTWARE - 11.01.2016
Postbox revamped
Remember the desktop e-mail program Postbox? A recent update has made it even better. This makes it an ideal time to revisit it. We look at what it has to offer now.
WEB SERVICES - MISCELLANEOUS - 11.01.2016
Saving webpages for later
Websites are built for the present not for the future. However, you may sometimes want to save the contents of an interesting webpage completely or partially for later use. How is it best to do this?
SOFTWARE - BROWSER - 11.01.2016
Tricks for working more efficiently with Chrome
Google Chrome is a very fast and efficient browser, and most people will probably know how to use it properly. And yet, it’s possible to use it even more efficiently. Here are some tips.
WEB SERVICES - ONLINE OFFICE - 11.01.2016
Digitise your documents
Although people have been claiming for years that we are evolving towards a paperless society, you probably still have lots of quotes, invoices, etc. How do you digitise them?
SECURITY - ENCRYPTION - 11.01.2016
Encrypt an entire disk or partition
The best way to make your data inaccessible to others is good encryption. There are lots of encryption tools, but if you have the right Windows version, there’s also a reliable built-in solution: BitLocker.
BUSINESS - JOBS - 11.01.2016
Top job sites
It’s New Year so we use the NORA awards to highlight the top online recruitment sites - something for employers, employees and job seekers.
PERSONAL WEBSITE - SITE ANALYSIS - 11.01.2016
Why do your website visitors behave as they do?
You’re probably familiar with Google Analytics, the free tool which helps you analyse how visitors behave on your website. Hotjar goes a step further and tries to chart why they behave like this. Is this something for you?
ENTERTAINMENT - TELEVISION - 11.01.2016
The new Apple TV: revolutionary?
Apple released a new Apple TV which is claimed to be “revolutionary”. What does this new version have to offer? Is it really worth the money and what are the alternatives?
TELEPHONY - INTERNET TELEPHONY - 11.01.2016
Extend Skype
As you know, Skype allows you to conduct free audio and video conversations with other Skype users all over the world. Here are some add-ons for extending the possibilities of this program.
TAX - 11.01.2016
Handling PAYE tax and NI for staff on jury service
It’s bad enough losing an employee for jury service, but you also have to decide how it affects their pay and how to handle this for PAYE tax and NI purposes. What are your options and how will they affect you financially?
COPYRIGHT - 11.01.2016
The 21 photos that cost a business £6,300
A small business has been ordered to pay compensation totalling £6,300 after 21 images were placed on its website that had been taken by somebody outside of the company. Why did it have to pay out so much money?
HEALTH & SAFETY - 11.01.2016
Manual handling and work-related injuries
HSE research shows that there have been at least 169,000 manual handling injuries in the last twelve months. So what are the key things you should be doing to reduce the likelihood of problems occurring in your business?
COMPANY LAW - 11.01.2016
How much can you borrow from your company?
As directors, you and your colleagues hold the company’s purse strings. You can even borrow cash from it, but if you do company law imposes conditions. What are they and do you really have to bother with them?
ENVIRONMENT - 11.01.2016
Protect your business from flooding
Small businesses are now more likely to suffer damage from flooding than any other type of incident. On average, the losses sustained amount to £28,000. So how can you protect your business?
TAX - 11.01.2016
What’s the trouble with fuel for company cars?
If your business provides company cars you need to take extra care in accounting for the cost of fuel. Get it wrong and your business and the driver will be hit with hefty tax and NI bills. What’s the problem and how can you avoid it?
CAPITAL GAINS TAX - 11.01.2016
When is it too late for CGT planning?
You signed a contract to sell a property on which you’ve made a capital gain. You’ve resigned yourself to paying a large tax bill, but a friend says that you could reduce it by transferring a share of the property to your spouse. Is he right?
PAYROLL - 11.01.2016
RTI discrepancies - what’s the latest?
Employers are still having to cope with HMRC’s inability to handle its PAYE RTI system. If its records don’t match up with yours or you receive a letter incorrectly warning that you’ve made a late report, how should you respond?
PAYE - 11.01.2016
Delayed salary - when is tax payable?
To help improve the company’s cash flow and for personal tax reasons you’ve delayed taking some of your salary. However, your payroll manager tells you that this doesn’t affect when the PAYE tax and NI is payable. Can that be right?
PROFIT EXTRACTION - 11.01.2016
More tax on taking company capital
The government has drawn up tough new rules to collect more tax from company owners who sell or wind up their company. What’s the full story?
RETIREMENT PLANNING - 11.01.2016
Tax-efficient retirement income
If you run your own company and plan to retire, the usual strategy is to sell or wind it up and take the money. However, changes to the tax rules in 2016 might make it more tax efficient to keep the company going. Why?
VAT - 11.01.2016
When can HMRC claw back VAT you’ve reclaimed?
You’ve reclaimed VAT on an asset which you expect to use to make VATable supplies, but your intentions change. It will instead be used for exempt or non-business purposes. Does this mean you’ll have to repay the VAT?
IHT - 11.01.2016
How not to lose business property relief
The value of your business assets is protected from inheritance tax (IHT) by business property relief (BPR). But as soon as you contract to sell the business, BPR is lost. What steps can you take to preserve it?
PPE - 05.01.2016
No one likes goggles
You’ve done fairly well in persuading staff to wear eye protection but they tend to wear safety spectacles for all scenarios. Is this a case of “close enough” or must you enforce the wearing of goggles for some types of work?
CONSTRUCTION - 05.01.2016
Too many sites not up to scratch
An HSE blitz of refurbishment sites has identified that 46% of them fall below the required standard. What are they getting wrong?
VEHICLES - 05.01.2016
Are your heavy vehicles at risk of runaway?
The HSE says that workers are regularly killed or injured during the coupling and uncoupling of heavy goods vehicle trailers. What were the findings of its research and is there anything you must do to reduce the risks?
ASBESTOS - 05.01.2016
Have you acted on your asbestos survey?
Despite asbestos management responsibilities being well established, many businesses are still not doing what’s needed. As a case heard in November 2015 shows, it’s time to move beyond step one. What’s to know?
ELECTRICITY - 05.01.2016
Overhead lines hazard
As a case heard in 2015 shows, if you have overhead power lines on your premises, complacency can be fatal. What happened in this case and how can you avoid a similar tragedy?
LANDSCAPING - 05.01.2016
Which legislation applies to landscaping?
You’re planning some major landscaping works for the spring which will involve earth moving, paths, wall construction and planting. In view of recent legislative changes, which rules apply?
OCCUPATIONAL HEALTH - 05.01.2016
Saving your skin
The HSE has updated its guidance “Managing risks of skin exposure at work”. What changes have been made and what must you do if this document applies to your activities?
