2019 -
October
INTELLECTUAL PROPERTY - 30.10.2019
Acceptable slogan or trade mark?
A small business has been forced to completely rebrand after it flouted Red Bull’s registered trade mark. How can you avoid similar problems before your next campaign?
INSOLVENCY - 30.10.2019
The unhappy lot of an unsecured creditor
It’s the employees and owners who are hardest hit when a business goes under, but in the current economic climate it can be a real blow to creditors and customers too. If you’re owed money by an insolvent business, what are your options?
PERSONNEL - 30.10.2019
What is the law on paid holiday entitlement?
Apparently, one in every 20 workers claims that they don’t receive any paid holiday entitlement. What must your business give its employees by law and are you obliged to give consultants any paid holiday?
TAX - ENQUIRIES - 30.10.2019
The Taxman’s right to your personal information
A recent First-tier Tribunal case centred on HMRC’s right to information about a director’s loan account (DLA) and the company’s corresponding business records. What was the problem and how can you avoid the same fate?
E-COMMERCE - 30.10.2019
How to make FAQs work
Customers often ask the same questions, so by adding an FAQs page to your website you can keep your phone line and mailbox free for really important matters. But how do you make sure people use it?
BRIBERY - 30.10.2019
Avoiding a bribe
A new company owner got a nasty shock when they discovered that the former director had been bribing a customer. What should you do if you uncover bribery, and how can you protect your business from the criminal actions of an individual?
TAX - 30.10.2019
Is a home gym a tax-free and tax-deductible perk?
Instead of paying out membership fees and having the hassle of travelling to a gym each time he feels like working out, our subscriber wants his company to cover the cost of a gym at his home. How tax efficient would this be?
IR35 - 30.10.2019
Preparing clients for changes to off-payroll working rules
The off-payroll working rules for public sector end clients are to be extended to some private sector organisations from April 2020. Which clients are affected and what advice can you give to help them prepare for the changes?
PROFIT EXTRACTION - 30.10.2019
Alternative ways to extract tax-free cash
Your client’s daughter is getting married and she wants to extract some additional cash from her company. However, she doesn’t want to alter her profit extraction strategy. What might you advise?
NATIONAL INSURANCE - 30.10.2019
Can more than one employment allowance be claimed?
Your client owns a trading company and are starting a second business through a new company. They’ve asked you how the employment allowance works in these circumstances. How can they benefit from an unexpected bonus?
STUDENT LOANS - 30.10.2019
New loan type adds further complication
Since April 2019 the postgraduate loan has added a further level of complexity to the PAYE system. What do your clients need to look out for to ensure they are making the correct deductions?
HMRC ENQUIRIES - 30.10.2019
HMRC must use best judgement
If a client doesn’t provide HMRC with figures, it has powers that allow it to use a best estimate to issue an assessment. How could a recent Tribunal ruling help your clients in this position?
COMPANY LOAN RELATIONSHIPS - 30.10.2019
How to restructure debt in a tax-efficient way
Your client lent money to his daughter’s company when it was first set up. Now he wishes to write off the loan. What tax issues will need to be considered, and is there a better alternative you could suggest?
VAT - 30.10.2019
Topping up business income with holiday lets: VAT?
Your client is registered for VAT as a sole trader and has the opportunity to earn extra money by renting out a bedroom in their home via Airbnb. Is this income subject to VAT and, if so, is there a way around the problem?
VAT - 30.10.2019
Separating from your spouse (for VAT purposes)
You and your spouse run separate businesses, each trading below the VAT registration limit. The trouble is HMRC can argue that the businesses should be treated as one. What did a recent First-tier Tribunal have to say about this?
PAYE - RTI - 30.10.2019
Christmas - guidance for employers
Before Christmas 2018 HMRC wrote to employers about a temporary relaxation of the deadline for reporting payroll information. What’s the position for this year?
STAMP DUTY LAND TAX - 30.10.2019
Stamp duty trap for mixed use properties
Stamp duty land tax (SDLT) rates differ depending on whether the land or building you’re buying is for business or residential use. A solicitor can handle the admin but what checks should you make to ensure you’re paying the right amount of SDLT?
INVESTMENT - 30.10.2019
Tax relief for supporting a business
You’ve been asked to invest in your son’s business or, failing that, stand as a guarantor for a loan. You believe the business will succeed but if it fails does one type of investment have tax advantages over the others?
TRAINING EXPENSES - 30.10.2019
How exempt are your training costs?
One of our subscribers is running a two-day training session for some of his staff. He’ll cover their costs for attending. He’s happy that the main expenses, e.g. the hotel, are tax exempt but what about the extras like childcare?
TAX PAYMENTS - 30.10.2019
Paying a tax bill through your code number
The first deadline for filing your 2018/19 self-assessment tax return has passed and the next is not for three months. However, if you pay tax through PAYE there’s an earlier deadline. When is it and what’s it for?
PENSIONS - 30.10.2019
Tax-efficient ways to use your pension savings
Your company needs an injection of money. The bank will charge a stiff interest rate even if it agrees to a loan. How might you be able to use your pension fund to provide cash and increase tax relief?
DRIVING - 29.10.2019
Driver who filmed road accident acquitted
A van driver who was found guilty of driving while using his phone to film the aftermath of an accident has had his conviction overturned. Are there any implications for your driving policy?
VIOLENCE AT WORK - 29.10.2019
Violence is causing PTSD amongst shop staff
A study has found that retail workers are suffering from serious mental health issues, including post-traumatic stress disorder, as a result of violence in the workplace. Is this something which could affect your staff?
ALCOHOL - 29.10.2019
A sober reminder for staff
It’s nearly the “season to be jolly”, so it’s time to put plans in place to ensure that your workforce doesn’t take the idea too literally. How can you make sure employees on your watch remain safe over the festive season?
SAFETY TRAINING - 29.10.2019
Why training records are vital
Two cases heard in 2019 illustrate how the availability of training and other records can influence the likelihood of a prosecution after an accident. What happened in these cases?
ENFORCEMENT - 29.10.2019
Enforcement funding cut by 50% in seven years
A new independent campaign group, Unchecked, has highlighted what it calls the enforcement gap - the loss of budget by national enforcement agencies which it says is impacting our health and wellbeing. What’s to know?
WORKPLACE TRANSPORT - 29.10.2019
Driving down accidents on site
The HSE says smaller businesses are not doing enough to manage the safe movement of vehicles on their sites. What should you be aware of?
FIRE SAFETY - 29.10.2019
Care home was warned before fatal fire
Despite previous warnings from the London Fire Brigade, a care home resident died when a fire began in his room. What steps should have been taken to prevent this tragedy?
NOISE - 29.10.2019
Don’t be that noisy neighbour
Generating irritating or disruptive noise is almost guaranteed to upset the neighbours and lead to complaints. It’s therefore worthwhile holding a periodic review to check that the noise level emanating from your site is reasonable.
FOOD WASTE - 29.10.2019
Food waste targets in sight
The Waste and Resources Action Programme (WRAP) reports that 156 of the largest food businesses in the UK have commited to halve food waste by 2030 and that good progress is being made. What’s the story?
GREEN INITIATIVES - 29.10.2019
Sourcing greener materials at a reasonable price
There has always been an assumption that buying ethically costs more. But as green supplies of everything from energy to stationery are increasing rapidly, is it time to revise your procurement strategy?
MICROGENERATION - 29.10.2019
Waste wood solution is on the back-burner
The Environment Agency has announced an extension to its deadline for the wood recycling industry to sort out a workable system for the classification of waste. How could it affect you?
POLLUTION - 29.10.2019
Anglian Water fined after a catalogue of errors
A court has heard how negligence and poor maintenance led to the pollution of a Northamptonshire brook when a sewage pumping station failed. What could Anglian Water have done to avoid the situation?
WASTE - 29.10.2019
Changes to end-of-waste criteria
If you turn waste into new products, you could be hit with extra costs as a result of the Environment Agency’s review of end-of-waste criteria. What do you need to know?
CLIMATE CHANGE - 29.10.2019
Is there a “climate emergency”?
Many councils have declared a “climate emergency”. But what does this mean? And how might it affect businesses now and in the future?
ENTERTAINMENT - FILM - 28.10.2019
Netflix utilities for your laptop
Netflix boasts more than 150 million subscribers worldwide. If you have an account do you often watch series or films on your laptop? We looked for some browser add-ons that enhance your viewing experience.
PERSONAL WEBSITE - E-COMMERCE - 28.10.2019
Free shipping for online orders?
Many webshops offer free shipping for the items you purchase online. Is this a feasible option for your webshop, what should you pay attention to, and are there alternatives?
SOFTWARE - OFFICE - 28.10.2019
Your house style in Microsoft Office
Not only do you want your documents to look neat and tidy, you also want them to have a recognisable and consistent layout in line with your house style. MS Office programs such as Word come with some useful tools that can help you.
SOFTWARE - MAC - 28.10.2019
Automate your Mac
Do you work with a Mac? In that case, you should know that it can perform many repetitive tasks for you. This is done by using the built-in Automator. How does it work?
BUSINESS - MANAGEMENT - 28.10.2019
Brainstorming
Teams, ad-hoc groups and individuals can all benefit from brainstorming as a technique to solve problems and/or be creative. We look at tools and tips.
SOFTWARE - FILE MANAGEMENT - 28.10.2019
Have your files organised automatically
Large hard disks are useful, but in order to keep an overview, you will have to organise your files in the correct folders. You can do this manually, but why not save time by using dedicated tools?
E-MAIL - E-MAIL SOFTWARE - 28.10.2019
Make smarter use of the ribbon in Outlook
Outlook’s large menu bar looks a bit messy at first sight. Perhaps you would like to clean it up a bit? Here’s how you can simplify and customise the Outlook ribbon.
BUSINESS - WEB SERVICES - 28.10.2019
Zoho People: useful for your HR management?
Zoho is a free online alternative to traditional Microsoft programs such as Word, Excel and PowerPoint. However, this web-based office package also offers an HR solution. Is it useful?
SOFTWARE - ANDROID & IOS - 28.10.2019
New features in Android 10 and iOS 13
Every autumn, Google and Apple traditionally release their new devices, plus new versions of their mobile operating systems. So what’s new in Android 10 and iOS 13?
WEB SERVICES - MISCELLANEOUS - 28.10.2019
Try out some lesser-known Google services
Everyone is familiar with Gmail, Google Docs and, of course, the Google search engine. But here are some lesser-known Google services that might also come in handy.
COMPUTER - HARDWARE - 28.10.2019
A mini PC: something for you?
A mini PC is often no bigger than a few smartphones stacked on top of each other. But mini PCs are equipped with powerful processors, so you can do about anything with them. How do you choose the best mini PC for you?
WORKING TIME - 22.10.2019
Refusal to comply with working time breach must be explicit
The Employment Appeal Tribunal has held that, to have protection against detriment for refusing to comply with a requirement that would breach the Working Time Regulations, an employee must expressly communicate their refusal. What does this mean in practice?
CONTRACTS - 22.10.2019
Top tips for drafting employment contracts
When putting together a new employment contract for an employee, there are some common drafting mistakes that you should try to avoid. What are our top employment contract drafting tips to keep you safe?
RETIREMENT - 22.10.2019
Dismissing older workers
Since the abolition of the statutory default retirement age, employees can, theoretically, continue to work indefinitely and you can’t dismiss them just because they’ve reached 65. What are your options for terminating the employment of older employees?
TARGETS - 22.10.2019
Time to get SMART?
You want to improve target setting for your staff. You’re familiar with so-called SMART targets but haven’t ever implemented such a system. How should you go about it?
DISABILITY DISCRIMINATION - 22.10.2019
What is not a disability?
Although you’re probably relatively familiar with the statutory definition of a disability, what you might not know is that there are some specific exclusions to that definition. When does the law say that a condition does not constitute a disability?
DATA PROTECTION - 22.10.2019
GDPR data subject access guidance revised
The Information Commissioner’s Office has updated its position on calculating the time limit for responding to GDPR data subject access requests. What’s the latest?
SHARED PARENTAL LEAVE - 22.10.2019
Shared parental leave - getting to grips with the paperwork
It’s fair to say that the shared parental leave and pay scheme is complex, and it requires rather a lot of paperwork to be completed. To comply with legislative requirements, what documents must be submitted by employees and by when?
TRIBUNALS - 22.10.2019
The dangers of disclosing legal advice
An employer who cherry picked a selection of documents for disclosure to an employee was held to have waived legal advice privilege in all the documents. Why was this?
INDIRECT DISCRIMINATION - 22.10.2019
What is a “provision, criterion or practice”?
Indirect discrimination arises where there’s a “provision, criterion or practice” (PCP) that puts an employee or a group of employees with a protected characteristic at a disadvantage. What can be classed as a PCP?
UNFAIR DISMISSAL - 22.10.2019
Unfairly dismissed for lying during investigation
An employee who was summarily dismissed for “knowingly providing false information” to a health and safety investigation has won his claim for unfair dismissal at the tribunal. What’s the takeaway point from this case?
SICKNESS ABSENCE - 22.10.2019
Calling employees who are long-term sick
In the past two years 43% of employers have had staff off work sick for more than four weeks. If one of your employees is on long-term sick leave, what are the rules concerning ongoing telephone contact?
MATERNITY - 22.10.2019
How does payment for KIT days work?
An employee who is currently on maternity leave has asked about working some, or all, of her ten keeping in touch (KIT) days. What’s the position on contractual pay for KIT days and how does it affect statutory maternity pay (SMP)?
INSURANCE - 22.10.2019
Are your “grey fleet” drivers properly insured?
There are 14 million employees who drive their personal vehicles on work-related business. They are collectively known as the “grey fleet”. However, at least 25% of these drivers aren’t properly insured. What must you do?
RECRUITMENT - 22.10.2019
Withdrawal of a job offer was discrimination
An employer has ended up in hot water at the Employment Appeal Tribunal because it withdrew a job offer from an employee with a mental health condition. What do you need to know about the withdrawal of job offers?
MINIMUM WAGE - 22.10.2019
National living wage changes
In October 2019 the Chancellor announced the government’s future intentions for the national living wage (NLW). Several major changes are on the cards. What are they?
BREXIT - 18.10.2019
What to do with workers post-Brexit?
With the Brexit deadline finally looming (probably), you’re sure to start receiving questions from concerned workers about their status etc. Whether the UK leaves with or without a deal, what answers can you give them?
NATIONAL INSURANCE - 18.10.2019
The EA - not so easy any more
In autumn 2018 the Chancellor announced that from April 2020 the employment allowance (EA) would be targeted at small employers. It’s now emerged that even they will have to jump through hoops to claim the NI incentive. What are the key rules?
RTI - 18.10.2019
Employers and Universal Credit
By Christmas 2019 it’s reckoned that three million people will be in receipt of Universal Credit (UC) and many of them will be relying on earnings reporting under RTI. What do you need to know to get it right?
PAYROLL DEVELOPMENTS - 18.10.2019
NI changes just around the corner
Payroll software developers have been given further details of how the new NI will work. What do you need to know in advance of April 2020?
SELF-ASSESSMENT - 16.10.2019
Tax return deadlines
The first deadline for submitting your self-assessment tax return on paper for 2018/19 is just two weeks away. If you’re not going to be on time what can you do to prevent being fined?
COMPANY CARS - 16.10.2019
What’s new with company cars in 2020
If you have use of a company car for private travel you’ll have to pay tax for the privilege. Plus, there’s a further tax bill if the business pays for your fuel for private journeys. What’s changing with these tax charges in April 2020?
CAPITAL GAINS TAX - 16.10.2019
How to make CGT deferral more efficient
You’re selling shares in a company which because of recent changes to the rules don’t qualify for the special low entrepreneurs’ relief rate of tax. What steps can you take to replicate it or achieve an even lower tax bill?
LOANS - 16.10.2019
Lending to your company - avoid a tax trap
A few years ago you personally borrowed money to help your company through a sticky patch. A colleague says that you could claim a tax deduction for this. Assuming he’s correct, how much tax relief can you claim?
CAPITAL ALLOWANCES - 16.10.2019
What can you include in your capital allowances claim?
When you buy equipment for your business you may incur additional costs such as delivery fees. While you can claim capital allowances for the equipment what about the additional expenditure?
TAX-FREE BENEFITS - 16.10.2019
Can you choose who to offer a tax-free perk to?
You want to use tax and NI-free perks to improve the value of salary packages for some of your staff. Paying for pensions advice is one possibility but HMRC’s conditions make it tricky to target this tax break. Is there a workaround?
VAT - 16.10.2019
How long can you stay VAT registered?
You’ve been winding down one of your businesses so that now it’s trading well below the VAT registration limit. You want to stay registered so you can continue to reclaim VAT on purchases but can HMRC override your decision?
STATUS - 16.10.2019
HMRC wins triple IR35 case
A battle over the IR35 status of three BBC workers ended in a win for HMRC. As a freelance worker what does this ruling mean for you now and after the introduction of the new IR35 rules?
INSURANCE - 16.10.2019
Bypass the insurer and settle direct?
An employee was on a customer’s premises when they accidentally caused some damage. You have insurance but is it better to settle directly with the other business, and are there any risks?
TAX - BENEFITS IN KIND - 16.10.2019
Is a trip to the pub a tax-efficient perk?
You’ve heard that workers who socialise together may be more productive. You want to give the theory a try by putting some money behind the bar for an occasional social evening. Would this trigger a tax bill?
DENTAL PLANS - 16.10.2019
Take care of teeth, improve staff attendance
Some 415,000 employees miss a minimum of one day’s work each year due to unexpected dental health problems. Is there anything you can do to help prevent this pain and what might be the business benefits?
CONTRACTS - 16.10.2019
E-sigs are OK
Many businesses enter into contracts online or via e-mail, but some remain wary of the validity of electronic signatures. What are the concerns, and does the Law Commission’s report into their legal status settle the matter?
HEALTH & SAFETY - 16.10.2019
Safe storage in office spaces
You’ve decided to undertake a review of how items are stored in office areas to check that you are properly complying with health and safety requirements. What will help ensure a safe working environment?
TAX - CARS - 16.10.2019
A DIY scheme to save tax and NI on company cars
Whether a company car is essential for your job or simply a perk, stiff tax and NI charges can apply. The good news is that there’s a simple, legitimate but under-used scheme that can reduce the tax and NI payable.
