2019 -
August
REST BREAKS - 29.08.2019
Is removing paid rest breaks legal?
Asda has presented thousands of its employees with new employment contracts which remove paid rest breaks. Apparently, those who refuse to accept the revised terms will lose their jobs. Is this legal?
DISABILITY DISCRIMINATION - 29.08.2019
Disability discrimination: how long will this last?
It’s been reported that an employer has lost a tribunal claim for disability discrimination because of the way a line manager questioned an employee about her disability. What should you tell your managers following this ruling?
AGENCY WORKERS - 29.08.2019
Are agency workers entitled to the same hours?
Many smaller employers rely on agency workers to meet their staffing needs. These workers have many legal rights, but are they entitled to the same number of contractual hours as directly employed comparators?
MISCONDUCT - 29.08.2019
£13,500 for selling employer’s old mobile phones
In August 2019 it was reported that a senior employee at a well-known London law firm had pocketed £13,547 by selling old company mobile phones. What should you do to prevent a similar situation in your workplace?
MATERNITY - 29.08.2019
A smooth return to work after maternity leave
An employee will shortly be returning to work after a several months’ maternity leave. What steps can you take before she arrives to ensure that her return to the workplace goes as smoothly as possible for all concerned?
PERSONNEL MANAGEMENT - 29.08.2019
How to deal with a whingeing employee
One of your employees is always moaning about something or other - their whingeing never stops. In fact, it’s getting so bad that their constant negativity is starting to disrupt the team. How do you deal with this situation?
EMPLOYERS’ LIABILITY - 29.08.2019
Can you be liable for offensive Facebook posts?
You’ve discovered that an employee has posted racially offensive content on their personal Facebook page. It’s been seen by at least one of their colleagues. Could you be held liable for their actions?
GROWTH SHARES - 29.08.2019
A handy alternative to share option plans
Your client wants to retain and incentivise a key member of staff. You have discussed the enterprise management incentive, but the company’s trade is excluded under the legislation. What alternative can offer the same benefits?
CAPITAL ALLOWANCES - 29.08.2019
Capital equipment: should it be bought personally?
Your client is the sole director and shareholder of a trading company. The company needs some new equipment to increase its output. The director thinks she should buy this personally as the capital allowances will then be relieved at 40%. Is she right?
PRIVATE RESIDENCE RELIEF - 29.08.2019
Use a tax return to reduce a private residence relief risk
A client has recently sold her main residence and believes the gain should be exempt due to private residence relief. Why can things get complicated, and might disclosing the full details on a return be a good idea?
DISGUISED REMUNERATION - 29.08.2019
Are your clients subject to the loan charge for 2018/19?
If your clients used a disguised remuneration scheme in the past, they could now find themselves on the end of a large bill for tax and NI, payable by 31 January 2020. What can they do to cushion the blow, and is there any legitimate way of reducing the charge?
DIRECTORS’ REMUNERATION - 29.08.2019
New company: can the directors be paid before trading?
You have a new company as a client. It hasn’t started to trade yet, but the directors want to start taking a salary to ensure tax efficiency for the year. Is this permissible and tax deductible for the company?
CORPORATION TAX - 29.08.2019
Is a gift made to a company taxable?
A client has a customer who is particularly impressed with the service they received. They have made a gift of several cases of expensive champagne. This was sent to the company but intended for the directors and staff. What’s the tax position?
VAT - 29.08.2019
Rent payments: are your clients paying too much VAT?
Renting a commercial property is a common arrangement, but will often involve more than just payment of rent. What risk areas can you monitor to ensure tenants aren’t being charged too much?
IN THIS ISSUE - PLANNING WITH CAPITAL REDUCTIONS - 29.08.2019
Tax planning with capital reductions
The Companies Act 2006 made reductions of share capital more accessible for private companies, requiring only a special resolution. What circumstances might make these especially attractive to your clients, and what procedures need to be followed to avoid problems?
EMPLOYMENT ALLOWANCE - 29.08.2019
How to dodge the restriction
The 2018 Budget announced that the employment allowance would be restricted. The draft legislation is now available, so which clients will be affected and what could they do to avoid losing out?
PAY - 20.08.2019
Recovering an overpayment of wages
If you’ve accidentally overpaid a worker, e.g. due to an administrative or payroll error, you’ll normally want to take prompt steps to recover that overpayment. What are your options and can the worker defend your claim for recovery?
HOLIDAYS - 20.08.2019
Holiday pay must include regular voluntary overtime pay
The Court of Appeal has confirmed that the calculation of holiday pay must include voluntary overtime pay that’s sufficiently regular and settled. What does this now mean for your own holiday pay calculations?
PREGNANT EMPLOYEES - 20.08.2019
Tackling difficult pregnancy-related issues
Whilst pregnancy is a relatively straightforward time for many employees, others are unfortunately not so lucky. From a legal perspective, how should you deal with requests for time off for IVF, pregnancy-related illnesses, miscarriages, and stillbirths?
ABSENCE - 20.08.2019
How to manage employee absence
You know that poor employee attendance is having a direct impact on the company’s profitability. Therefore, how can you reduce absence levels whilst improving employee productivity?
TIME OFF - 20.08.2019
Time off for jury service
If a key employee is selected for jury service, their unexpected absence can be difficult to manage if it’s a particularly busy time for the business. What rights does the employee have and can you ask the court to defer their jury service?
EMPLOYMENT LAW REFORM - 20.08.2019
Get ready for new legislation
Redundancy protection is to be extended for pregnant women and new parents and confidentiality clauses are to be reformed. What will the new legislation say?
