2018 -
June
CASH TRADERS - 29.06.2018
Dealing with HMRC’s mark-up exercises
If your business routinely deals in cash, you could find yourself on the end of an enquiry based on HMRC’s industry benchmarking. Why might this arise, and how can you best prepare yourself?
ACCOMMODATION - 29.06.2018
How to treat off season holiday lettings
Your holiday letting business is currently enjoying a busy summer boom, but you have had a number of enquiries from guests about booking for longer term breaks in the off-season. Why could this lead to a trap?
REGISTRATION - 29.06.2018
What happens if you register late?
You’ve been reviewing the books of your second business, and to your surprise discover that you exceeded the compulsory registration threshold several months ago. What is likely to happen and how can you mitigate the impact?
VAT GROUPS - 29.06.2018
Avoiding liability when eligibility expires
The company you own has been a member of a VAT group for some time, but you are looking to sell some of your shares in it which will lead to a change of overall control. How could this cause hidden problems?
ELECTRONIC PUBLICATIONS - 29.06.2018
E-books to be zero or reduced-rated
A breakthrough on a long-standing issue about the appropriate VAT rate for e-books means that these materials should be reduced or zero-rated soon. What could this mean for your business going forward?
TRAINING - 29.06.2018
Providing overseas staff with language training
Some of your employees have only recently arrived in the UK, and their standard of English needs to improve for them to work effectively. If you pay for lessons, what will the VAT position be and how can you save them money?
STATUTORY NUISANCE - 25.06.2018
Are your lights upsetting the neighbours?
A resident next door to your premises is complaining that your exterior security lighting is keeping them awake at night. Do they have grounds for a complaint and, if so, what should you do about it?
MARKETING - 25.06.2018
Biodegradable bags not such good news
It’s widely assumed that biodegradable bags and packaging are environmentally friendly, but a study commissioned by the government suggests otherwise. What’s the real story?
Packaging - 25.06.2018
Failure to recover and recycle packaging
A paint firm which failed in its obligations to recover and recycle packaging for the last ten years has agreed to pay almost £40,000 in an enforcement undertaking. What can you learn from this case?
OIL - 25.06.2018
Storing oil safely
An oil leak can cause significant and long-term environmental harm. Use our document to make sure your storage is fit for purpose and that any leak is properly contained.
WASTE - 25.06.2018
Illegal waste activities on the radar
The Environment Agency (EA) is cracking down on waste offenders, with a high number of prosecution cases in May 2018 alone. What types of offence have been catching its attention?
AIR POLLUTION - 25.06.2018
Clean air strategy
A draft strategy to deal with poor air quality has been launched by the government. What are its key pledges and how might your business be affected by the new legislation?
WATER - 25.06.2018
Water restrictions likely?
The Environment Agency (EA) has issued a warning that England has to reduce its water use or face “significant supply deficits”. What are the implications?
STAMP DUTY LAND TAX - 25.06.2018
Property - saving income tax at the cost of SDLT
Your accountant has suggested giving a half share of your rental property to your spouse to save income tax. Naturally, you’re keen on the idea, but it could land you with a stamp duty land tax (SDLT) bill. Is there a way to avoid it?
VAT - 25.06.2018
New VAT rules for the construction industry
HMRC has published draft legislation aimed at shifting the VAT liability on building and other construction services from the supplier to the customer. When will the new rules take effect and how might they affect your business?
LOANS - 25.06.2018
Directors’ loans - the importance of proper paperwork
Your company lent a director £20,000 over three years. The board suggested interest should be paid to prevent tax charges. The interest was debited to the director’s loan account, but HMRC says it has no effect on tax. Is this correct?
EMPLOYMENT STATUS - 25.06.2018
Pimlico Plumbers status decision
The Supreme Court has upheld earlier decisions confirming an individual’s claim that he was a “worker” and not self-employed. What are the tax and NI consequences of this ruling?
REMUNERATION PLANNING - 25.06.2018
Can a director be paid before trade begins?
New companies often incur start-up costs before they begin trading. Is it sensible from a tax and NI point of view for directors to start taking income before the business generates any money?
NATIONAL INSURANCE - 25.06.2018
How many employment allowances can you claim?
Your existing company employs several workers. You’re starting a new business shortly which will also employ staff. Are you entitled to just one NI employment allowance to cover both businesses or can you legitimately claim two?
INCOME TAX - 25.06.2018
Scottish taxpayer saga rumbles on
The five-rate Scottish tax system has thrown up several problems. This time it’s a twist in the way that marriage allowance works. Some people will lose, while others will gain, but how can you work out which group you’re in?
LEISURE - PHOTOGRAPHY - 25.06.2018
Managing and editing photos with darktable
One of the best and most popular programs to manage and edit photos is Adobe Lightroom. However, it costs around £110. If you prefer a free alternative, is darktable a good choice?
BUSINESS - CUSTOMERS SERVICE - 25.06.2018
The secrets of good “webcare”
If your business is active on the Internet, you will inevitably have to pay proper attention to “webcare” or online customer service. How do you go about this in practice?
SECURITY - MALWARE - 25.06.2018
Help, I clicked on a malware link! What now?
As you will certainly know by now, it’s definitely not a good idea to click on an unknown hyperlink as you can unwittingly download malware in this way. What can you do if you inadvertently click on such a link?
E-MAIL - E-MAIL USE - 25.06.2018
Not too much e-mail, please
The holidays are drawing near. Great, but are you already dreading the e-mail chaos that you will find in your mailbox on your return? Here are some ways to avoid it.
NEWS - NEWS SITES - 25.06.2018
Google News renewed
You can easily keep track of the news at any time of the day using your computer or smartphone. You’re probably using the app or the website of your favourite newspaper for this purpose. The new Google News bundles all this for you.
WEB SERVICES - ONLINE OFFICE - 25.06.2018
Distilling text from PDFs
Suppose you want to pluck the content from a PDF document without using a special application. How can the cloud drives, Microsoft OneDrive or Google Drive, help you?
COMPUTER - MONITOR - 25.06.2018
Multiple displays in Windows 10
It used to be a luxury to work with two monitors, but now most laptop users can work on a separate screen. What is the best way to make optimal use of two screens?
BUSINESS - ENERGY - 25.06.2018
Saving energy - benefits for business
It’s almost universally understood that climate change poses a threat to world order. But what can businesses do to improve their bottom line?
LEISURE - TRAVEL - 25.06.2018
Finding a cheap hotel room
Are you thinking of making a trip just before your summer holiday? Or are you planning a city or business trip in the autumn? Which websites will help you find the lowest hotel prices?
SOFTWARE - AUDIO - 25.06.2018
Working with audio in Windows
Although many people have switched to streaming music, you might still want to play, edit or convert your audio files. Which programs and webtools can help you and how do you use them?
TAX - LOSSES - 25.06.2018
Maximise tax refunds for share losses
If you lose money on an unsuccessful venture the tax system offers some help in the shape of “loss relief”. Usually this is worth between 10% and 45% of your investment. What steps can you take to maximise tax relief?
TAX - EXPENSES - 25.06.2018
Can your company help with the cost of equipment?
You’re buying fancy IT equipment that you’ll use some of the time for work. Your fellow directors have agreed that the company can contribute to the cost. Can this payment be made tax free?
CONTRACTS - 25.06.2018
Can contracts be varied orally?
Many commercial contracts contain a “no oral modification” (NOM) clause that requires any variations to be agreed in writing. The Supreme Court has considered whether such NOM clauses are enforceable. What did it decide?
LEGAL COMPLIANCE - 25.06.2018
Justify your salary?
The government has announced that it will force companies to publish and justify the pay difference between their directors’ and employees’ salaries from 1 January 2019. Should you be worried by this?
BUSINESS MANAGEMENT - 25.06.2018
Finding your purpose?
Apparently, one in four managers say that they would take a pay cut to be part of a “business with purpose”. Do you need such a purpose and, if so, how do you go about finding it?
FUEL COSTS - 25.06.2018
Motorway meetings - madness and magic
Face-to-face meetings are becoming increasingly important again (given the time spent in front of screens). But where’s best to meet and what can you do to keep travel costs under control?
BANKING - 25.06.2018
Speedy bank switching?
Five years ago, a new service was launched to help small and medium-sized businesses switch bank accounts. But how many are using it and is change always a good thing?
EMPLOYMENT STATUS - 25.06.2018
Off-payroll rules and the private sector
HMRC’s long-awaited consultation on extending the 2017 off-payroll rules to the private sector has now been published. What’s to know?
EXPENSES AND BENEFITS - 25.06.2018
All change for P11Ds
It’s that time of year again when employers and agents try to wade through expense claims, finance reports and invoices to prepare P11Ds. Are you aware of the new calculations on this year’s form?
COURT ORDERS - 25.06.2018
Court order complexities
Court orders can be an effective way for creditors to get their money back by requiring employers to make deductions direct from an employee’s pay. But what are the pitfalls to be wary of?
EQUAL PAY - 25.06.2018
Gender pay gap enforcement begins
The Equality and Human Rights Commission (EHRC) has announced that enforcement activity around the gender pay gap begins in June 2018. Who and what is it targeting and should you be worried?
PAYE SETTLEMENT AGREEMENTS - 25.06.2018
Full and final settlement?
PAYE settlement agreements (PSAs) play an important role in the management of benefits and expenses, but they have changed for 2018/19. What do you need to know to play it safe?
SELF-ASSESSMENT - 22.06.2018
How can you minimise the risks associated with a return?
Submitting a self-assessment tax return for a client carries risks. HMRC has a broad range of powers, such as opening enquiries and raising discovery assessments, and isn’t afraid to use them. How can you minimise the risk to your clients?
CORPORATION TAX - 22.06.2018
When land is subject to a compulsory purchase order
After numerous delays and public opposition, phase one of the HS2 project is underway, with further phases to follow in the coming years. How could this and similar projects leave your company clients with a tax bill, and what relief is available?
SHAREHOLDINGS - 22.06.2018
Investing in shares: personally or through a company?
Your client runs a family company. One of her associates is looking for investment and has offered her shares. She has agreed, but wants your advice as to whether it would be better to buy them personally or through her company. What advice do you give?
DISGUISED REMUNERATION - 22.06.2018
Settlement window extended
HMRC’s settlement opportunity for “disguised remuneration” arrangements was due to close on 31 May 2018, but has been extended. What is the potential benefit to your clients in using it?
INHERITANCE TAX - 22.06.2018
Make clients aware of the taper relief trap
Some of your clients may have a reasonable knowledge of the inheritance tax rules regarding lifetime gifts, but with tax things are never as simple as they seem. Why might their understanding of taper relief be wrong, and how can you rescue the situation?
MAKING TAX DIGITAL - 22.06.2018
Preparing yourself and your clients for the VAT launch date
Making Tax Digital will hit VAT-registered businesses first, starting with VAT periods beginning after 1 April 2019. How can you start preparing for this, and can you get used to the requirements before that date?
FIRE SAFETY - 21.06.2018
Fire safety review findings
The Grenfell tragedy prompted an independent review of the building regulations and fire safety regime. What can be learned from this?
MAINTENANCE - 21.06.2018
Bypassing safety devices
A manufacturer has been fined after a maintenance worker used a spare safety key to access a guarded enclosure and became fatally trapped. What should have been done to prevent this?
PEST CONTROL - 21.06.2018
Must you sign up to a pest control contract?
You have a catering unit in your building, and during a recent audit you were asked whether you have a pest control contract in place. Pests have never really been an issue for you. What is legally required?
GAS - 21.06.2018
Colour coding and labelling of gas bottles
The industry body which advises on compressed gases safety has published an update guidance sheet to help you understand the cylinder colour coding and labelling rules. What does it say?
DATA protection - 21.06.2018
Does the GDPR affect safety management?
You’re under the impression that the GDPR requires you to shred all the health and safety-related personal data you have collected over recent years. Is this necessary?
ACCIDENT REPORTING - 21.06.2018
How should you manage accidents to children?
Some of the visitors to your premises are children. If they are injured, what are the rules for dealing with accidents? And are there any special requirements for giving first aid and accident reporting?
VIOLENCE AT WORK - 21.06.2018
Physical assaults on the rise
Data obtained by Unison shows an alarming increase in violent offences committed against NHS staff in England. What are the details, and if you have a similar problem, what can be done to improve the situation?
HEALTH & SAFETY - 19.06.2018
Returning to work after a stroke
Apparently, at least 25% of strokes affect those of working age. If one of your employees has suffered a stroke but feels ready to come back to work in the near future, how should you approach their return?
UNFAIR DISMISSAL - 19.06.2018
Employee accused of theft awarded £20,000
An employee who was accused of stealing a soft drink and subsequently dismissed has been awarded over £20,000 by the tribunal. Where did the employer go wrong?
DISCRIMINATION - 19.06.2018
Training fees, maternity leave and discrimination
Many employers that fund training insist on reimbursement if the employee leaves within a certain period. With the right agreement this is perfectly legal but what must you not do if the employee then goes on maternity leave?
DEPENDANTS’ LEAVE - 19.06.2018
Dependants’ leave during school holidays
During the school holidays many working parents struggle with childcare arrangements, particularly over the summer months. At what point does a childcare problem entitle an employee to take dependants’ leave?
CONSTRUCTIVE DISMISSAL - 19.06.2018
The danger of threatening a pay cut
In a 2018 case, the employer threatened to impose a significant pay cut on the employee due to his dwindling sales figures. According to the Employment Appeal Tribunal, why was this threat problematic?
PERSONNEL MANAGEMENT - 19.06.2018
A motivational trick to improve performance
You have an employee who does their job well but there are a couple of things you would really like them to do differently. There’s one approach you could take which is likely to get them to comply without hesitation; what is it?
REFERENCES - 19.06.2018
The GDPR reference exemption
Under the GDPR employees have rights to access personal data. However, the new Data Protection Act 2018 (DPA) carves out a specific exemption for references. What do you need to know?
PAYROLL - 18.06.2018
Forthcoming changes to pay slips
From 6 April 2019, workers will have the right to be issued with an itemised pay slip which may need to contain additional information. What do you need to know?
CONTRACTS - 18.06.2018
Is a zero-hours contract different?
A zero-hours employee has been held to be employed on the same type of contract as a full-time employee. What does this decision mean in practice?
TRIBUNALS - 18.06.2018
Understanding the “stop the clock” provisions
Acas early conciliation (EC) is mandatory before most types of employment tribunal claim can be brought. However, EC stops the clock on tribunal time limits for instituting proceedings. How do these extension of time provisions operate?
CONTRACTS - 18.06.2018
When might you be able to rely on a frustrating event?
Frustration says that an employment contract can be treated as discharged by operation of law. It might sound simple enough but, in reality, employment tribunals are slow to apply it. When might you be able to invoke the doctrine of frustration?
DATA PROTECTION - 18.06.2018
Complying with the GDPR when using third-party processors
If you engage any third-party processors to handle employees’ personal data, you’ll need to ensure you’ve complied with the relevant provisions of the GDPR. What do you need to do to protect the business?
DISCIPLINARY PROCEEDINGS - 18.06.2018
How should you handle criminal conduct?
Where an employee is alleged to have committed a criminal offence, whether at work or outside the workplace when they’re off duty, how should you deal with that allegation and what should you do if the police are also involved?
BUSINESS RESTRUCTURING - 18.06.2018
How to manage a restructure
Restructuring might seem like the answer to many problems, but if not executed effectively it can quickly turn into a disaster, taking years to recover from. What steps do you need to take to make a restructure work?
DISCRIMINATION - 18.06.2018
Employer need not know consequences of disability
The Court of Appeal has held that an employer was liable for discrimination arising from disability after it dismissed an employee for misconduct. The employer was unaware that the misconduct was due to a disability. What does this ruling mean in practice?
MTD - 13.06.2018
Landlords added to MTD pilot
In April 2018 HMRC launched its pilots for Making Tax Digital for VAT and business. It’s now added landlords to the list. Is using the MTD pilot worth trying or should you avoid it for as long as possible?
DIVIDENDS - 13.06.2018
Pay a dividend now to defer and reduce last year’s tax
Your accountant is finishing work on your company’s accounts. He suggests paying a dividend to cover payments your company made last tax year which will otherwise be taxed as benefits in kind. Will this cause trouble with HMRC?
VAT - 13.06.2018
VAT when incorporating your business
After taking advice from your accountant you’re transferring your business to a company to achieve direct tax savings. The transfer will also have VAT consequences. What are they and how should you tackle them?
TRADE - 13.06.2018
Tax and paid carers
One of our subscribers is thinking of fostering one or more children for which she’ll receive payment from her local council. She wants to know if the income exceeds expenses will she have to pay tax on it?
EXPENSES - 13.06.2018
Business seminars - are they always tax deductible?
You’re considering attending a weekend seminar for work. Because it includes accommodation and meals it’s pricey. If you can get tax relief for it you’ll go, so can a tax deduction be claimed or not?
ENQUIRIES - 13.06.2018
APNs and how to manage them
HMRC recently received a lot of stick for issuing thousands of accelerated payment notices (APNs) in error. In view of this what should you do if you receive one?
