2016 -
June
AGENTS - 29.06.2016
Acting for an overseas business
Accountants and other professional advisors are often asked to act on behalf of overseas businesses. If that includes you, what are the VAT pitfalls to be avoided and should you act as “representative” or “agent”?
PARTNERSHIPS - 29.06.2016
What are a partner’s VAT liabilities?
There are different types of partnership and partners joining or leaving need to understand what liability they have for the debts of the partnership, particularly after they have left. What’s the full story?
HMRC POLICY - 29.06.2016
Taxation through reinterpretation?
Though controversial, HMRC sometimes tries to increase the tax take by shutting the gate after the horse has bolted. If it tries this approach what can you do?
OUTPUT VAT - 29.06.2016
Sundry income - don’t miss out
Like most businesses you probably have so-called sundry income that is outside your normal trading income. Why is it important that you account for VAT on this income correctly?
CONSTRUCTION - 29.06.2016
VAT on residential construction
There are special rules regarding the recovery of VAT on costs related to the construction of a residential house. What are those rules and what can’t you recover VAT on?
EQUIPMENT SUPPLIES - 29.06.2016
Getting VAT back on equipment supplied to workers
Currently you pay your employees an allowance to buy equipment which they use for work. But a business associate says it’s more VAT efficient for you to buy the equipment and lend it to your staff. Is this correct?
PERSONNEL MANAGEMENT - 28.06.2016
Dealing with a conspiracy theorist
An employee holds strong beliefs about certain world events and repeatedly says “we aren’t told the truth”. All you really care about is that they stop stirring things up with their conspiracy theories. How should you handle it?
RECRUITMENT - 28.06.2016
Prospective employees and sickness absence
You’ve received a reference from a prospective employee’s former employer. It states that the individual had a lengthy period of long-term sickness absence. Can you use this as grounds to withdraw your job offer?
MISCONDUCT - 28.06.2016
A code of conduct: good idea or not?
It’s been suggested that you should introduce a code of conduct as this will ensure your employees know exactly how to behave in the workplace and towards others. Is this a good idea or a step too far?
EMPLOYERS’ LIABILITY - 28.06.2016
Children at work during the school holidays
An employee has asked if they can bring their child into work for a few days during the school holidays - they’re struggling with childcare and promise that “the little one won’t be any trouble”. Should you say “yes” to help them out?
UNFAIR DISMISSAL - 28.06.2016
Accepted street talk or racist language?
In Mann v NSL Ltd 2016, the employer sacked the employee for using “unacceptable racist language”. The employee claimed unfair dismissal on the grounds that it was “accepted local street talk”. Why did his argument fail?
SMOKING - 28.06.2016
Should you allow e-cigarettes at work?
According to the Royal College of Physicians (RCP), the use of e-cigarettes - or vaping as it’s often called - should be encouraged as an alternative to smoking. Should you now lift any workplace ban you have on these devices?
REST BREAKS - 28.06.2016
Helpful ruling on rest breaks
If an employee suffers discrimination, the tribunal can make a separate award for injury to feelings. Is it also able to do this where an employee has been denied their statutory rights in relation to rest breaks?
WEB SERVICES - ONLINE CHAT - 28.06.2016
Better communication via Google Spaces
Google recently launched a new service, Google Spaces. It’s a web-based service plus a mobile app which enables you to communicate within private groups. Is it useful?
CULTURE & SCIENCE - ART & MUSEUMS - 28.06.2016
Virtual museum visits
Are you planning to visit a well-known museum during your holiday but would like a virtual taster? Or perhaps you don’t have time for a physical visit? Which websites and apps allow you to explore the world of art?
COMPUTER - MISCELLANEOUS - 28.06.2016
Speed gains: between lies and truth
The Internet is teaming with tips and tools which promise impressive speed gains for your system. Here are some of the frequently promised improvements. Do they really work?
SOFTWARE - WINDOWS - 28.06.2016
Make Windows Explorer even more flexible
Apart from your Internet browser, Windows Explorer (or File Explorer) is probably the Windows program you use most frequently. A few simple actions and tools can make Explorer even more versatile.
PERSONAL WEBSITE - DOMAIN NAME - 28.06.2016
Choosing a good domain name
Are you considering launching a website for a new company, service or product? Here’s a handy checklist to help you create an appropriate domain name.
SECURITY - BACKUP - 28.06.2016
The cloud on your network drive or NAS
Do you make local backups on a Synology network drive or NAS? In this case you might want to install Dropbox on your NAS as an extra backup. How does it work?
E-MAIL - E-MAIL SOFTWARE - 28.06.2016
Processing e-mail more efficiently in Boomerang
Over the years Boomerang has developed into a highly versatile e-mail tool. How does it help you process your e-mail more efficiently in Gmail, Outlook or as a standalone app?
BUSINESS WEB SERVICES - 28.06.2016
Finding a freelancer
SMEs and start-ups often need skills that can’t be met by in-house staff. Thousands of freelancers can be found online. You just have to find the right ones.
SOFTWARE - OFFICE - 28.06.2016
Shrink Microsoft Office documents
Office documents can become very large, often too large to send via e-mail or upload to your cloud storage account. How can you reduce the size of large files?
LEISURE - TRAVEL - 28.06.2016
Mobile apps for budget-conscious travellers
If you’re going on holiday soon, you will most probably take your smartphone. Which mobile apps will help you keep your travel budget under control?
SCOTTISH TAXPAYERS - 28.06.2016
“S” codes not arriving
You are likely to have clients classed as Scottish taxpayers - even if they also spend time elsewhere in the UK. If they were expecting an “S” prefix PAYE code but haven’t received it, why does it matter and what can you do to rectify it?
INTERMEDIARIES - 28.06.2016
Public sector contractors to be hit by changes
The 2016 Budget announced that there would be a change regarding how IR35 rules would apply to contractors working in the public sector. How will the rules affect your contractor clients and what can you do to help them maintain their income?
INHERITANCE TAX - 28.06.2016
Planning for care home fees
Care home costs are increasingly expensive. Local authorities can investigate your clients’ inheritance tax planning, and potentially use old assets as a measure of wealth when assessing ability to pay. How do you advise your clients to ensure they prevail?
CORPORATION TAX - 28.06.2016
Don’t miss out on research and development relief
Research and development tax reliefs are valuable but significantly under claimed due to fear of the process. Many accountants refer their clients to external specialists, but is this necessary, and if not how can you and your client make the claim yourselves?
CAPITAL ALLOWANCES - 28.06.2016
Tax savings when buying commercial property
A client is relocating to new premises and has asked you for advice on the tax consequences, as the vendor has not pooled some expenditure on fixtures as required by the legislation. Can allowances be claimed despite the conditions not being met?
INHERITANCE TAX - 28.06.2016
“No lose” potentially exempt transfers
You can reduce the inheritance tax (IHT) on your estate by making gifts. The trouble is if you die within seven years you might land the person you made the gift to with an unexpected IHT bill. What steps can be taken to counter this?
VAT - 28.06.2016
Is your building project zero or standard-rated?
You’re quoting a customer for rebuilding a residential property and naturally want to be competitive. As they are a private customer VAT is a significant factor in the costing. So can you zero-rate the supply?
INCOME TAX - 28.06.2016
Maximising the nil rate tax bands
For 2016/17 using your basic personal tax-free allowance, starting tax rate and the new zero rate bands for savings income and dividends allows you to engineer up to £22,000 tax free. How is it done?
CAPITAL GAINS TAX - 28.06.2016
Investors have a new tax-saving opportunity
A new capital gains tax break is designed to encourage investment in small companies. It fills the gap between enterprise investment schemes and entrepreneurs’ relief (ER). How and when can you take advantage of it?
CAPITAL ALLOWANCES - 28.06.2016
Are website costs tax deductible?
You’ve decided to upgrade your website and are laying out thousands on development and running costs. Your bookkeeper says that some of these are capital and therefore might not qualify for a tax deduction. Can this be right?
EXPENSES - 28.06.2016
HMRC moves the goal posts for intermediaries’ travel
If life for those working through an intermediary business wasn’t tricky enough already, HMRC now says draft legislation on the new travel and subsistence rules is wrong. What should you be doing to keep within the new rules?
EMPLOYEES - 28.06.2016
Salary sacrifice is not an option
While salary sacrifice is a valuable tax planning tool, since April 2016 it can’t be used in some situations. HMRC has warned employers that doing so puts them at risk of penalties. What’s the full story?
BANKING - 28.06.2016
The new £5 polymer banknote
On 13 September 2016 the Bank of England will release a new style £5 banknote made of polymer. When will paper fivers stop being legal tender and what else do you need to know about this change?
PERSONNEL - 28.06.2016
Employing a young person
A friend’s 17-year-old son has asked whether you have any work that he could do during school holidays and at weekends. If you employ him, are there any statutory rights that are specific to the under 18s?
INTELLECTUAL PROPERTY - 28.06.2016
Who owns that great idea?
An employee has come up with an idea that has real commercial value. However, they’re now claiming to be the legal owner and refusing to let your business use it. Are they correct to say this?
DEBT RECOVERY - 28.06.2016
New plans for corporate debt
The government wants to amend the rules to protect SMEs from insolvency. But some experts say that the scheme could backfire. What’s the full story?
TAX - PROFIT EXTRACTION - 28.06.2016
Is dividend paperwork really necessary?
A tax tribunal has considered if money drawn from a company by its directors was earnings, on which PAYE tax and NI was due, or dividends. The directors said it was the latter, HMRC took a different view. What was the decision?
COMPANY LAW - 28.06.2016
What’s the right way to set the rules for a company?
You’re starting a company and want to avoid the director shareholder disputes you’ve experienced previously. A colleague suggests a shareholders’ agreement, but can it really take precedence over the articles of association?
TAX - EMPLOYMENT STATUS - 28.06.2016
Employment status - protecting yourself from HMRC
HMRC is carrying out a check of your PAYE records. Your payroll manager has the records in perfect order. The trouble is HMRC is now asking about contractors you pay off-payroll. Why and what precautions should you take in this situation?
CARBON FOOTPRINT - 21.06.2016
Zero carbon brewing
The global beer company Heineken has proved that running a brewery without the need to draw energy from the grid is feasible. What can you learn from its approach to renewable energy generation?
RISK ASSESSMENT - 21.06.2016
How to assess environmental risk
You’ve been asked by a client to provide your written procedure for environmental risk assessment. Why would you need this and what should you include in such a document?
ENFORCEMENT - 21.06.2016
Civil sanctions to be used in Scotland
Since 1 June 2016 the Scottish Environmental Protection Agency has been able to issue civil sanctions for environmental offences. When might these be used and can they be used by authorities in the rest of the UK?
GREEN INITIATIVES - 21.06.2016
Towels, paper and machines
The environmental impact of hand drying could be greater than you think. Hand dryers can be energy drains, whereas paper towels create waste. Is there another option that may be greener and cheaper?
POLLUTION - 21.06.2016
The not so green side of the Glastonbury Festival
The organisers of the Glastonbury Festival have been ordered to pay £31,000 in fines and costs for pollution offences. What happened and how can you avoid something similar happening on your premises?
WASTE - 21.06.2016
Dealing with waste exemptions online
The Environment Agency (EA) has rolled out an online service to make it easier to register waste exemptions. Is this something that you may need to use and, if so, what does it involve?
WASTE - 21.06.2016
Dodgy deals up in flames
Three employees have been fined for illegally depositing and burning waste materials. What can be learned from this case?
SCAFFOLDING - 21.06.2016
Setting the standards for scaffolders
When you organise scaffolding, you’ll need to put together a specification. But without direct experience in the trade how can you ensure that high standards are met?
TRANSPORT - 21.06.2016
Recognition for fleet operations
One of your clients has informed you that they plan to make it a mandatory requirement for their contractors to have Fleet Operator Recognition Scheme (FORS) accreditation. What is this and how do you obtain it?
RISK ASSESSMENT - 21.06.2016
How far must you go to keep your workplace safe?
A case heard at the Court of Appeal in April 2016 considered whether employers must pay attention to tiny details such as whether a door is open or closed. What prompted the hearing and what was the outcome?
FORK LIFT TRUCKS - 21.06.2016
Do you need to clean your fork lift?
Fork lift trucks need regular servicing and must have a current certificate to show that they are safe to use as a lifting device. But should you be doing more to ensure that safety-critical faults don’t begin to occur?
CONTRACTORS - 21.06.2016
Balfour Beatty fined £2.6 million
A court has heard how a construction giant’s efforts to keep a project on schedule led to a lack of proper site management and the death of a worker. Where and how did it all go wrong?
PPE - 21.06.2016
Do we need to wash PPE?
An employee is saying that because we supply protective clothing we either need to provide laundry facilities or pay staff extra to wash it at home. Is this correct?
TRAINING - 21.06.2016
Death caused by catalogue of failings
Ten years after the event Watling Tyres has been fined £1 million over the death of an apprentice. What can be learned from this case?
DISMISSAL - 16.06.2016
Can you dismiss “due to the national living wage”?
The national living wage (NLW), significantly higher than the national minimum wage , is payable to all employees aged 25 and over. Can you dismiss an employee as they reach 25 on the grounds it’s too expensive for your business?
DISABILITY DISCRIMINATION - 16.06.2016
Is colour blindness a disability?
An employee has advised you that they’ve been diagnosed as colour blind. Is this condition considered to be a disability that requires you to make reasonable adjustments?
REFERENCES - 16.06.2016
References marked “private and confidential”
You’ve been told that if you mark a reference about an employee “private and confidential”, they will have absolutely no legal right to see it (meaning you can say what you like). Is this correct?
DRESS CODES - 16.06.2016
Can you ban religious headscarves?
In June 2016 many media reports claimed that the European courts had given employers permission to ban all Islamic headscarves in their workplaces. However, that’s not actually true. What really happened?
PAYROLL - 16.06.2016
£12 billion payroll fraud
Apparently, employers in the private sector are losing £12 billion annually to payroll fraud, with one of the biggest problems being “ghost”, i.e. fake, employees. How can you protect yourself against this risk?
SEX DISCRIMINATION - 16.06.2016
£2,000 for asking about childcare arrangements
A woman has been awarded £2,000 after she was asked about her childcare arrangements during an interview. However, all of the other candidates were women - so why was she able to claim that she’d suffered discrimination?
PERSONNEL MANAGEMENT - 16.06.2016
Do you have a full employee contact list?
When an unexpected situation arises you may well need to get hold of staff outside of their normal working hours. How can you be sure that every employee can be reached in the event of an emergency?
SOFTWARE - APPS - 16.06.2016
Your smartphone tells you what you see
Did you know that by using your smartphone camera you can obtain information about objects in your environment? Which image-recognition apps can assist you?
BUSINESS - TRAINING - 16.06.2016
Setting training plans for all
From personal development to team building, there are websites that can help you develop training plans for you and for your staff.
SOFTWARE - MISCELLANEOUS - 16.06.2016
How to take screenshots
It can be useful to take a quick picture of (or part of) your computer screen, for instance to demonstrate something or to illustrate a problem. How do you do this and which program is best?
SOFTWARE - COMPUTER MANAGEMENT - 16.06.2016
Deleted files: gone forever?
Have you lost an important computer file, for instance because you deleted it accidentally or because of a hard-disk error. What are the options and the tools to salvage deleted files?
PERSONAL WEBSITE - WEBSITE PROMOTION - 16.06.2016
Your logo next to your web address
You will have noticed that many websites have a special icon which is displayed in the tab of your Internet browser. How can such a “favicon” enhance the visibility of your own website?
E-MAIL - E-MAIL SOFTWARE - 16.06.2016
A more versatile Gmail Inbox app
Gmail is determined to make its Inbox app more attractive by regularly creating new and smart functions. What are the recent additions and do they warrant a switch to this tool?
WEB SERVICES - ONLINE COMMUNITIES - 16.06.2016
Internal communication via corporate chat
The communication within your company is probably confined mainly to e-mail and telephone. Corporate chat tools allow your staff to communicate efficiently with each other. What tools are there?
TELEPHONY - SMARTPHONES - 16.06.2016
A dual-SIM smartphone: is it for you?
If you use two SIM cards, a professional and private one, and you don’t want to miss any calls or texts, you will have to carry two phones all the time. Not very convenient… But there are smartphones which can hold two SIM cards!
E-MAIL - E-MAIL USE - 16.06.2016
Filters in Gmail
Webmail service Gmail is making a great effort to separate important messages from less important ones. How do you create even greater clarity in your mailbox?
SOFTWARE AND SERVICES - PHOTOGRAPHY - 16.06.2016
Resize your photo files
Not every graphic file has a size that fits the application you want to use it in: an online photo file might be too small to print, or the photo you want to e-mail might be too big. How can you resize them?
SEARCHING - COMPUTER - 16.06.2016
Better searching in Windows 10
With each new version of Windows, the built-in search options have become more and more powerful. Here are some practical tips for even better searching in Windows 10.
PAYE - 09.06.2016
HMRC renews RTI penalty concession
In April 2016 two concessions which gave employers leeway if they submitted RTI reports late came to an end. However, HMRC has recently had a partial change of heart. What’s the full story?
PROPERTY - 09.06.2016
Letting expenses - bring on the replacements
Since April 2016 residential landlords have been entitled to a new tax deduction when they buy domestic items for their properties. It has a wider effect than the wear and tear allowance it replaces, but will it make you better off?
EMPLOYEES - COMPENSATION PAYMENTS - 09.06.2016
Can you compensate an employee tax and NI free?
You’re permanently closing one of your branches and have offered the employees affected alternative jobs elsewhere. You plan to pay them compensation for the change in working arrangements. Should you deduct PAYE tax and NI?
