2018 -
September
OUTPUT TAX - 28.09.2018
How do you treat sales to the Crown Dependencies?
The VAT treatment of sales to the UK, EU and non-EU customers differs, but many businesses get confused when it comes to the Channel Islands and the Isle of Man. How can you be sure of getting it right?
VAT GROUPS - 28.09.2018
Do anti-avoidance provisions apply to your VAT saving?
Your accountant recently advised you to form a VAT group in order to enjoy savings, and you duly did so. However, you have now read about HMRC using its anti-avoidance powers to counter tax savings with groups. Should you worry?
CAPITAL GOODS SCHEME - 28.09.2018
Getting the VAT right when disposing of capital items
You are probably used to accounting for VAT on your sales, but you may have to consider the capital goods scheme rules. What is the adjustment period for commercial property, and what happens if you sell an item before it ends?
MARGIN SCHEMES - 28.09.2018
Accommodation sharing and the tour operators’ scheme
If your business is looking to raise extra income by providing short-term holiday accommodation of the Airbnb type, you will usually charge VAT on the full price. Is there a way of securing a legitimate VAT saving?
CARS - 28.09.2018
Reclaiming VAT on business cars
If you purchase a car for your business, you can only reclaim the VAT if you meet tough conditions. For small businesses, the challenge can often be proving that these have been met. How can you ensure that you don’t miss out?
BREXIT - 28.09.2018
HMRC confirms “no-deal” plans
The UK is less than six months from leaving the EU, and the future relationship is still unclear. What do HMRC’s newly published “no-deal” plans mean for your VAT accounting?
RETURNS - 27.09.2018
HMRC misleads taxpayers about appeals
A taxpayer appealed against a penalty for submitting her tax return late. HMRC and the First-tier Tribunal agreed that she didn’t have a reasonable excuse for this. However, the judge decided to reduce the fine. What’s the full story?
TAX SCHEMES - CHILDCARE - 27.09.2018
Time to join the Tax-Free Childcare club?
Problems with HMRC’s new Tax-Free Childcare continue to crop up. You’re thinking of using the scheme, but you’re not sure whether it will leave you better off. How should you decide?
PENSIONS - 27.09.2018
Don’t miss out on a pension tax break
After deferring your state pension for a few years you decided that it’s now time to take it. You have the option of a higher pension or a lump sum. The latter offers the chance of some tax planning. What’s involved?
VAT - 27.09.2018
When are late VAT claims allowed?
Your bookkeeper has picked up on several purchases for which VAT hasn’t been reclaimed. Some transactions are several years old and reclaiming the VAT might involve more than you think. What’s required?
PROPERTY - 27.09.2018
Change to VAT on service charges
From 1 November 2018 property service companies will no longer be able to use HMRC’s concession to exempt certain types of supply. As a landlord how might this affect you?
EXPENSES - 27.09.2018
Tax and the cost of medical treatment
One of our subscribers needs a back operation. He can get it done privately in a matter of weeks but it’s expensive. As he needs treatment to do his job he asked HMRC if he could claim a tax deduction. It said no, but is this right?
SOFTWARE & WEB SERVICES - VIDEO - 27.09.2018
Subtitle your videos yourself
Suppose you’ve created your own company video and you would like to provide subtitles for your foreign customers. Here are some methods and free tools you can use for this purpose.
COMPUTER - MONITOR - 27.09.2018
Setting up your monitor(s) in Windows 10
Windows 10 comes with a range of settings which enable you to make better use of your computer monitor(s). What adjustments are necessary and what tools can you use for this purpose?
E-MAIL - E-MAIL USE - 27.09.2018
More effective e-mails in five steps
When you send an e-mail, you want it to have a specific result. How can you make sure that your message achieves the desired goal? Here are five rules of thumb.
TRANSPORT - MAPS & ROUTES - 27.09.2018
Get going with Google Maps
Do you use Google Maps to calculate routes, avoid traffic jams and check your public transport options? Here are some simple tips to use Google Maps even more efficiently.
BUSINESS - TRAVEL - 27.09.2018
Adding value to your business trips
Ok, you have your flights and hotel booked, now you can focus on making your trip a success. What apps and sites should you be using?
WEB SERVICES - ONLINE COMMUNITIES - 27.09.2018
Advertising or “boosting” on Facebook: which is best?
On your business Facebook page you can highlight certain posts against payment. You have two options: you can either “boost” a post or set up a fully-fledged advertising campaign. What are the differences?
WEB SERVICES - CLOUD STORAGE - 27.09.2018
How to make good use of OneDrive
Microsoft OneDrive is the cloud storage service which is integrated into Windows 10. What are the main advantages of this web service compared with the other cloud services?
ENTERTAINMENT - MUSIC - 27.09.2018
YouTube Music: worthwhile?
Google recently launched a new service, YouTube Music. Is this music streaming service better than its competitors? We’ve taken an indepth look.
E-MAIL - E-MAIL SOFTWARE - 27.09.2018
New tips for Outlook users
If you’re a professional Outlook user, you will appreciate how powerful this e-mail program is. Here are some less familiar tips to make even better use of Outlook.
COMPUTER - MISCELLANEOUS - 27.09.2018
Undo your errors
You’re probably familiar with the keyboard shortcut Ctrl-Z (in Windows) or Cmd-Z (on Mac) to undo an action on your computer. But are you familiar with all the possibilities of the undo function?
PERSONAL WEBSITE - WEBSITE DESIGN - 27.09.2018
Not enough website visitors? What should you do?
If your website hasn’t produced the success you had hoped for, what should you do to attract more visitors to your website? We’ve collected tips given by several experts.
STAFF ATTENDANCE - 27.09.2018
Get them to work on time
You’ve noticed that a hard core of staff arrive at work up to 15 minutes late each morning. For them, this tardiness has become the norm. What’s the best way to approach this problem?
DIRECTORS’ LIABILITY - 27.09.2018
Warranty or indemnity?
At some point you might be asked to provide a condition, warranty or indemnity on behalf of the company. But what’s the difference between them and are there any implications for the directors personally where they are given?
TAX - LOANS - 27.09.2018
Corporation tax refunds and directors’ loans
A director shareholder has run into financial trouble and can’t repay money he borrowed from the company. As a goodwill gesture the board has agreed to forgo repayment, but for tax reasons should it write off or waive the loan?
DIRECTORS’ DUTIES - 27.09.2018
Any duties once the directorship ends?
All directors are subject to seven statutory duties which are set out in the Companies Act 2006. They must be complied with fully during the directorship, but do they continue to apply once the director resigns?
INSURANCE - 27.09.2018
Where’s your insurance certificate?
A small company has been fined £726 and ordered to pay prosecution costs of £557 because it wasn’t displaying a valid employers’ liability insurance (ELI) certificate. What must you do by law?
WASTE - 27.09.2018
Large fine for burning hazardous waste
A firm in Newcastle has pleaded guilty to the open burning of waste and mixing hazardous and non-hazardous materials. What lessons can be learned from this case?
MATERIALS - 27.09.2018
What are bioplastics?
As plastics continue to attract negative attention, greener alternatives are coming to the fore, including “bioplastics”. What are they and do they warrant a further look?
LIGHTING - 27.09.2018
Lights go out for halogen
On 1 September 2018 the manufacture of new halogen light bulbs, which have been used for more than 60 years, was banned across Europe. What has led to this and is it a positive move?
LOGISTICS - 27.09.2018
Low carbon couriers
Some businesses have started looking at alternatives to diesel vehicles to deliver goods. Could a greener courier option, like someone using a purely electric vehicle or electric bike, be something to consider?
MANAGEMENT SYSTEMS - 27.09.2018
Update to ISO 50001
The energy management standard ISO 50001 has been revised for the first time since it was published to reflect trends such as rising energy costs and climate change. What has changed and what do you need to be aware of?
PACKAGING - 27.09.2018
Plastic bag levy charge going up
The government plans to extend compulsory plastic bag charging. What has brought this on, which stores will be affected and when can you expect the changes to be made?
WASTE - 27.09.2018
Waste criminals target landlords
The Environment Agency has warned that criminals are dumping waste in commercial units across the country. How can you keep your premises safe?
TRIBUNALS - 21.09.2018
Employer spends £64,534 defending tribunal claim
It’s been reported that one employer has spent over £64,500 on legal fees successfully defending a tribunal claim. Is that how much it costs to defend a claim these days?
ABSENCE MANAGEMENT - 21.09.2018
Not back from annual leave as return flight cancelled
An employee has sent an e-mail saying they’ll be a few days late returning to work from annual leave as their flight back to the UK has been cancelled. As they say it’s not their fault, what should you do now?
RESIGNATIONS - 21.09.2018
Resignations to stay private?
In September 2018 Chris Evans shocked his bosses when he unexpectedly announced his resignation live on air. Can you insist that employees keep resignations private until you say otherwise?
UNFAIR DISMISSAL - 21.09.2018
Unfairly dismissed over “knob head” e-mail
The Employment Appeal Tribunal has ruled that an employee who was sacked for calling a colleague a “knob head” was unfairly dismissed. Does that mean this type of language is now acceptable in your workplace?
DISCRIMINATION - 21.09.2018
The Equality Act and mysterious beliefs
Religion and belief is one of the characteristics that’s protected by the Equality Act 2010. If you aren’t aware that an employee holds a particular belief, can they still claim protection under the Act?
CONTRACTS - 21.09.2018
How to safely extend a fixed-term contract
An employee is nearing the end of a one-year fixed-term contract. As they’re good at their job, you’d like to extend it for a bit longer, but you don’t want to hand them any employment rights on a plate. What’s the answer?
SSP - 21.09.2018
Statutory sick pay and non-emergency procedures
There are many surgical procedures that an employee may choose to undergo. In this situation, would they be entitled to receive statutory sick pay (SSP) for any period of absence following the non-emergency procedure?
TAX-EFFICIENT INVESTMENTS - 21.09.2018
Two-tiered social investment system established
The efficient social investment tax relief inventive was expanded by changes confirmed in late 2017, but with the caveat that only new social enterprises could benefit. Does this mean your older clients now miss out?
ANTI-AVOIDANCE - 21.09.2018
Warning to umbrella company users
HMRC’s latest published spotlight focuses on avoidance schemes marketed through umbrella companies. Do any of your clients need to be worried?
SCOTTISH INCOME TAX - 21.09.2018
Working with two tax systems
Your Scottish taxpayer clients are subject to the new Scottish income tax regime, which doesn’t always mesh well with the main UK rules. What are the problem areas you’re likely to see in practice?
COMPANY SALE - 21.09.2018
Advance planning for capital gains tax and inheritance tax
Husband and wife clients have received an offer for the sale of their trading company. They are hoping to use some of the proceeds to provide for their family. What pre-sale planning can be done to save them both capital gains tax and inheritance tax?
CORPORATION TAX - 21.09.2018
Ensuring corporate sponsorship is deductible
Many businesses choose to support local community endeavours, such as sports teams, via sponsorship. Claiming a corporation tax deduction can be less straightforward than you might think though. What is the potential problem and how can you address it?
TRUSTS - 21.09.2018
Is planning with trusts still worthwhile?
Back in 2006, the tax regime for trusts was overhauled significantly. Many now perceive tax planning with trusts to be obsolete, but is that really the case? If not, when should your clients consider using one?
TAX SCAMS - 20.09.2018
Fake tax refunds
HMRC claims to have successfully prevented half a billion phishing e-mails from reaching their targets. But tax scamming is still a real problem. What advice can you give to staff?
COMPLIANCE - 20.09.2018
Non-executive directors - payroll or self-employed?
HMRC has been cracking down on companies which engage the services of their non-executive directors (NEDs) on a self-employed basis. What do you need to do to avoid enforcement action?
TERMINATION PAYMENTS - 20.09.2018
HMRC’s views on the new rules
We asked HMRC some of your FAQs about the new termination payment rules, covering everything from the definition of a pay period to the position on pension payments. What did it have to say?
IMMIGRATION - 20.09.2018
Settled status
The government has published a toolkit for employers of EU nationals who want to apply to stay in the UK post-Brexit. What do you need to know and what can you do to support an employee’s application?
INCENTIVE SCHEMES - 20.09.2018
Employee incentive schemes - key payroll points
You’d like to reward ideas that your staff put forward to improve the business. You have in mind an incentive scheme that pays out cash awards. What are the key things to be aware of to avoid a nasty tax bill?
DIRECTORS’ RESPONSIBILITIES - 17.09.2018
Director disqualified for six years
A company boss who wound up his company to avoid paying a health and safety fine has found himself back in court and banned from being a director for the next six years. Why was he caught out?
GROUNDS MAINTENANCE - 17.09.2018
Tree went in wrong direction
A company has been fined after an 82-foot tree landed on cars and narrowly missed members of the public during a felling operation. What caused the incident, and if you’re planning tree work what procedures should you follow?
WORK EQUIPMENT - SAFE SYSTEM OF WORK - WORKSTATION - 17.09.2018
Training staff to sit comfortably
The risks associated with the use of display screen equipment aren’t headline news, but they shouldn’t be overlooked. To make your staff aware of the risks and how to minimise them, use our new safe system of work.
OCCUPATIONAL HEALTH - 17.09.2018
Mental health sticking plaster
The HSE has questioned the value of mental health first aid (MHFA) training. If it’s correct, should you avoid such courses?
FORK LIFT TRUCKS - 17.09.2018
Accident was caused by new fork lift truck
A company which introduced a new type of fork lift truck to its workplace has been heavily penalised after mistakes led to a serious accident. What happened and how can you avoid similar errors?
FIRE - 17.09.2018
Arson attack showed up deficiencies
The Royal Stoke University Hospital is making major fire improvements following an arson attack in June 2017 which caused £445,000 of damage. What’s the story?
CONTRACTOR SELECTION - 17.09.2018
SSIP is taking months - can it be done quicker?
It’s come to light that obtaining a Safety Schemes in Procurement certificate can take many months. Are there ways of getting through the process more quickly?
SECURITY - ANTI-MALWARE - 14.09.2018
Windows security
As you know, Windows 10 comes with many security functions. However, most of them are hidden. What are they, and how do you configure them in order to increase your system’s security?
WEB SERVICES - MISCELLANEOUS - 14.09.2018
Automate your day with IFTTT
IFTTT is a system that lets you establish connections between web services and thus enables you to automate certain tasks. Here are some examples of what IFTTT can mean to you.
HEALTH - ERGONOMICS - 14.09.2018
Staying healthy at your desk
Do you spend many hours sitting at your desk every day? Which Google Chrome extensions or smartphone apps can help you to stay fit and healthy in spite of your sedentary life?
TELEPHONY - INTERNET TELEPHONY - 14.09.2018
Switch to the new Skype?
People who want to download Skype can now choose between the latest version 8 and the “classic” Skype 7 (which was to be discontinued on 1 September 2018). Why are there two versions and how do you choose between them?
E-MAIL - E-MAIL USE - 14.09.2018
Oops, I’ve e-mailed the wrong person…
Sending an e-mail to the wrong person can be highly embarrassing and can have an adverse impact on your image. What are the best ways to prevent such mishaps?
WEB SERVICES - VIDEO - 14.09.2018
Sharing videos safely
Suppose you’ve made a company or holiday video and want to share it easily and safely with colleagues, customers, family or friends. Here are some of your options.
WEB SERVICES - VIDEO - 14.09.2018
Make your YouTube channel even more professional
In your own YouTube video channel, you can collect and manage all kinds of videos and share them with your customers. Here are some simple tips to make this platform better known to your target audience.
WEB SERVICES - ONLINE OFFICE - 14.09.2018
Create presentations with Moovly
Are you looking for an alternative to the rather static PowerPoint? The cloud tool Moovly promises dynamic video-format presentations. How useful is this for your business?
SECURITY - SMARTPHONES - 14.09.2018
Make your iPhone safer
iPhones have a reputation of being safe devices: apps are strictly screened and there’s hardly any malware. Still, here are some extra measures you can take to make your iPhone even safer.
BUSINESS - TRAVEL - 14.09.2018
A business trip - where to stay?
Use hotel comparison sites, the sharing economy, even Ryanair Rooms? Just how do you decide where to stay when travelling on business?
REFERENCE WORKS - ENCYCLOPAEDIAS - 14.09.2018
Does Wikipedia really know everything?
For many people, Wikipedia remains the source of information par excellence. Still, there are doubts about the reliability of the articles. So how do you use this information source intelligently?
PROPERTY - 14.09.2018
Can selling a property by lottery save tax?
Despite HMRC’s best efforts, tax schemes often use legitimate and ingenious ways to reduce taxes. One such scheme that’s been around for a while involves selling a property by raffle or lottery. Is this something worth considering?
VAT - CONSTRUCTION - 14.09.2018
When can you apply the reduced rate to your services?
You’re quoting for a house renovation job for a private customer. You could steal the march on your competitors if you can charge the special 5% VAT rate instead of the standard 20%. What conditions must be met to qualify?
CAPITAL GAINS TAX - 14.09.2018
Goodwill incorporation trick is still tax efficient
In December 2014 HMRC introduced rules which blocked the tax break for sole traders and partners who were paid for the goodwill of their business when they transferred it to a company. How can you work around the block?
VAT - BREXIT - 14.09.2018
No-deal Brexit plans published
With the deadline just six months away, HMRC has issued a statement about what will happen if no trade deal with the EU is agreed. What might this mean for your business?
TERMINATION PAY - 14.09.2018
Terminating a directorship tax efficiently
Discussions in the board room have led to one of the directors moving on. The company intends to pay a lump sum if she goes now. What’s the most tax and NI-efficient way to pay her?
