2017 -
July
VIOLENCE - 21.07.2017
Latest statistics on violence at work
Statistics from government sources have been collated to show the present risk of violence in the workplace. What does the study show and has the picture changed over recent years?
WORKPLACE - 21.07.2017
£2 million fine for falling bales accident
In April 2017 a company was given a large fine in connection with an accident in which a heavy bale of plastic fell on a worker. What happened and how can such accidents be prevented?
PLANT AUTHORISATION - 21.07.2017
Authorising plant operatives
When you appoint someone as a plant operator you should complete a formal authorisation process which confirms that safe systems of work have been agreed by all parties. Formalise this process with our new document.
FOOD HYGIENE - 21.07.2017
Nursery gave nuts to allergic child
A nursery in Godalming has been prosecuted after a child became seriously ill as a result of a nut allergy. What happened and how can you avoid the same mistakes in your business?
SITE SECURITY - 21.07.2017
Which site fencing?
You have a site which requires temporary fencing to prevent unauthorised access by the public. You’ve been told that it’s a legal requirement to install “Heras” fencing. What is this and is the advice correct?
THERMAL COMFORT - 21.07.2017
It’s too hot to work!
Record temperatures in June 2017 resulted in claims that it was too hot to work. What’s the legal position and what should you do on hot days?
COSHH - 21.07.2017
Standard safety phrases for chemicals
When regulations related to the supply of hazardous substances changed in 2015, new terminology was introduced to describe the hazards and safe use of chemicals and mixtures. Do you need to do anything as a result?
SECURITY - ANTI-MALWARE - 11.07.2017
Extra protection
You will obviously have an up-to-date antivirus tool, but in these times of sneaky viruses and ransomware you might want to install a (free) tool or a service that offers extra protection. Is this necessary?
BUSINESS - WEB SERVICES - 11.07.2017
Share your screen with Slack
Perhaps you’d like to demonstrate something on your computer screen whilst communicating with someone remotely? The business communication tool, Slack, has something new to offer.
BUSINESS - PROPERTY - 11.07.2017
Looking for business properties
Whether you are starting up, relocating or renovating your business premises, renting or buying, you can find help online. We’ve looked at the various options.
COMPUTER - PERIPHERALS - 11.07.2017
Not all battery chargers are equal
If you have multiple smartphones and tablets around the house or office, you may have mixed up the chargers. But are all these chargers the same?
LEISURE - MISCELLANEOUS - 11.07.2017
Drones: more compact, increasingly better
Very basic, cheap drones can be bought in toy shops. If you want more possibilities, however, several reliable compact devices can be found, but at much steeper prices. We’ve taken a look at some of them.
WEB SERVICES - ONLINE COMMUNITIES - 11.07.2017
Managing advertisements on Facebook
Facebook Power Editor helps shop owners and companies that advertise on Facebook frequently and who seek greater control of their campaigns. Is this something for you?
E-MAIL - MAILING LISTS - 11.07.2017
Unsubscribing from newsletters
There were recent reports that there’s something fishy about Unroll.me, a service which allows you to unsubscribe automatically from newsletters. What’s the problem and what should you do?
TRANSPORT - MAPS & ROUTES - 11.07.2017
Create your own maps with Google My Maps
Would you like to create a route or a trip showing multiple stops, points of interest, places to stay, etc. available online? The new Google My Maps may be able to help you.
E-MAIL - MISCELLANEOUS - 11.07.2017
The best time to send your e-mailings
When sending e-mailings to your customers you, of course, hope that they won’t be dumped into recycle bins straightway. By choosing the right time to send your e-mails you can improve the results.
PERSONAL WEBSITE - WEBSITE ANALYSIS - 11.07.2017
An attractive layout for your website statistics
Do you use Google Analytics for analysing the user statistics for your website? You may be overwhelmed by all these figures, tables and charts. How do you visually present all this information more attractively?
SOFTWARE - WINDOWS - 11.07.2017
Save your work automatically in Windows
There’s nothing as frustrating as losing several hours’ work because the application you use suddenly crashes or freezes. How can you prevent this from happening in Windows?
payrolling benefits - 10.07.2017
Nightmare of the OpRA
A chance remark by HMRC during a webinar has revealed a problem with payrolling some benefits in kind via the optional remuneration arrangement (OpRA). What do we know about the problem so far?
pay - 10.07.2017
Key cases on paternity and overtime
The employment tribunal has handed down key decisions on paternity and overtime pay. How might they affect your payroll obligations?
compliance - 10.07.2017
PAYE ducks in order?
Do you know what PAYE compliance means now? Since 2013 the rules have changed frequently, with easements introduced to help HMRC as much as employers. So where are we now and what does the future hold?
charitable giving - 10.07.2017
Charitable giving - the ins and outs
Employees have been able to donate through the payroll since 1987. If you’re considering introducing this option for staff, is there lots of red tape to work through? What’s involved and what are the benefits?
travel - 10.07.2017
On yer bike (and other alternatives to the car)
With tax changes to workplace parking now in force is it time to rethink your approach to getting employees to work? What are the alternatives that you should be considering from a payroll perspective?
DISCRIMINATION - 07.07.2017
Man offered oral sex wins discrimination claim
A male employee has successfully claimed sex discrimination after a female colleague said that she would give him a bl*w job if he hit sales totalling £180,000. Why did the tribunal find in his favour?
CONTRACTS - 07.07.2017
Can you alter an unsigned contract?
You recently sent an employment contract out to a successful job applicant. Having done so, you’d now like to alter it by adding an additional term. As the contract hasn’t yet been signed and returned, can you do this?
HEALTH & SAFETY - 07.07.2017
Putting an employee on light duties
One of your employees is struggling to carry out their usual job role because they are awaiting surgery. Do you have a legal duty to provide them with lighter duties and if so, how does this process work?
HOMEWORKING - 07.07.2017
Can we insist staff become homeworkers?
It’s been suggested that you could save money by cutting back on office space and making some staff permanently work from home. Can you insist on such a homeworking arrangement?
UNFAIR DISMISSAL - 07.07.2017
Can a poor attitude justify dismissal?
Sometimes, employees will display what can only be described as a poor attitude. According to the Court of Appeal, where an employee behaves in this way can it justify their dismissal on the grounds of gross misconduct?
TIME OFF - 07.07.2017
Legal rights when undergoing fertility treatment
An employee has just advised you that she will soon be undergoing fertility treatment. Is she entitled to paid time off for this purpose? And what about the partners of those undergoing fertility treatment - do they have any rights?
MERGERS AND ACQUISITIONS - 07.07.2017
Warranty or indemnity?
When purchasing a business the main protection for a buyer comes from the contract. So if your due diligence highlights a particular area of concern, is it better to address it with a warranty or an indemnity clause?
PAYROLL - 07.07.2017
NMW and family employees
As a general rule, all workers must receive the national minimum wage rate that’s appropriate for their age. But what happens if your business employs family members - is there any exemption available that could help cut costs?
FINANCIAL REPORTING - 07.07.2017
Good news for directors’ loans
An amendment to FRS 102 will make it much easier to account for director-shareholder loans in small companies going forward. What’s changed?
INTERNET - 07.07.2017
Save on home broadband
While most of a director’s working time is spent at the office, they also need to work at home. This means going online, but HMRC refuses to allow a tax deduction for broadband costs. What steps can you take to save money?
SPREADSHEETS - 07.07.2017
A faster way to sort data
You receive a sales report each week which always needs sorting to make it more useful. You’ve tried to record a macro to undertake the task but it doesn’t work on different-sized reports. What’s the problem and how can you fix it?
HOLIDAY PAY - 07.07.2017
Holiday pay and overtime - update
You remember reading something about overtime having to be included in holiday pay. If this is true, how do you calculate a day’s holiday pay where the employee’s hours vary?
CARS - 07.07.2017
Not wild about idling
New research has shown what it really costs to leave an engine running whilst the vehicle is stationary. What’s to know and are the potential savings worth the hassle of switching on and off?
EXPORTING - 07.07.2017
Insuring against export risk
With the fall in sterling, your company has decided to seek new markets overseas as part of its growth plan. You’re concerned about non-payment and have heard about export insurance. How can you find out more and obtain cover?
CORPORATION TAX - 07.07.2017
Sell and save
If your company owns shares in another and plans to sell, any gain it makes can qualify for a special tax exemption. But it won’t apply unless conditions are met. If they aren’t, what steps can be taken to cut your tax bill?
MANAGEMENT INFORMATION - 07.07.2017
Using a balanced scorecard
The new managing director has arrived from a large company where a balanced scorecard was used to help run the business. He has asked you to introduce this management tool. What is a balanced scorecard and where should you start?
FINANCE DEPARTMENT - 07.07.2017
Improving efficiency by effective delegation
Your workload is continually increasing so you would like to delegate more to members of your finance team. However, you’re concerned that it might just lead to more work for you if not done properly. How can you ensure you get it right?
VAT - 04.07.2017
VAT when a customer overpays
In June 2017 the Upper Tribunal published its decision in the National Car Parks case against HMRC. While the ruling involved parking charges it includes important principles that can apply to any business. What’s the full story?
PAYE - RTI - 04.07.2017
The latest advice on RTI failures
In June 2017 HMRC updated its guide to the steps it takes where payroll information isn’t reported on time. As an employer what do you need to know?
EXPENSES - 04.07.2017
Is the cost of entertaining a director tax deductible?
One of our subscribers, who runs a one-man company, wanted to know if he was entitled to a tax deduction for the cost of an extravagant meal with his partner following the completion of a successful contract?
SDLT/LBTT - 04.07.2017
Tax-efficient transfer of company-owned property
Your company owns a property which is used as a holiday home by the directors. It’s been decided that it should be transferred to the personal ownership of the shareholders. What’s the most tax-efficient way to do it?
CORPORATION TAX - RETURNS - 04.07.2017
Closing a company - do you need to file a return?
A company you set up didn’t work out and you now want to shut it down. The trouble is up-to-date accounts haven’t been prepared. Will HMRC insist you submit the accounts and tax return even though there’s no profit to report?
PROPERTY - 04.07.2017
Can you claim tax deductions for unused premises?
A tax inspector is disputing deductions for costs relating to unused business premises included in your latest accounts. Are you entitled to tax relief for these or does the inspector have a point?
INHERITANCE TAX - 04.07.2017
A simple clause in your will could save thousands in tax
The terms of your will can significantly affect the tax payable by your estate, especially in the unlikely, but possible, event that you and your spouse die at the same time. How should you word your will to minimise inheritance tax?
DEBT - 04.07.2017
Caught by the new payment practices legislation?
A colleague has heard about the new Reporting on Payment Practices and Performance Regulations 2017 and is worried that your company must comply with them. Which businesses do they apply to?
TAX- SELF-ASSESSMENT - 04.07.2017
Can HMRC insist directors submit tax returns?
In June 2017 a tribunal gave its decision on whether a director had a reasonable excuse for submitting a tax return late. Importantly, HMRC’s view that all directors are obliged to submit a tax return was challenged. What was the result?
TAX - BENEFITS - 04.07.2017
A potentially healthy perk that’s also tax and NI free
You’re looking for ideas to encourage interaction between your staff so they work better as a team. One of your colleagues says that HMRC allows employers to provide recreational activities as a tax-free perk. How does it work?
COMPANY LAW - 04.07.2017
Directors - take care to avoid “unfair prejudice”
A dispute in the board room has left one director (and minority shareholder), claiming their position is now untenable. He’s demanding the others buy his shares at an undiscounted price. Can you ignore this or does he have a case?
LEGAL COMPLIANCE - 04.07.2017
£2.7 million fine over pricing
A company has been fined £2.7 million by the Competition and Markets Authority (CMA) for breaching anti-competition laws. Could this affect a small business like yours?
CONTRACTS - 04.07.2017
Are minimum performance levels binding?
You’re about to enter into a commercial contract for the provision of services. It sets out the minimum service levels required and states that these will be measured by key performance indicators. Are these legally binding?
PERSONNEL MANAGEMENT - 03.07.2017
How to avoid a PR disaster in a crisis
There’s an ongoing dispute between you and an employee which has become rather nasty. Somehow the media has found out and a journalist is now asking some awkward questions. What should you do?
DISCIPLINARY PROCEEDINGS - 03.07.2017
Investigations: can you keep them secret?
You have concerns about an employee and believe the situation requires a disciplinary investigation. If you begin this process, must you inform the employee or can it be concealed from them?
HOLIDAYS - 03.07.2017
Holidays and auto-reply rules
When an employee goes on holiday they should set an auto-reply or out of office response on their work e-mail. How can you ensure these messages are clear, provide accurate information and don’t cause any offence?
UNFAIR DISMISSAL - 03.07.2017
Unfair dismissal - may the force be with you!
In Fower v Shine 2017 the employee, who had ten years’ service, was sacked after he took a day’s holiday at short notice. His subsequent claim for unfair dismissal failed. Why was this?
REFERENCES - 03.07.2017
References and inaccurate sickness information
When providing another employer with a reference about a current or former employee, you can reveal how many days they were absent in a particular period. But what’s the risk to you if you get that information wrong?
PAY - 03.07.2017
How is a day’s pay calculated?
There will be occasions where you’ll need to withhold a day’s pay, for example, if an employee takes unpaid leave. According to the Supreme Court, how should pay for that day be calculated?
REGISTRATION - 03.07.2017
Checking your VAT numbers
HMRC recommends that you verify your customers’ or suppliers’ VAT numbers, but what is the best method of doing this, and what are the consequences of not doing so?
PARTIALLY EXEMPT VAT GROUPS - 03.07.2017
When a partially exempt VAT group buys another company
If you are a partially exempt VAT group which is buying a company, what are the VAT consequences for the buyer, and is there any advice to make things operate more efficiently?
STAFF THEFT - 03.07.2017
What are the VAT consequences of staff thefts?
If staff steal money or goods from you, aside from the most obvious issue, this could have VAT consequences for your business - but what are they and how should you deal with them?
E-BOOKS - 03.07.2017
Zero-rating for e-books?
A key EU Parliamentary committee has changed its attitude toward harmonising VAT rates on e-books and paper books. Are there any useful tips to take advantage of?
FUEL AND POWER - 03.07.2017
Who can benefit from the 5% rate on fuel and power?
Residential properties benefit from the 5% reduced VAT rate on fuel and power, but so can some businesses and charities. Who can potentially qualify, and are there any conditions?
PLACE OF SUPPLY - IMMOVABLE PROPERTY - 03.07.2017
Supplying machinery with an operator to overseas clients
There are complicated rules relating to the hire of plant and machinery with an operator. If the customer takes responsibility for the direction of the work, you might be able to treat the supply as outside the scope of VAT - but how?
