2016 -
February
DISABILITY DISCRIMINATION - 29.02.2016
Is dyslexia a disability?
A Starbucks employee who is dyslexic has successfully claimed disability discrimination against her employer. As far as the law is concerned, is dyslexia always a disability?
CONTRACTS - 29.02.2016
Refusing to work their notice period
An employee with a one-month notice period in his employment contract has just tendered his resignation. He’s also stated that he won’t be coming into work again. Where do you stand legally?
EQUAL PAY - 29.02.2016
New law: gender pay gap reporting
The government has published new Regulations which make gender pay gap reporting mandatory. They are expected to come into force on 1 October 2016. How will they affect smaller employers?
MATERNITY - 29.02.2016
You’re pregnant? Say goodbye to £17,000!
When Rachel Skeffington announced her pregnancy she expected to receive congratulations all round. However, her employer’s actual reaction - which was something quite different - has just cost it £17,000. Where did it go wrong?
TIME OFF WORK - 29.02.2016
Time off work to give evidence
An employee has informed you that she is required to attend court to give evidence as a witness. Does she have the statutory right to time off work for this purpose and must you pay her during her absence?
SICKNESS ABSENCE - 29.02.2016
Dental problems cost £37 million
Around 415,000 employees will take a “sickie” this year due to unexpected dental health problems. Overall, this is costing employers nearly £37 million per annum. What might help you avoid a situation like this?
EMPLOYMENT AGENCIES - 29.02.2016
Confusion for employment agencies
A contradictory tribunal decision has left employment agencies in confusion. So what is the VAT position now in respect of commission income?
VAT GROUPING - 29.02.2016
Partly exempt VAT group acquires business as a TOGC
If a partly exempt VAT group acquires the trade and assets of another business as a transfer of a going concern (TOGC) it can lead to an unexpected VAT cost - how does this work?
DEALING WITH HMRC - 29.02.2016
Can you rely on an agreement with HMRC?
Businesses reach agreements with HMRC on a regular basis. Sometimes it’s a non-statutory clearance and on other occasions it might be something more formal. But can these agreements be relied on?
OUTPUT VAT - POSTAGE - 29.02.2016
What’s the position with VAT on postage?
If, like many businesses, you charge for or pay postage, isn’t it true that these services are always VAT exempt? And if not, when is VAT charged and when can you claim it back?
INSPECTIONS - 29.02.2016
A visit from the VAT inspector
At some point every business will have a visit from a VAT inspector, but is it possible to ascertain when this is likely to happen? How should you deal with an inspector and can a visit be avoided?
WAREHOUSING - 29.02.2016
VAT trap for trading alcohol in a French warehouse
A number of British alcohol wholesalers have fallen foul of differences in the rules governing French fiscal warehouses. What are they and is there anything you can do to avoid these problems?
ENERGY - 29.02.2016
Combustion plant legislation in the pipeline
The European Union would like to introduce new legislation which will affect medium-sized boilers or generators. When is this likely to come into effect and what impact will it have?
GREEN INITIATIVES - 29.02.2016
Natural capital explained
The term “natural capital” is appearing in many environment-related publications. What does it mean and is this something that you need to account for in your green policies?
RECYCLING - 29.02.2016
No need to separate materials
In early 2015 commentators were predicting a surge in coloured bins as new laws regarding recycling came into force. However, twelve months on nothing much has happened. What’s going on?
POLLUTION - 29.02.2016
Consistently ignoring their duties
A case heard in January 2016 concerned a business which operated on the basis of maximum profit with minimal compliance. What drew the business to the Environment Agency’s attention?
WASTE - 29.02.2016
Waste carriers under scrutiny
The Environment Agency is cracking down on illegal waste carriers. What’s happening and how can you avoid getting caught out?
ENVIRONMENTAL INCIDENTS - 29.02.2016
What action was taken after the incident?
If there’s an environmental incident, for example you have polluted a local river, dealing with the aftermath may involve a number of actions over a long period of time. Record this timeline on our new document.
CORPORATE SOCIAL RESPONSIBILITY - 29.02.2016
Singing from the same “responsible” hymn sheet
The European Commission wants businesses to disclose environmental information like recycling rates and energy use in a consistent way. How is this being introduced and what impact is it likely to have on your business?
YEAR-END TAX PLANNING - 26.02.2016
Get it right for your clients ahead of 5 April 2016
As a practitioner you may have your favourite checklist of tax planning points to consider with your clients before the end of each tax year on 5 April. What new factors will need to be taken into account this time around?
PAYE - 26.02.2016
Payrolling benefits in kind - should you opt in?
A new voluntary payrolling system for certain benefits in kind arrives on 6 April 2016, but you need to register upfront. When will it be worthwhile and what do you need to do if you or your clients want to opt in for 2016/17?
PROPERTY TAX - 26.02.2016
Using the new renewals basis in practice
Deductions allowed for furnishings and equipment in rental property have been changing since 2011/12. The new statutory renewals basis seems to bring us full circle. What restrictions will be in place and are there any planning points ahead of its introduction?
DIVIDENDS - 26.02.2016
New rules lead to surprising result
The new dividend tax regime is coming into force from 6 April 2016. The widely held opinion is that incorporation will still be more tax efficient than a sole trade, but that the savings will be reduced. Is this correct?
CAPITAL GAINS TAX - 26.02.2016
Agreeing an asset value with HMRC
If you have to use a valuation when calculating a capital gain (or loss), it is sometimes necessary to request an agreement of valuation from HMRC. How do you do this?
CAPITAL GAINS TAX - 24.02.2016
CGT - time for planning
February and March are the months to think about year-end capital gains tax (CGT) planning. If you want to reduce a capital gain you’ve already made during 2015/16 or avoid increasing it, what are your options?
INCOME TAX - 24.02.2016
Introducing the new tax allowances
New tax-free allowances will be given to shareholders and investors from 6 April 2016. How might these affect your tax bill and is there any planning you can do?
PROFIT EXTRACTION - 24.02.2016
Will one-man companies still be tax efficient in 2016/17?
If you run your business through a company which pays you dividends you might be better or worse off in tax terms from 6 April 2016. We’ve crunched the numbers and arrived at some surprising results. Will you be a winner or loser?
CORPORATION TAX - 24.02.2016
Why is recording a loss good tax planning?
When it suits HMRC it will rely entirely on the figures shown on your company’s tax return. A mistake might therefore result in extra corporation tax. A tribunal recently considered this point. What lessons can be learned from its decision?
PROPERTY - 24.02.2016
Rent-a-room relief - double your (tax free) money
In April 2016 the rent-a-room tax allowance almost doubles. This could be a game changer if you rent out an apartment or annex which is part of your home. What steps do you need to take to qualify for the newly increased tax allowance?
STAMP DUTY LAND TAX - 24.02.2016
New SDLT surcharge catch for homeowners
From April 2016 extra stamp duty land tax (SDLT) will be payable if you buy a residential property and already own one or more. If there’s a gap between the sale and purchase of your next home, will you be liable for the surcharge?
SOFTWARE - COMPUTER MANAGEMENT - 23.02.2016
Freeing disk space
However large your hard drive is, sooner or later you will begin to run out of space. How can you locate superfluous files to delete and therefore reclaim lost disk space.
ENTERTAINMENT - TRAVEL - 23.02.2016
Easter is just around the corner
Easter is fast approaching and two sites that could help you find a welcome break have relaunched. We’ve checked the new look and reviewed other sites.
BUSINESS - WEB SERVICES - 23.02.2016
Simple tools for four concrete tasks
Is the use of certain web services a bit daunting because of the steep learning curve they involve? Here are some simple webtools which you will master in no time.
SECURITY - PARENTAL CONTROL - 23.02.2016
Mobile protection for your children
Can your children no longer do without their smartphones or tablets? The new ESET app aims to protect them against possible dangers. Is this a useful application and are there any alternatives?
WEB SERVICES - ONLINE STORAGE - 23.02.2016
How to store terabytes in the cloud
Popular online storage services such as Dropbox, OneDrive and Google Drive don’t offer unlimited storage space. What should you do when you’re nearing the limit? What alternatives are there and how do they perform?
E-MAIL - NEWSLETTERS - 23.02.2016
Sending out newsletters
Newsletters remain excellent tools to keep your customers or members of your association informed of new products or services, special offers, new opening hours, etc. How can you manage your newsletter professionally?
COMPUTER - DISPLAY & PRINTER - 23.02.2016
Optimum screen and printer colours
Do your digital photos not look as expected on your computer screen or when printed? This may be due to the photos themselves, but it may also mean you have to calibrate your screen and printer. What does this mean?
SECURITY - PRIVACY - 23.02.2016
Surfing without leaving any traces?
Are you set on safeguarding your online privacy? Although it’s impossible to surf the Internet without leaving any traces at all, here are some tips to reduce them to a minimum.
PERSONAL WEBSITE - WEBSITE DESIGN - 23.02.2016
What makes a good FAQ?
An FAQ section can anticipate recurrent questions from your customers and keep your telephone line and mailbox free for really important enquiries. What should you pay attention to when creating your FAQ? Here’s a checklist.
SECURITY - ANTI-MALWARE - 23.02.2016
Virus alerts: genuine or fake?
You will probably have seen them pop up during your browsing sessions, those scary alerts warning you that your computer is “badly infected”. Are they genuine and how should you respond?
WEB SERVICES - ONLINE OFFICE - 23.02.2016
Stream your slides with Slideflight
Slideflight is a young initiative which lets you share slides in real time with your audience. Can this be useful for customer or colleague presentations? We’ve put it to the test for you.
FINANCE - 23.02.2016
The Apprenticeship Levy - what’s in it for you?
The Apprenticeship Levy will raise funds for employee training and applies to all employers from April 2017. However, there will be no cost to smaller firms. So if you don’t pay into the scheme will you be entitled to receive money from it?
PERSONNEL - 23.02.2016
Re-hiring an employee who was made redundant
A short time ago an employee was let go and given a redundancy payment. Things are now on the up and your business needs their skills again. Can you re-hire this individual? If so, must they reimburse the redundancy payment?
INSURANCE - 23.02.2016
Dashboard camera saves £60,000
Dashboard cameras have been around for some time but many businesses and individuals don’t have them fitted in their vehicles. However, one small company has saved £60,000 by doing this. What’s to know?
PROFESSIONAL SERVICES - 23.02.2016
Professional duty or just helping a mate out?
A friend needs a little job done and you have the skills and expertise. Purely because you’re mates you don’t intend to charge them for the work. That’s most honourable but could you be liable if something goes wrong?
TAX - 23.02.2016
HMRC’s attack on company owners
New tax rules will block some of the tax advantages usually given to owner managers when they sell or wind up their company. How might these affect you?
TAX - 23.02.2016
Can you save tax by giving shares to your children?
While there are no rules to prevent you from shifting income to your children by giving them shares in your company, HMRC can block any resulting tax advantage. Despite this is it possible to work within the rules and save tax?
RECRUITMENT - 15.02.2016
Criminal records checks are unlawful - now what?
In January 2016 the High Court ruled that the criminal records check scheme - which is operated by the Disclosure and Barring Service (DBS) in England and Wales - is unlawful. What’s going to happen to the DBS now?
HARASSMENT - 15.02.2016
£5,000 after being banned from speaking Polish
An employee who was told to “never speak Polish” - even to fellow Polish colleagues - has been awarded over £5,000 by the tribunal. Was it the employer’s rule or something else that attracted this level of award?
MATERNITY - 15.02.2016
Pregnant workers and risk assessments
An employee has just informed you that she’s pregnant. Even though she doesn’t work in a high-risk environment, must you carry out a risk assessment (RA)? If so, what should this process involve?
TRIBUNALS - 15.02.2016
Tribunals: shifting to the courts?
It’s been suggested the employment tribunal and the Employment Appeal Tribunal - which are both independent public bodies - should be integrated into the civil court system. How likely is this to happen?
SICKNESS ABSENCE - 15.02.2016
Sickness, disabilities and trigger points
Many employers have trigger points in their sickness absence policies that are used to start formal management procedures. But according to the Court of Appeal must they be adjusted where an employee has a disability?
MOTIVATION - 15.02.2016
Getting the most out of a shy employee
One of your employees rarely speaks up and his colleagues are starting to notice. Having raised this with him gently, he’s confessed to being really shy. What might help you get the most out of this employee?
RELIGIOUS DISCRIMINATION - 15.02.2016
Must you drop “Easter” and “Christmas”?
To avoid causing offence to any non-Christian employees, it’s been suggested that you drop all references to Easter and Christmas in your workplace. Is this necessary or a step too far?
CONSTRUCTION - 15.02.2016
Term maintenance contracts
You have appointed a contractor to undertake building maintenance across your premises for the next two years. Do you need to notify the HSE under the Construction (Design and Management) Regulations 2015 (CDM)?
FIRE SAFETY - 15.02.2016
Fire enforcement - what’s happening?
There’s been little in the way of news from the fire & rescue service (FRS) for some time. What’s going on behind the scenes and how might you be affected?
ELECTRICAL SAFETY - 15.02.2016
Communication failure led to electrocution
In a case heard at the end of 2015 two large companies found themselves in court after a fatal accident involving electricity. What happened and what could they have done differently to avoid it?
WORKPLACE - 15.02.2016
Two workers fell into wells
A water company has been fined £400,000 in connection with two serious accidents which occurred in quick succession. In both accidents workers fell into wells. Why and how could they have been prevented?
RISK ASSESSMENT - PUBLIC SAFETY - 15.02.2016
Is it safe to come in?
If you invite visitors on to your premises, they may seek reassurance that you have appropriate health and safety arrangements in place. Use our new risk assessment to show them that you have everything covered.
WORKPLACE - 15.02.2016
Safety for your window cleaners
You’re concerned about your window cleaning contractor occasionally using a ladder as you’re under the impression that this is no longer permitted. What are the rules?
OCCUPATIONAL HEALTH - 15.02.2016
Fit for work?
An employee has been on long-term sick leave and you want to help them back to work by obtaining some occupational health advice. How can the free of charge Fit for Work service help?
COMPUTER - HARDWARE - 09.02.2016
Switching to solid state drives
Solid state drives are becoming increasingly popular. This is only logical, as they are compact, silent, light, energy-efficient and super-fast. In addition they have become affordable. But there are a couple of things to watch out for.
HEALTH - MEDICAL - 09.02.2016
Sites to keep you healthy
We have often recommended NetDoctor and it’s now been relaunched to broaden its appeal. We check the new look and review other sites in the field.
BUSINESS - WEB SERVICES - 09.02.2016
Organise your events online
Suppose you’re planning to hold a company event - seminar, training, workshop or concert. Did you know that you can have the organisation and follow up taken care of completely via Fikket? Is this something for you?
SOFTWARE - IOS - 09.02.2016
Install the best iOS apps of 2015
Every year, Apple names a number of iOS apps as “best of the year”, innovative apps which are all worth installing and trying out. We made a selection of the best of the best.
SECURITY - ONLINE STORAGE - 09.02.2016
Sharing files from within Windows OneDrive
OneDrive, Microsoft’s cloud storage service, has finally been integrated into Windows 10 Explorer. How do you use this new function for sharing files and entire folders with others?
WEB SERVICES - ONLINE COMMUNITIES - 09.02.2016
Use the Internet as an HR tool
The Internet is increasingly used as a powerful recruitment instrument by many businesses. How do you apply this tool in practice? Here are some tips for maximum effectiveness.
COMPUTER & SMARTPHONE - APPLE - 09.02.2016
3D Touch and Force Touch: useful?
The new Apple iPhone 6s is equipped with 3D Touch, offering extra tapping functions. Recent Macs are equipped with a similar feature: Force Touch. Are these more than just marketing gimmicks?
CONSUMERS - AUCTIONS - 09.02.2016
Find everything on eBay
With over 800 million sellers and 160 million buyers, eBay remains a huge online marketplace, and it keeps on growing. We looked for tools which help you to find what you’re looking for.
WEB SERVICES - ONLINE COLLABORATION - 09.02.2016
Show your designs to others
Perhaps you would like to receive feedback from others about the design of a new product, the plan for your shop, a webpage, etc.? Here are some simple webtools that can help you.
SECURITY - MOBILE - 09.02.2016
Why use a mobile ad blocker?
When you surf the Internet on your smartphone, almost half of the data consumed is for all the ads and trackers that are downloaded. Can you solve this by filtering ads away during browsing?
E-MAIL - E-MAIL SOFTWARE - 09.02.2016
Outlook on your mobile device
The popular e-mail application, Outlook, was released for mobile devices in 2015. Is it worthwhile switching to this app on your smartphone or tablet, or should you stick to your standard e-mail app?
PROFIT EXTRACTION - 08.02.2016
When will the new dividend tax be payable?
A hike in tax rates will affect dividends you receive on or after 6 April 2016. Working out how much the extra tax will be is tricky enough, but when and how will you be expected to pay it?
TAX - 08.02.2016
Sell shares in your company for less tax
You’re leaving the company and naturally your fellow shareholders want you to give up your shares. The plan is for the company to buy them by instalments. That suits you, but there’s a potential tax trap. What is it and can it be avoided?
BRIBERY - 08.02.2016
Bribery offences cost company £2.2 million
In January 2016 a small company was ordered to pay penalties totalling £2.2 million after various payments made by two of its directors were deemed to be bribes. What happened and what should you do following this case?
PENSIONS - 08.02.2016
Could you be liable for your employees’ pension charges?
Yet more responsibility for employees’ pensions is being heaped on employers as a result of a ruling by the Ombudsman. This time it’s about the level of information you must provide your workers. What’s the full story?
CONTRACTS - 08.02.2016
Contracts and variation in writing clauses
Your lawyer has suggested a clause in your contracts which says “any amendments must be made in writing and signed by both parties”. Why is this potentially dangerous and what would be much better?
COMPANY LAW - 08.02.2016
PSC registers - what’s happening?
In May 2015 it was announced that all companies would be required to maintain a register of people with significant control from January 2016. What’s happening about this now?
