2019 -
June
WATER RESOURCES - 26.06.2019
Drought problems despite all the rain
The National Drought Group (NDG) has issued a report on the state of water resources in summer 2019. It says that low water levels will take a while to recover. What’s the expected impact?
ENVIRONMENTAL MANAGEMENT - 26.06.2019
Update on 25-year environment plan
The government says that 90% of the commitments in its strategic environmental plan are underway. What do you need to know?
STATUTORY NUISANCE - 26.06.2019
Big stink at power plant
A firm which operates an anaerobic digestion plant in Middlesbrough has been fined for the four days of misery it caused residents nearby. It blamed a contractor, but why did the excuse not wash?
WASTE - 26.06.2019
Suspended jail term for burning illegal waste
A court has heard how a farmer continued to collect and burn hazardous waste which included white goods and dead animals, despite warnings from the Environment Agency. Why was his claim for waste exemption unsuccessful?
FLOW CHART - ENVIRONMENTAL INCIDENT INVESTIGATION - 26.06.2019
A thorough response to incidents
If you have an environmental incident such as the release of a harmful substance to a local watercourse, a prompt and thorough investigation is required. Our flow chart will keep your staff on track.
FLOODING - 26.06.2019
It is time to plan for future floods?
New evidence has been published by the Environment Agency (EA) to help plan for flood and coastal risk up to 2065. What does it say and how might you need to prepare for future flood risk?
PLASTIC - 26.06.2019
Is “free from plastic” fantastic?
Your directors want you to go plastic free. They think this makes sense given the current negative image surrounding the material and they’re worried by new regulations that seem to be anti-plastic. What can you do?
ENQUIRIES - 26.06.2019
Was HMRC out of time to make an assessment?
In May 2019 the Court of Appeal ruled on HMRC’s handling of a dispute over a self-assessment tax return relating to an avoidance scheme. The ruling included helpful pointers for anyone completing a tax return. What did the judges say?
CAPITAL ALLOWANCES - 26.06.2019
Improve your leased premises tax efficiently
You want to make improvements to your business premises. The landlord has agreed as long as he approves the work first. It includes the installation of fixtures to the building. Who’s entitled to the tax deduction for these?
VAT - 26.06.2019
New VAT rules for construction
A major change to the way VAT applies to the construction industry is just three months away. Will you be affected and how should you prepare for it?
PROFIT EXTRACTION - 26.06.2019
Remuneration planning for subsidiaries
You’re planning the remuneration package for the directors of two new subsidiaries of your company. What should you be considering to maximise tax and NI efficiency?
EXPENSES - 26.06.2019
Tax on personal use of business accommodation
You’re working on a long-term contract that keeps you away from home. You’ve rented an apartment for six months to keep costs down. Will you be taxed if you use the flat at weekends or your family visits?
PROPERTY - 26.06.2019
Airbnb - what are the tax consequences?
This summer will be your first stab at the Airbnb market. You’ve read a lot about the various alternatives for tax deductions and allowances you can claim, but which are open to you and which can save you the most tax?
SOCIAL MEDIA - 25.06.2019
Can buying Twitter followers boost your business?
An external social media consultant has said that you need to buy several thousand Twitter followers to get ahead of the competition. Is this a good idea and what else do you need to consider?
TAX - DIVIDENDS AND BENEFITS - 25.06.2019
Dividends that can delay your 2018/19 tax bill
It’s a couple of weeks until the deadline for declaring benefits in kind to HMRC for 2018/19. How can you use a current year dividend to prevent the resulting tax charge and replace it with a lower one payable at a later date?
PENSIONS - 25.06.2019
State pension myths
The single-tier state pension was introduced in April 2016. Contrary to its name, many people starting their pension will be paid at different rates. Why, and is there a way to increase what you get?
ENVIRONMENT - 25.06.2019
How to avoid an idle fine
Councils can apparently fine drivers for leaving their engines idling. What are the rules, what advice should you give your drivers and are there any potential savings here for you?
E-MAIL - WEBMAIL - 21.06.2019
Migrating from Gmail
Suppose you want to quit using Gmail (for instance for privacy reasons) and you would like to migrate all your e-mail and contacts to an alternative. What are your options and how do you tackle this?
SOFTWARE - WINDOWS - 21.06.2019
What’s new in the Windows 10 May Update?
Once or twice a year, Microsoft offers a major update for its Windows 10 operating system. With some delay, the May update has been released. What does it have to offer?
SOFTWARE - AUDIO - 21.06.2019
Editing audio in the revamped Audacity
Suppose you need to record your voice for a presentation, to shorten a commercial or to improve the quality of an audio file. All of this is possible with Audacity. This free program has just received a new update.
WEB SERVICES - LANGUAGES - 21.06.2019
Handy translation apps
Most people have their smartphone in their pocket wherever they go. With the right translation app, you can make yourself better understood when you’re abroad. Here are some good examples.
BUSINESS - WEB SERVICES - 21.06.2019
Show your ideas
Would you like to be able to brainstorm with others via the Internet, with chat facilities and other communication options? Give the following brainstorming tools a try.
PERSONAL WEBSITE - WEBSITE DESIGN - 21.06.2019
Tips for a successful B2B website
The way you approach online marketing depends on whether you are targeting businesses or consumers. How do you tailor your website to your target audience?
BUSINESS - WASTE MANAGEMENT - 21.06.2019
Managing waste, not wasting money
With the current focus on the environment, there will be more regulation in the UK’s waste management sector. We look at obligations and benefits for SMEs.
LEISURE - BOOKS - 21.06.2019
Reading on a Kindle?
Amazon’s Kindle e-reader has been around for more than ten years already, and several versions of this device are currently available. Which model should you choose, and where do you find (free) Kindle e-books?
BUSINESS - NEWSLETTERS - 21.06.2019
Tips for an efficient e-mail newsletter
Social media is a very powerful advertising and promotion channel, but the traditional e-mail newsletter is still alive and kicking. The following tips allow you to benefit from the unique advantages of this marketing tool.
BUSINESS & LEISURE - TRAVEL - 21.06.2019
Useful travel apps
Do you often travel for work, or are you planning your next holiday abroad? The right smartphone apps can make your trips a lot more enjoyable. Here are some useful ones.
SOFTWARE - BROWSER - 21.06.2019
Handy add-ons for Firefox
Is Firefox your favourite web browser? It’s a versatile tool, but there are plenty of handy add-ons that allow you to surf better, faster and more efficiently. Here’s a new batch of useful add-ons.
MAKING TAX DIGITAL - 21.06.2019
Relaxation of rules to help clients
The VAT Notice for Making Tax Digital (MTD) has been updated with some important information. How will the additions make things more straightforward for your clients?
CLOSING A COMPANY - 21.06.2019
Tax-saving strategies for winding up a company
Your client is a two director and shareholder company. The shareholders have decided to retire and realise the value in the company in the very near future. What advice can you give them to help maximise tax efficiency?
BENEFITS IN KIND - 21.06.2019
Shares in overseas company: are benefits taxable?
Shareholders can be taxed on non-cash benefits as if they were a dividend. However, what is the position if the company is located outside the UK and what other issues do you need to advise a shareholder client about?
TRUSTS - 21.06.2019
How to avoid drowning in trust tax pools
At first sight, the taxation of discretionary trusts seems pretty straightforward. But there are a number of pitfalls to watch out for including tax pool shortfalls. What should you be looking out for to ensure this doesn’t arise?
MAKING TAX DIGITAL - 21.06.2019
What are the latest hiccups with MTDfV?
Despite criticism about systems not being ready, HMRC introduced compulsory reporting under Making Tax Digital (MTD) in April 2019. Unsurprisingly, there have been a number of teething problems. What are they, and how can you best stay informed about them?
VAT - 21.06.2019
Three party deals: who is the agent and who is the principal?
Where there are three parties to a deal it is important to establish who is the agent and who is the principal, as the VAT treatment is different in each case. What checks can you make to ensure your clients don’t get things wrong?
OVERSEAS PROPERTY - 21.06.2019
Do UK tax reliefs extend to overseas property?
One of your clients is letting their former overseas home. This is shortly becoming vacant, and they are considering whether to continue letting or to sell. What reliefs apply to foreign property and why might a decision need to be made quickly?
NATIONAL MINIMUM WAGE - 21.06.2019
Latest NMW compliance issues
The national minimum wage (NMW) and national living wage (NLW) increased on 1 April 2019. Your clients have been careful to ensure that workers are paid at least the new relevant amount. But how could they be at risk of breaking the rules despite the uplift in pay?
OCCUPATIONAL HEALTH - 13.06.2019
Help to prevent skin cancer
In a bid to save lives, the Institution of Occupational Safety and Health (IOSH) is urging employers to implement “sun safety strategies”. Must you do this?
VISITORS - 13.06.2019
Customer hurt by falling display
B&Q has been fined £300,000 after a member of the public suffered injuries when parts of an in-store display fell down. Why did this accident happen and what measures should the DIY chain have taken to prevent it?
NOISE - 13.06.2019
Royal Opera House loses hearing damage appeal
The Royal Opera House (ROH) has lost its appeal against a judgment which required it to pay £750,000 in compensation for hearing damage. What led to this landmark case, and what might the outcome mean for employers?
ELECTRICITY - 13.06.2019
Worker threw crowbar at electrical connections
Following an incident which resulted in a worker suffering severe electrical burns, two companies have been prosecuted. What went wrong and what should have been done differently?
OCCUPATIONAL HEALTH - 13.06.2019
Better management needed to combat stress
Managers are being urged by the Chartered Institute of Personnel and Development to do more to improve wellbeing in the workplace. What were the findings of its latest survey?
FIRE SAFETY - 13.06.2019
How many fire drills are required?
You haven’t had a fire drill for some time and you want to ensure that they take place regularly from now on. However, there’s disagreement about how frequently they’re needed. What’s the answer?
CONSTRUCTION - 13.06.2019
Construction Industry Training Board test updated
The Construction Industry Training Board Health, Safety and Environment test has been updated to make it more accessible but also much harder to pass. What can you expect if you send candidates to take the test after 26 June 2019?
SSP - 13.06.2019
HMRC announces changes to SSP
New guidance has been published on who can provide evidence of sickness for statutory sick pay purposes (SSP). What do you need to know?
P11DS - 13.06.2019
The P11D made easy (easier)
It’s that pre-holiday job that you dread each year - getting all the data together to prepare the end of year P11Ds for reporting benefits and expenses. What are the main defects in the current legislation to be aware of?
PENSIONS - TAX - 13.06.2019
Pension freedoms can be a tax trap
Back in 2015 George Osborne gave people access to their defined contribution pensions at age 55, and many thousands have taken the opportunity to access their cash. But what are the tax and benefits issues to be aware of?
NATIONAL INSURANCE - 13.06.2019
Check your NI record to ensure pension benefits
HMRC is very tax-centric and it tends to underplay the importance of National Insurance records. But having accurate records is vital to ensure you don’t miss out on pension benefits. What do you need to know?
BENEFITS & EXPENSES - 13.06.2019
HMRC getting confused over new exemption
In April 2016 HMRC overhauled the rules about low value benefits that can be ignored for P11D reporting, but it seems its own staff aren’t sure of the new regime yet. What does the legislation say?
MATERNITY - 13.06.2019
Required to disclose pregnancy?
In May 2019 the tribunal dealt with a case in which the employer argued that an employee should have disclosed the fact she was pregnant when it offered her the job role. Is this correct ?
TIME OFF - 13.06.2019
Time off for close family bereavements
An employee who has recently suffered a close family bereavement has told you that they will need to take some time off work. What types of leave are they entitled to and how much time off do you need to give them?
MISCONDUCT - 13.06.2019
When it’s OK to monitor staff e-mail
In some cases you might suspect that an employee who is leaving is helping themselves to your confidential business information. Does this give you the right to look through their work e-mail account and cloud storage?
GRIEVANCES - 13.06.2019
Grievances: should you interview everyone?
An employee has raised a grievance about a colleague. In doing so, they’ve named all their colleagues as potential witnesses to their complaint. Should you interview everyone to find out what they know?
FLEXIBLE WORKING - 13.06.2019
A must-have flexible working policy
Apparently, as many as 80% of smaller employers who permit flexible working have no formal flexible working policy in place. Why is this wrong and what should a policy include?
EMPLOYERS’ LIABILITY - 13.06.2019
Workplace parties, alcohol and accidents
An employee was seriously injured at a work party after a drunken attendee tried to lift her up. She claimed that the employer was liable for her injuries, but the High Court disagreed. Why was this?
UNFAIR DISMISSAL - 13.06.2019
£15,000 for employee who repeatedly made errors
An employee who was sacked after she made repeated administrative errors due to a medical condition has been awarded over £15,000 by the tribunal. Where did the employer go wrong?
SEX DISCRIMINATION - 13.06.2019
Higher maternity pay not discriminatory
The Court of Appeal has held that men on shared parental leave can be paid less than women on maternity leave. What are the implications for maternity pay schemes?
WORKING TIME - 13.06.2019
Employers must keep records of actual daily working hours
The European Court has held that to comply with the Working Time Directive EU member states must require employers to have a system in place for measuring the actual daily working time of all their workers. Where does this leave UK law?
PAY - 13.06.2019
Have you adequately set out your commission arrangements?
Some employees’ salaries, particularly those in sales roles, may be comprised of basic pay plus commission. The latter is often calculated based on successful sales made. What should employment contracts say about commission arrangements?
MONITORING AT WORK - 13.06.2019
What monitoring is permitted in the workplace?
If you want to monitor what your staff are getting up to in the workplace, exactly how far can you go when it comes keeping tabs on their use of e-mail, the Internet and your computer and telephone systems?
RECORD KEEPING - 13.06.2019
How to keep HR records
Your business is looking to update its record-keeping system, to ensure GDPR compliance. What HR records do you need to maintain and is there a particular system you should use?
TRIBUNALS - 13.06.2019
The Acas early conciliation process
Acas early conciliation must take place before most types of employment tribunal claim can be lodged by claimants. With the number of tribunal claims steadily rising, it’s definitely worth participating in the process if you can. How does it work?
APPRENTICES - 13.06.2019
Apprenticeship levy changes
The results of a YouGov survey show that only one in five employers is aware of the apprenticeship levy reforms that took effect from 1 April 2019. What were the changes?
DISABILITY DISCRIMINATION - 13.06.2019
Late knowledge of disability is no defence
According to the Employment Appeal Tribunal, a dismissal can still be discriminatory even if the employer doesn’t know of the employee’s disability until the appeal stage. What does this mean in practice?
DISMISSAL - 13.06.2019
When might there be a constructive dismissal?
A constructive dismissal occurs where an employee resigns in response to your conduct in breaching their employment contract and treats themselves as having been dismissed. But it’s not quite as simple as that - what are the key constructive dismissal requirements?
VAT - 13.06.2019
HMRC’s new approach to import VAT
On 15 July 2019 HMRC is tightening the rules on reclaiming VAT on goods imported into the UK in some situations. What’s the full story?
BENEFITS - 13.06.2019
Confusion over trivial benefits exemption
During an HMRC webinar the host dug herself a hole when explaining the tax position for low cost perks. She said that snacks regularly provided by an employer aren’t exempt. She was wrong but is there any truth in what she said?
PROPERTY - 13.06.2019
Can property income sharing reduce your tax bill
As a higher rate taxpayer you lose 40% of the profit you make from letting a property in tax. To save tax can you draw up an agreement to transfer the income to your unmarried partner who pays tax at the basic rate?
INHERITANCE TAX - 13.06.2019
IHT - how estates interact
In the last few years of your mother’s life she inherited a large sum from a relative. That money had already been subjected to inheritance tax (IHT) and it seems unfair it should be taxed again. Is there a legitimate way to avoid it?
PROFIT EXTRACTION - 13.06.2019
Income tax efficiency v entrepreneurs’ relief
You and your fellow directors own your company’s trading premises. Currently it occupies it rent free. Your accountant has suggested that charging rent would produce a tax-efficient source of income. Is it something worth considering?
CAPITAL ALLOWANCES - 13.06.2019
How soon can you claim capital allowances?
You bought used machinery from another trader who agreed to accept payment over six months. Most of the cost falls into your next financial year, but as you’re already using the machinery can you claim the tax deduction now?
VAT - 13.06.2019
VAT trap when selling your business premises
When you bought your current premises you reclaimed the VAT included in the purchase price. Now you’re moving to bigger premises and selling the old property how should you handle the VAT?
TAX - 12.06.2019
MTD - practical problems emerge
As businesses get to grips with Making Tax Digital for VAT (MTDfV) there have been a few teething problems with HMRC’s systems. If you’ve signed up to it, or are about to, what do you need to know about these?
CASH FLOW - 12.06.2019
Avoid a cash flow crisis
One in seven businesses has been left unable to pay staff due to cash flow issues. With fears over the economy rising is it time to change your approach? How might cash flow forecasting help?
TAX - 12.06.2019
Tax-free cash from your company
You need extra spending money for your summer holiday. As your company has plenty in the bank you’re considering transferring some to your personal account or using your company credit card while away. Which option is more tax efficient?
TAX - SELLING A BUSINESS - 12.06.2019
An entrepreneurs’ relief trap for departing directors
In 2018 the already tricky rules for entrepreneurs’ relief (ER) were made tougher for director shareholders. If you’re planning to sell your shares what should do should you be watching out for?
INTELLECTUAL PROPERTY - 12.06.2019
Who owns your business logo?
An employee has offered to create a distinctive logo for your business which could be used on its website, letterhead and all marketing materials. You’re happy for them to proceed, but how can you be sure that you own the logo?
PRODUCTIVITY - 12.06.2019
Present but not always correct
The idea that staff are always ready for action should make all bosses happy. But so-called “presenteeism” is not always good news. What can you do about it and what are the benefits to the business?
RAISING FINANCE - 12.06.2019
Where to find the money?
Many businesses have put their development plans on hold. The perception is that credit is scarce and that most small business loan applications are routinely rejected. If you need funding, where can you turn in the current climate?
