2016 -
December
COSHH - 21.12.2016
Metal workers developed lung disease
A manufacturer has been fined £800,000 after three workers developed a permanent lung condition associated with metal work. What happened and how can you avoid similar mistakes?
PPE - 21.12.2016
Can staff bring their own PPE?
A new employee has come from another organisation and brought all their own personal protective equipment with them, including boots and safety glasses. Can you just let them carry on and use it?
FIRE SAFETY - 21.12.2016
Do you need to make the purchase?
It’s become apparent that some sales companies are playing the safety card. Should you believe their pitch and cough up the cash?
SLIPS, TRIPS AND FALLS - 21.12.2016
A slip on an icy path
During cold weather there’s always a risk of icy conditions underfoot. You have no control over ice that’s not on your premises but is there anything you need to do to protect employees who make site visits? What does the latest case law say?
YOUNG WORKERS - 21.12.2016
Don’t put work experience students at risk
A company has been prosecuted following an accident which resulted in an individual on work experience being seriously injured on his first day. What happened and how could it have been prevented?
CONSTRUCTION - 21.12.2016
Can you wear several construction hats?
You’re really struggling to get a contractor to act as a principal contractor on a small project. Plus, your architect isn’t keen on being the principal designer. Can you give up on them and do the job yourself?
LONE WORKERS - 21.12.2016
Which lone worker device?
The marketplace for lone worker monitoring technology has become crowded and the devices are becoming an affordable solution. What type of equipment is available and what are the pros and cons?
DATA PROTECTION - 21.12.2016
Employee prosecuted for selling client data
Staff who have access to your clients’ personal data may be tempted to sell or pass it onto a competitor. However, as one employee has just found out, this amounts to a criminal offence. What should all employees know?
TRIBUNALS - 21.12.2016
When the employee is a litigant in person
If a lawyer or other professional represents an employee at tribunal, they must comply with a number of strict rules. But what happens when the employee acts as a litigant in person - are they subject to any rules?
STATUTORY RATES - 21.12.2016
The 2017/18 statutory rates
In April 2017 the national living wage (NLW), national minimum wage (NMW), statutory sick pay (SSP), statutory maternity pay (SMP) and statutory paternity pay (SPP) will all change. What’s happening?
BEHAVIOUR - 21.12.2016
How to deal with a messy employee
Complaints are being made about the state of an employee’s work area - their desk and the space around it can only be described as chaotic. What’s the best way to tackle this problem and ensure that any improvement is permanent?
DISCIPLINARY PROCEEDINGS - 21.12.2016
Bringing the business into serious disrepute
Most employers have “bringing the business into serious disrepute” listed as a gross misconduct offence in their disciplinary rules. When should this ground for dismissal actually be used?
REST BREAKS - 21.12.2016
Rest breaks: automatic right or by request?
When an employee works for more than six hours, they’re entitled to an uninterrupted rest break of at least 20 minutes. Must they ask to take this rest break or is the onus on you to ensure that it’s provided?
ATTENDANCE - 21.12.2016
Late for work due to car problems
You’ve received a call from an employee who says that they’ll be late for work today as they have car problems. How should you deal with this situation and what if it becomes a regular event?
INPUT TAX ON CARS - 20.12.2016
Reclaiming VAT when buying new cars
Your client has purchased a new car for his business and wants to reclaim the VAT. You initially thought it wasn’t possible. However, a couple of tribunal cases have made it clearer when VAT can be recovered. Will your client’s circumstances fit the bill?
COMPANY SHARE OPTION PLANS - 20.12.2016
Which option is best for your client?
One of your audit clients has experienced a sustained period of growth and has now approached you for advice on bringing in key employees as shareholders. Why might the company share option plan (CSOP) be a good idea?
MANAGED SERVICE COMPANIES - 20.12.2016
Test case result could put accountants in the firing line
An important test case on managed service companies (MSC) rules raises the possibility of a challenge of status not just to certain clients but to you as an advisor. When and how might you be at risk?
FURNISHED HOLIDAY LETTINGS - 20.12.2016
Under-used holiday accommodation and elections
The festive period is a good time for your clients to boost the income from holiday properties. If these qualify as furnished holiday lets, they attract favourable tax treatment, but how can you advise clients that fall just short of the qualifying conditions?
BACKDATING CLASS 2 NI - 20.12.2016
Could your clients top up their contributions?
The First-tier Tribunal allowed a taxpayer to make good Class 2 NI contributions dating back 40 years. Why is this significant and could your clients do the same?
NI CATEGORIES - 20.12.2016
Getting the right category for your clients’ workers
The various classes of earner have to pay different classes of NI. How can you ensure that your clients categorise their workers correctly, and what are the implications of getting it wrong?
PARTIAL EXEMPTION - 16.12.2016
Planning points for partially exempt businesses
If your business is classed as partially exempt, there are some things you can do to improve your VAT recovery, and therefore save your business money. What are they?
PRE-TRADE REGISTRATION - 16.12.2016
Can you register for VAT before you start to trade?
When a business starts up it can often incur considerable costs before it actually starts to trade. Can it register for VAT and recover these costs before it begins trading? What do the rules allow?
GROUP RELIEF - 16.12.2016
Management services and group relief
Companies in a group providing management services to other group companies can inadvertently incur VAT in some circumstances where losses are surrendered. What do you need to know?
OUTPUT VAT - RENTAL BUSINESSES - 16.12.2016
Do you need to add VAT to service charges?
If you operate a property rental business, you may charge your tenants a service charge in exchange for you maintaining the property, but when is VAT due on such charges?
FLAT RATE SCHEME - 16.12.2016
New rules on the way in 2017
The flat rate scheme simplifies VAT reporting and reduces your administrative burden. It can also save you money. How could changes announced in the Autumn Statement 2016 affect this?
RECORD KEEPING REQUIREMENTS - 16.12.2016
Formal requirements for VAT records
Once registered for VAT, HMRC expects you to maintain a good standard of business records. What standard do you need to meet and how long do you need to keep records for?
MARKETING - 15.12.2016
Ecolabel comes unstuck
The European Commission (EC) is considering whether to scrap its much-vaunted green Ecolabel scheme. Why might it be planning to do this and is it likely to happen?
ENFORCEMENT - 15.12.2016
Enforcement trends
The Sentencing Council has provided a breakdown of the fines issued for environmental offences and the types of breach being prosecuted. What can be learned from this?
WORKPLACE - 15.12.2016
Two fires, two very different outcomes
In the autumn of 2016 the Environment Agency reported on two fire cases. One caused extensive environmental damage, £1 million in clean-up costs and the loss of a business; the other resulted in public praise. What’s the story?
MARKETING - 15.12.2016
Costa coffee castigated
When Costa coffee announced plans to recycle as many paper cups as possible, it expected a positive response. What happened?
WASTE - 15.12.2016
Keeping a count of your waste
All businesses have a responsibility to use resources efficiently and this includes minimising the waste sent to landfill. But how can you measure your success? The first step is to take stock of where you are. How should you do this?
WORK EQUIPMENT - 15.12.2016
Operating polluting mobile generators in London
Some older mobile generators are exempt from complying with pollution laws in London. But that could change if pollution control retrofits are proven to work. What do you need to know?
student loans - 15.12.2016
Student loans - anything to study?
Employers play a crucial role in collecting student loan repayments on behalf of HMRC. However, from 2016/17 onwards, there are two plan types to contend with. How might this affect you?
termination payments - 15.12.2016
PILONs - get in quick
Draft legislation has been published which will change the tax treatment of payments in lieu of notice from April 2018. How should you respond?
Dispensations - 15.12.2016
How to carry on deducting expenses
You’ll know that the old dispensation regime has been replaced with a new statutory exemption for fully deductible expenses. But what steps do you need to take ensure that the exemption is available where possible?
PAYrolling benefits - 15.12.2016
Tackling practical problems with payrolling benefits
You’ll know that since April 2016 you have been allowed to tax benefits in kind through the payroll. The advantages are clear - it avoids having to report them on Form P11D and ensures the correct tax is paid. But can this work for benefits with changing values?
mistakes - 15.12.2016
Safe error correction
Mistakes happen, but if you make an error in working out an employee’s pay or deduction on an RTI submission, what do you need to do to correct it and get everything back on track without (hopefully) upsetting anyone?
AUTUMN STATEMENT - 12.12.2016
Autumn Statement tightens tax rules
There wasn’t much of substance in the Autumn Statement, but we’ve picked out a few of the more significant announcements. How might they affect you?
PROPERTY - 12.12.2016
The tax pros and cons of an office in the garden
Instead of using the already limited space in your home for an office, you’re considering creating an outbuilding in your garden. What sort of tax relief will you be entitled to on the cost of the structure and its running costs?
CAPITAL GAINS TAX - 12.12.2016
How does the devalued pound affect your tax?
Whether or not the Brexit vote actually results in the UK leaving the EU, it’s caused the pound to slide against other currencies. If you sell foreign assets to take advantage of this, how will your tax position be affected?
VAT - 12.12.2016
Government clamps down on VAT FRS
The Autumn Statement included a proposal to remove the VAT saving which can be achieved by businesses which use the flat rate scheme (FRS). When will the new measure apply and how might it affect your business?
BENEFITS - 12.12.2016
Is there a tax-free way to help a worker in distress?
One of your employees is going through a rough time personally and it’s affecting their work. Naturally you want to help them, and not just because it will benefit your business. You’re happy to pay for counselling, but will this trigger a tax bill?
EXPENSES - 12.12.2016
When does an old asset become new, and does it matter?
One of our subscribers is arguing with his accountant over how, for tax purposes, to treat the cost of resurfacing the staff car park. His accountant says that it’s a capital expense and no deduction can be claimed. Is he correct?
COMPUTER - SMARTPHONE - 09.12.2016
From iOS to Android, or vice versa
Do you have an iPhone but would you like to switch to Android? Or perhaps the other way around, from Android to iOS? There are various tools and apps which can facilitate this migration.
SOFTWARE - WINDOWS - 09.12.2016
Migrating data to a new computer
Suppose you’ve bought a new computer on which Windows 10 is pre-installed. Great, but how do you transfer your documents, Windows accounts and program configurations to this new system?
BUSINESS - MISCELLANEOUS - 09.12.2016
Brexit means many things for SMEs
You can’t avoid talk of Brexit but whether you are an SME or an interested individual, it’s essential to keep in touch with events. We look at sites that can help.
E-MAIL - E-MAIL SOFTWARE - 09.12.2016
Mail apps for your iPhone and Mac
Some mail apps for iPhone come in a Mac version. Is it a good idea to use to the same app on both devices? And how about the synchronisation of data and accounts?
WEB SERVICES - MISCELLANEOUS - 09.12.2016
Send very large files via the Internet
As you’ve probably experienced, you can’t send very big files via e-mail just like that. Fortunately, there are several services which solve ths problem. Which ones do we recommend?
SEARCHING - INTERNET - 09.12.2016
Replace Bing with Google in Windows 10
All over Windows 10 there are traces of Bing as the default search engine. There’s nothing wrong with Bing, but if you prefer Google, you can remove Bing almost completely from Windows 10 in a few steps. How?
BUSINESS - HELPDESK - 09.12.2016
Helping your customers via Helprace
You should be receptive to your customers’ questions and complaints at all times. Helprace wants to help you collect and follow up all this customer feedback. How useful is it?
PERSONAL WEBSITE - WEBSITE DESIGN - 09.12.2016
The top mistakes in web design
Every year, the renowned Nielsen Norman Group draws up a list of the most common mistakes in the field of web design. The 2016 list has now been released. Here are some examples.
WEB SERVICES - ONLINE OFFICE - 09.12.2016
Creating diagrams
Are you looking for an efficient webtool for creating flowcharts, organisational charts, website structures, mindmaps, etc? We put some of these online tools to the test.
SOFTWARE - ANDROID - 09.12.2016
Personalise your Android smartphone
If there is one aspect where Android beats iOS, it’s the possibility to customise the system. Here are four ways of personalising your Android which are not available in iOS.
COMPUTER - SMARTPHONE - 09.12.2016
Smartphones accessible to everyone?
Almost everyone carries a smartphone around these days. That’s why manufacturers strive for maximum accessibility, including people with disabilities. What can you expect?
TAX - CAPITAL ALLOWANCES - 09.12.2016
Equipment in rented premises - who gets the tax relief?
You’re currently renting a property as a temporary office until a permanent one can be found. You’ve installed an expensive lighting system but your accountant says you can’t claim a tax deduction for it. What’s the problem?
STAFF WELFARE - 09.12.2016
Special furniture for large employees?
An employee who is on the large side is clearly struggling to use his office chair. He also can’t get close enough to his desk to use it properly. Must you buy him specialist furniture?
PENSIONS - 09.12.2016
Don’t miss the pension top-up deadline
April 2017 is the government’s deadline for those who need to top up their NI records to qualify for a full state pension. Is this something you should be considering?
TAX - AUTUMN STATEMENT - 09.12.2016
The last ever Autumn Statement - what’s in it for you?
From a tax point of view the 2016 Autumn Statement wasn’t terribly exciting. However, the Chancellor announced a few changes which will have an impact on businesses. How might they affect you?
DATA PROTECTION - 09.12.2016
Suppliers and your confidential information
You’re considering taking on a new supplier who will have access to your confidential business information. What sort of checks should you make to satisfy yourself that they will keep your data safe and secure?
FAMILY LAW - 09.12.2016
The common law spouse myth
You’ve been cohabiting with your partner for some time. A friend says that after two years they become your common-law spouse and are entitled to half of everything you own. Is this true?
CONSTRUCTION - 08.12.2016
A safe start on site
Construction organisation BuildUK says that site safety inductions should not be considered as health and safety training. In that case what’s their purpose and what should yours cover?
PPE - 08.12.2016
Which type of high-visibility clothing do you need?
You’ve determined that high-visibility clothing is needed to protect your staff from moving vehicles. But will a simple vest be enough, or do they need full sleeves or even trousers? What are the rules?
WORKPLACE - 08.12.2016
Four suspended jail sentences for management team
A director and three managers from a Port Talbot furniture factory have been severely punished for their failure to improve health and safety conditions. Why did they receive such harsh sentences?
SAFETY BRIEFING - DISPLAY SCREEN EQUIPMENT - 08.12.2016
Brief your staff on computer ergonomics
A high proportion of those who use computers for work will suffer from discomfort in their upper limbs at some point in their working lives. Use our briefing to help staff to help themselves.
CONSTRUCTION - 08.12.2016
What are temporary works?
As a case heard in October 2016 shows, there are high expectations when it comes to the management of temporary works. What are they, why are they so dangerous and what must you do to manage them?
FORK LIFT TRUCKS - 08.12.2016
Crushed under a fork lift truck
CCTV footage that captures the full horror of a fatal fork lift truck accident has been posted online. What can be learned from this and what can you do to avoid similar incidents on your premises?
MOBILE PHONES - 08.12.2016
Fatal distraction at the wheel
A case that followed the deaths of four people has put the use of mobile devices whilst driving into the spotlight. How might this affect you?
YEAR END PLANNING - 08.12.2016
Planning for the corporation tax rate cut
The corporation tax (CT) rate is due to decrease in April 2017. Is there anything you should be doing in the next few months to get maximum benefit from the lower rate?
MERGERS & ACQUISITIONS - 08.12.2016
Due diligence checklist
Whether your business is looking to merge or is the subject of a bid from another business, you may be asked to produce data against a due diligence checklist. What are the objectives of this exercise?
MOBILE PHONES - 08.12.2016
Dealing with the nuisance calls
You’re receiving numerous unwanted calls on your business mobile which is using up your time. Changing the number isn’t an option so what can you do to curb this costly annoyance?
TRAVEL - TAXIS - 08.12.2016
Save on festive taxi fares?
‘Tis the season to be merry, which means you and your staff might be relying on taxis to get you home after an evening of merriment. Could Uber save you some money?
SPREADSHEETS - 08.12.2016
Building checks into spreadsheets
You’ve discovered that members of your team are building and sharing spreadsheets to differing levels of reliability. Are there some basic rules and techniques that they can follow so that you can be sure of accuracy?
STATUTORY ACCOUNTS - 08.12.2016
What to look out for in your first FRS 102 accounts
As we come to the end of 2016, your company may soon be preparing its first set of accounts under FRS 102. What should you be checking when you receive the drafts from the external accountant?
CARS - MOT - 08.12.2016
Cut the real cost of an MOT
By shopping around it’s quite easy to get a deal on an MOT test. But could you also save money by getting your drivers to carry out a few pre-checks before heading to the garage?
TAX - 08.12.2016
Family helps cut tax bill
The cost of employing staff is a legitimate business expense and therefore tax deductible from profits. But if your spouse or partner lends a hand could you cut your tax bill by paying them a salary?
MANAGEMENT ACCOUNTING - 08.12.2016
Turnaround plan
Your company is in difficulties and the managing director has asked you to work on a turnaround plan. What information should you be providing to the management team so that progress can be measured?
VOLUNTARY DISCLOSURES - 01.12.2016
Prompted or unprompted disclosure?
If you make an error on your VAT return there are two ways you can correct it, depending on the amount. What are these, and how can you ensure any penalties are kept to a minimum?
