2019 -
November
UNFAIR DISMISSAL - 29.11.2019
Accused was unfairly dismissed
An employee who was dismissed after the police charged him with possessing indecent images has won his claim for unfair dismissal. What mustn’t you do when an employee is facing criminal charges?
COURT CLAIMS - 29.11.2019
Employer sued employee who fell for £200,000 scam
An employer that lost almost £200,000 to a fraud has taken the employee who fell for it to court. However, although it had sympathy, the court ruled the employee didn’t have to reimburse the employer. Why was this?
PERSONNEL MANAGEMENT - 29.11.2019
Former employee left personal belongings behind
You’ve recently discovered some personal property which belonged to a former employee. Must you try to return it to them or can you dispose of any items without telling them?
TAX/NI - 29.11.2019
No National Insurance number - now what?
A new hire who is due to start working for you has informed you that they don’t have a National Insurance (NI) number. What should you do and does this mean you must move their start date?
VICTIMISATION - 29.11.2019
What is victimisation?
Many employees allege that they’ve been subject to “victimisation” by their employers when they lodge claims at the tribunal. What is victimisation and when does the right to bring this type of claim arise?
REFERENCES - 29.11.2019
Safe to send reference requests by e-mail?
You’ve made an offer of employment and wish to take up references. Your chosen candidate has given you e-mail addresses for both of their referees. Why should you ask for their postal addresses instead?
WRITTEN WARNINGS - 29.11.2019
Employer tells staff to stop “pooing on the floor”
The Financial Conduct Authority has some mystery employees who are behaving badly, so it’s sent a letter to all staff warning them that things must improve. Can a general written warning be classed as a formal written warning?
VAT GROUPS - 28.11.2019
Individuals can now join VAT groups
The law was changed on 1 November 2019 so that non-corporate businesses can now belong to VAT groups. What advantages can be gained from doing so, and what potential drawback do you need to be aware of?
INPUT TAX - 28.11.2019
Do you need to make an adjustment for unpaid creditors?
Your business has some unpaid purchase invoices in the 90-day+ column of its aged creditors report. Input tax has been claimed on these invoices. Why does this lead to a problem and how could you avoid it in the future?
RENT - 28.11.2019
Rent-free period on commercial property deal
One of our subscribers owns a warehouse that he rents out. The income is exempt from VAT. He has offered a new tenant a three-month rent-free period at the beginning of a new rental agreement. Does this create any VAT problems?
HIRE CARS - 28.11.2019
What’s the VAT position on hire cars with private use?
Your business might occasionally need to hire cars, perhaps if a company car is being repaired or you have a new employee. Is there a VAT problem if you or your employee also use the car for private trips?
OVERPAYMENTS - 28.11.2019
What if a customer overpays their invoice?
Your business raised an invoice for £100,000 plus VAT which the customer paid twice by mistake. You submit calendar quarter VAT returns. How should you deal with the VAT on the double payment if you don’t return the money to your customer?
MARKETING - 27.11.2019
Promotions must be legal
A small business which ran a “win a £100 voucher” promotion on social media has come unstuck with the Advertising Standards Agency (ASA). What do you need to know about this type of promotion?
INTELLECTUAL PROPERTY - 27.11.2019
Business defends employee’s copyright claim
In a 2019 case the employee wouldn’t sign a copyright agreement as it conflicted with her philosophical beliefs and the parties ended up at the Court of Appeal. How could all this have been avoided?
TAX - CAPITAL ALLOWANCES - 27.11.2019
Businesses losing out on tax relief for installation costs
To install new equipment you may need to make alterations to your premises. If you don’t categorise this expenditure correctly in your books you might miss out on tax relief. What steps can you take to ensure this doesn’t happen?
PRODUCTIVITY - 27.11.2019
Bottom up changes
You need to improve your bottom line to weather various increased costs. You don’t want to reduce head count so where else should you start looking to consistently cut costs?
VAT - CARS - 27.11.2019
The tricky business of VAT and motor expenses
When you buy a car, unless you use it 100% for business, you can’t reclaim any of the VAT paid on the purchase. However, more generous rules apply to the cost of motoring expenses, e.g. accessories, repairs, etc. What are they?
HEALTH & SAFETY - 27.11.2019
H&S poster law
You know that if any of your staff (or visitors) have an accident at work, it’ll be your neck on the line. What notices and posters do you need to put up to prevent injuries and how much do they cost?
BUYING A BUSINESS - 27.11.2019
Avoiding a dud business
You’re expanding your company and considering making your first acquisition. How can you make sure the business is everything the seller says it is and what specialist advice should you seek to protect your position?
BREXIT - 27.11.2019
More clarity needed on pesticides rules
A number of environmental campaign groups want more certainty as to what the UK’s rules on pesticides will be after Brexit. What problems have been identified and how can you avoid falling foul of the law in the future?
ENERGY - 27.11.2019
Simple energy measures passing you by
New data from EDF Energy shows that businesses could save millions by implementing simple energy reduction measures, despite the ideas being around for decades. Are you missing a trick?
PLASTIC WASTE - 27.11.2019
Recycling sacks found in Malaysia
Questions have been raised over UK recycling processes after a BBC documentary reported that plastic recycling sacks from Milton Keynes Council were found discarded in Malaysia. What’s to know?
WASTE - 27.11.2019
Tackling waste crime
According to its own figures, the Environment Agency (EA) is making little progress in closing down illegal sites. What do the numbers show and what do you need to be aware of?
CARBON FOOTPRINT - 27.11.2019
Big names strive for 2030 carbon target
The Environment Agency (EA) has announced that it is committed to reaching net zero carbon in its operations and supply chain by 2030. A further 250 businesses are also on the same path. Is this achievable?
FOOD WASTE - 27.11.2019
How much food are you wasting?
If you run a food business, keeping food waste to a minimum is essential for both environmental and business reasons. Use our record form to monitor the food which is thrown away so you can identify and address the causes.
GROUND POLLUTION - 27.11.2019
Nitrogen in the spotlight
More than 150 scientists have signed a letter urging the world to take urgent action on nitrogen pollution. What is this type of pollution and what impact will addressing it have on your business?
HMRC - 27.11.2019
HMRC’s new guidance on cryptoassets and business taxes
Until now, HMRC’s guidance on the tax consequences of using or trading in cryptoassets, such as digital currencies like Bitcoin, was mainly aimed at individuals. It’s now published new guidance for businesses. What’s the full story?
BENEFITS - 27.11.2019
Inventive ways to use trivial benefits
Despite the tax and NI exemption for trivial benefits being more than three years old, business owners are sometimes mystified about when and how they can use it, especially for themselves. How can you get the most from it?
INHERITANCE TAX - 27.11.2019
Can you “maintain” your family at HMRC’s expense?
Giving away your wealth to members of your family reduces your estate for inheritance tax purposes, but only after seven years. However, it’s possible to achieve the same result without the wait. What steps do you need to take?
VAT - CARS - 27.11.2019
Maximise your VAT claim for road fuel
If your business pays for fuel for work and private journeys, there are different methods to work out the VAT reclaimable. There are further complications if your business is partially exempt. Which method should you use to maximise your claim?
CAPITAL GAINS TAX - 27.11.2019
Tax rate trap on sale of land
Our subscriber received his 2018/19 tax bill from HMRC which is higher than expected. The difference is extra capital gains tax relating to the sale of land. HMRC says it’s because the tax rate for this is 28% and not 20%. Is this correct?
SECURITY - PRIVACY - 22.11.2019
Privacy-conscious social media
Social media channels like WhatsApp, Skype and Facebook are useful for keeping in touch with colleagues, friends and family. But how about your privacy? Here are two more privacy-conscious alternatives.
PERSONAL WEBSITE - WEBSITE DESIGN - 22.11.2019
Mobile websites: responsive or adaptive design?
Today, more than half of users surf the web almost exclusively via their smartphones. A responsive or adaptive design makes your website look good on any device. Which should you choose?
TELEPHONY - SMARTPHONES - 22.11.2019
Are the new iPhones worth the money?
In a yearly tradition, several new iPhones have been recently released. Is buying a new iPhone worthwhile, or are you better off with an older model? We’ve looked at the features and prices of the different models.
SOFTWARE - BROWSER - 22.11.2019
Chrome and Firefox revamped… again
The Chrome and Firefox browsers both got a new release recently. What useful novelties can you expect, and is it worthwhile upgrading yet again to a new version?
SOFTWARE - APPS - 22.11.2019
Joplin: an alternative to OneNote or Evernote?
The free Joplin tool allows you to take notes online which you can easily search and share. How does it work, and is it a good alternative to OneNote or Evernote?
WEB SERVICES - ONLINE COMMUNITIES - 22.11.2019
Make better use of Twitter
On Twitter, it’s often difficult to find your way in the never-ending flow of tweets, which range from banal to very interesting. How do you make Twitter a useful and manageable source of information?
WEB SERVICES - ONLINE COMMUNITIES - 22.11.2019
Reach more people on LinkedIn
LinkedIn lets you focus on professional networking for yourself and your business. By making use of advertisements, you can increase the reach of this channel.
BUSINESS - MANAGEMENT - 22.11.2019
Finding the right premises
Whether your business is a mature operation or one that’s growing rapidly, you’ll need advice if you’re thinking of moving or making changes in the office. Let’s look online.
E-MAIL - E-MAIL USE - 22.11.2019
E-mail tracking: do or don’t?
There are various tools that allow you to find out what happens to your e-mail messages. If you’re interested in such a tool yourself or you want to prevent others from tracking you, here are our tips.
SOFTWARE - PHOTOGRAPHY - 22.11.2019
Edit your photos in RAW format
If you want to edit photos or images professionally, for instance for a company brochure or a poster, you can use Adobe Lightroom, but there are also good (free) alternatives to this rather expensive program. Here are some suggestions.
LEISURE - BOOKS - 22.11.2019
How do you find good books?
Are you an avid reader? How can websites and apps help you to find books that you will (probably) enjoy reading?
FOOD SAFETY - 21.11.2019
Avoid a food poisoning incident
When more than 50 wedding guests fell ill in 2017 it sparked an investigation by environmental health officers followed by the prosecution of the wedding caterer. What went wrong?
FIRE SAFETY - 21.11.2019
Are your fire doors effective?
Recent reports have highlighted that many fire doors simply won’t do their job in the event of a fire. If you have fire doors or are installing them, what points should you look out for to ensure that they are effective?
OCCUPATIONAL HEALTH - 21.11.2019
Poor mental health in the construction sector
A new survey has found that 58% of those working in the construction industry have suffered from work-related mental health issues. What types of solution have workers suggested would work well for them?
LEGIONNAIRES’ DISEASE - 21.11.2019
Legionnaires’ fine slashed by £1.5 million
A £3 million fine handed to BUPA following the death of an elderly resident who contracted Legionnaires’ disease has been cut in half. Why did the Court of Appeal decide this was the right thing to do?
ENFORCEMENT - 21.11.2019
Will an inspector call after an accident report?
One of our subscribers has asked whether they are likely to receive a visit from an inspector after submitting a report for an accident at work. What factors are taken into account and what should the subscriber expect to happen?
TRANSPORT - 21.11.2019
Parking on double yellow lines led to safety charges
A bus company and council have been fined after a woman was fatally hit by a lorry. It was an unusual case because it showed how parking offences could be used in a safety prosecution. What happened and why?
FLEXIBLE WORKING - 20.11.2019
Time off to vote?
With the general election looming should you offer your employees the option of coming in late or leaving work early on 12 December so they can vote in daylight hours?
DISABILITY DISCRIMINATION - 20.11.2019
Can an eating disorder be a disability?
It’s estimated that at least 1.25 million adults in the UK have an eating disorder, such as bulimia or anorexia nervosa. This number is only likely to rise in the future. Can an eating disorder ever be deemed a protected disability?
MONITORING - 20.11.2019
Covert CCTV didn’t breach human rights laws
The Grand Chamber of the European Court of Human Rights has held that five workers’ privacy rights weren’t breached when their employer installed covert CCTV. Does this mean you can install hidden cameras anywhere in your workplace?
SETTLEMENT AGREEMENTS - 20.11.2019
Settlement agreements and independent legal advice
A senior judge has stated that an employer’s offer of £500 plus VAT towards an employee’s legal costs in respect of a settlement agreement was “insufficient”. Are you now required to pay the employee’s legal costs in full?
DATA PROTECTION - 20.11.2019
CCd external recipients in error - must you tell the ICO?
An e-mail has gone out to a list of external recipients. Unfortunately, the employee CCd everyone rather than BCCing them in. All names and e-mail addresses could be seen. Must this data breach be reported to the Information Commissioner’s Office (ICO)?
RECRUITMENT - 20.11.2019
Photographs with CVs and application forms
An employer has been criticised for asking potential job applicants to submit a photograph along with their CV. What does the law say about this practice and should you consider asking your job applicants to do likewise?
STAFF HANDBOOKS - 20.11.2019
Can you ban personal relationships at work?
In November 2019 McDonald’s fired its British CEO because of his personal relationship with another employee. These are often banned by American companies. Can you ban personal relationships in your workplace too?
SICK PAY - 19.11.2019
Do you have to pay sick pay for elective surgery?
If an employee undergoes elective surgery, they are likely to need some time off work, both for the procedure itself and to recover afterwards. What are your obligations to pay them statutory or contractual sick pay during their absence?
DISCRIMINATION - 19.11.2019
New guidance on confidentiality agreements
The Equality and Human Rights Commission has published new guidance on the use of confidentiality agreements in discrimination cases. Should you read it?
REDUNDANCY - 19.11.2019
Time off to look for work on redundancy
Where an employee is under notice of dismissal due to redundancy, they are entitled to take reasonable time off work to either look for a new job or to arrange training for future employment. Exactly how far does this statutory right extend?
TIME OFF - 19.11.2019
How to manage career breaks
Career breaks can offer benefits for employers, particularly around staff retention. What particular matters do you need to think about when putting in place a career breaks policy to ensure maximum protection?
TRAINING - 19.11.2019
Do you know what your training needs are?
Your business is growing, and you’d like to expand the range of services that you offer but don’t think your employees are currently up to this. How can you identify what training they will need?
DISCIPLINARY PROCEEDINGS - 19.11.2019
Changes to report didn’t make dismissal unfair
The Employment Appeal Tribunal has held that where views helpful to an employee were removed from a final disciplinary investigation report it didn’t make the gross misconduct dismissal unfair. Why was this?
REFERENCES - 19.11.2019
Might you have to provide a reference?
The government has announced that it’s to consult on whether employers should be legally required to provide references for ex-employees. What’s the issue here?
EXPENSES - 13.11.2019
Pre-start up expenses - are they tax deductible?
One of our subscribers has decided to turn her hobby into a business which she’ll run though a company. She bought stock, equipment etc. for her hobby which will now be used for the business instead. Can it claim tax deductions for these costs?
CAPITAL GAINS TAX - 13.11.2019
Court of Appeal rules on off-plan homes capital gains
In 2018 a ruling by the Upper Tribunal increased the risk of a tax bill for anyone who bought their home off-plan, or was delayed in taking up residence. The Court of Appeal was asked to reconsider the case. What was the outcome?
VAT - 13.11.2019
Can you reclaim VAT on donations and sponsorship?
Earlier in 2019 HMRC clarified its view of a business’s right to reclaim VAT on mixed sponsorship and donation payments. How does this change what you can and can’t reclaim VAT on?
IR35 - 13.11.2019
HMRC hints at IR35 amnesty
HMRC has said that it won’t use new rules to open IR35 enquiries into earlier years. The trouble is the statement is vague, so can you rely on it?
CARS - 13.11.2019
Will new CO2 ratings affect car-related taxes?
From 6 April 2020 cars will have their CO2 emissions based on new more realistic levels. HMRC has already announced new scale charges for company cars but how will the new CO2 ratings affect other tax liabilities and deductions?
NATIONAL INSURANCE - 13.11.2019
Remuneration planning - how to minimise NI
Providing benefits in kind rather than paying salary is usually more NI efficient. However, the opposite can be true where the director or employee concerned is paid a low salary. When and how should you consider swapping benefits for salary?
INCORPORATING A BUSINESS - 13.11.2019
Incorporating business to company - income tax trap
Transferring an unincorporated business to a company can produce immediate tax savings. The bad news is that HMRC has anti-avoidance powers to block these. What are they and how can you counter them?
FUEL - 13.11.2019
Fuel for thought
Whilst you can of course provide company car drivers with fuel for business use, are you fully au fait with the rules or could you be exposed to a complex and potentially costly compliance problem? What’s the key thing to get right?
EMPLOYMENT RIGHTS - 13.11.2019
Good Work Plan - good news?
Many employment law changes are in the pipeline for April 2020, including to the provision of a written statement of employment particulars and the calculation of holiday pay. What do you need to know?
PENSIONS - 13.11.2019
Find that missing pension
Research suggests that employees will, on average, have eleven jobs during their working life, and since the advent of auto-enrolment that means keeping track of eleven workplace pensions. How should they track down any missing funds?
NATIONAL INSURANCE - 13.11.2019
How do staff avoid overpaying NI?
There’s a maximum amount of standard rate NI that an employee can pay in a year. What do you need to know so that they avoid overpaying and waiting for a refund after year end?
