2020 -
January
WORKPLACE TRANSPORT - 30.01.2020
Manoeuvring into a safer place
An environmental health officer has advised one of our subscribers that they must make improvements to protect pedestrians from reversing vehicles. What practical action is likely to satisfy the authority and why?
OCCUPATIONAL HEALTH - 30.01.2020
Risks of asthma going unchecked
Research carried out for the HSE has found that the vast majority of employees who are exposed to asthma-causing agents, i.e. asthmagens, do not receive adequate health surveillance. What should you be doing?
PUBLIC SAFETY - 30.01.2020
Council fined £1.4 million for child’s injuries
Hampshire County Council has been heavily fined after a six-year-old suffered serious head injuries when a street bollard collapsed as she played. What steps should have been taken to prevent the accident?
ENFORCEMENT - 30.01.2020
HSE targets metalwork
In the first quarter of 2020 HSE inspectors are carrying out an inspection blitz of establishments that work with metal. What should you expect?
FORK LIFT TRUCKS - 30.01.2020
Working with electric truck batteries
If you use electric site vehicles you must have safety arrangements in place for charging the batteries. What should you bear in mind when setting up the workplace and putting together your procedures?
LIFTING EQUIPMENT - 30.01.2020
Industry drives improved mobile crane safety
The Construction Plant-hire Association has made a significant update to its nine-year-old guidance for the maintenance and inspection of mobile cranes. What’s covered and is following it legally required?
ENFORCEMENT - 30.01.2020
Sentenced for lack of site safety expertise
A company responsible for a construction site and its director have been sentenced after a run-in with the HSE. At the root of the HSE’s concern was the lack of a competent site manager. What are the details?
STATUTORY RATES - 30.01.2020
New statutory payment rates revealed
The government has set out its proposals for the revised statutory payment rates for time off work for 2020/21. What are the relevant increases?
MINIMUM WAGE - 30.01.2020
Cut benefits to offset minimum wage increases?
The government has set out the next round of annual increases to the national minimum and national living wage and there are some significant rises. To what extent can you cut staff benefits to cover the forthcoming additional wage costs?
DISMISSAL - 30.01.2020
What are statutory bar dismissals?
Breach of a statutory restriction is one of the five potentially fair reasons for dismissal. Although it’s not often relied on by employers, its potential use shouldn’t be overlooked. What does it cover and how can you ensure a dismissal for this reason is fair?
EMPLOYEE TRAVEL - 30.01.2020
Reimbursing employee travel costs
Many of your staff have to travel on company business, mostly by car, and naturally you don’t want to see them out of pocket. But the rules on reimbursing employees’ business travel costs are complicated. What do you need to know?
BENEFITS IN KIND - 30.01.2020
Time to register for payrolling?
Since April 2016 you have been able to tax benefits in kind through the payroll rather than reporting them on a P11D. As another new tax year approaches is this something for you to consider?
COMPLIANCE - 30.01.2020
Employer compliance reviews
HMRC undertakes thousands of its much feared PAYE compliance reviews each year. Naturally, you run a very tight ship when it comes to payroll, but if it’s your turn for a visit in 2020 what can you expect?
MINIMUM WAGE - 29.01.2020
The 2020/21 NMW rates
The government has announced a big hike in the national living wage (NLW) and national minimum wage (NMW) rates for 2020/21. What are they and when do they take effect?
PERSONNEL MANAGEMENT - 29.01.2020
What took you so long in the toilet?
According to reports, staff at Facebook’s Dublin office must account for every minute they spend in the toilet. If they’ve taken too long, they must provide a full explanation. Can you monitor toilet breaks too?
DISCRIMINATION - 29.01.2020
Vegans protected by discrimination laws?
The tribunal has ruled that veganism can be a protected belief under the Equality Act 2010. Does this mean that all employees who follow a vegan diet are automatically protected by discrimination laws?
CONTRACTS - 29.01.2020
Can you withdraw a verbal job offer?
A few days ago you phoned an interviewee to offer them a job which they accepted. Since then, things have changed and you don’t need to hire them now. As there’s nothing in writing, can you just withdraw your job offer?
BANK HOLIDAYS - 29.01.2020
The May bank holiday and part timers
In 2020 the first May bank holiday has been moved to Friday 8 May. This is a one-off change. If a part-time employee doesn’t usually work on Fridays, must you give them a day’s holiday in lieu of this bank holiday?
REDUNDANCY - 29.01.2020
How is statutory redundancy pay calculated?
Employees with two complete years’ service have the right to receive a statutory redundancy payment (SRP). If you need to carry out a redundancy exercise, how is the SRP calculated?
HARASSMENT - 29.01.2020
Employee refused relocation awarded £74,000
An employee who resigned after her request to be relocated away from a particular manager was refused has won her tribunal claim for sexual harassment and been awarded £74,000. Where did the employer in this case go wrong?
BUSINESS INVESTMENT RELIEF - 28.01.2020
Getting your client two reliefs on the same investment
You have a wealthy client who is non-UK domiciled. They want to make a qualifying enterprise investment scheme (EIS) investment into a young company in 2020/21. What can you advise them to do to access a lesser-known relief as well?
BUSINESS PROPERTY RELIEF - 28.01.2020
Inheritance tax planning with holding companies
One of your clients owns a trading company which is about to make an investment into a joint venture. They have asked for your advice as to whether this could jeopardise business property relief. Is there an issue and, if so, what could you suggest?
CLOSE COMPANIES - 28.01.2020
Splitting ownership: is it better to gift or sell the shares?
One of your clients has recently married. He is looking to pass some shares to his new spouse to enable them to save income tax. He was planning to gift them now that the transfer would be exempt from CGT, but is there a hidden opportunity here?
- 28.01.2020
Securing credit for a client’s foreign property taxes
One of your clients owns a property overseas which they have started to let out. They will be charged various taxes in the other country as a result. You are unfamiliar with foreign tax credits, so can these subsequently be deducted from their UK tax liability?
LOAN CHARGE - 28.01.2020
Major changes to loan charge announced
The controversial loan charge was due to be paid by 31 January 2020, but a last-minute review has led to a number of changes. What are the crucial points your clients need to know about?
PRIVATE RESIDENCE RELIEF - 28.01.2020
PRR - what’s the period of ownership?
The Court of Appeal has issued a binding decision on when the period of ownership of a main residence begins for capital gains tax relief purposes. What is the key point, and what action do you need to take for your clients?
WASTE - 27.01.2020
Recycling chemicals
The term “chemical recycling” is being used by some businesses as a solution to the problems with plastic waste. But what exactly is this process and is it all it’s cracked up to be?
POLLUTION - 27.01.2020
Pollution incidents on the rise
A report published by the Environment Agency (EA) shows that pollution and illegal waste activity is far too commonplace. What does it say?
MANAGEMENT SYSTEMS - 27.01.2020
Briefing staff on ISO 14001
When you’re working towards an environmental certification, your staff need to know what you are doing and why. Use our briefing to give them all the necessary information.
POLLUTION - 27.01.2020
Weetabix reputation dirtied by diesel spill
Weetabix has been fined £140,000 after diesel escaped and polluted the local river. This resulted in clean-up costs of £500,000. What should the company have done to prevent this?
LANDFILL - 27.01.2020
Preparing for landfill bans
Scotland has banned biodegrable municipal waste being sent to landfill. A similar ban is being considered in England. What are the details and the potential impact on businesses?
PACKAGING - 27.01.2020
Increase in supermarket plastic use
There’s a great deal in the news about what supermarkets are doing to reduce their impact on the environment. But are they really making any headway? A new report shows an increase in the use of plastic packaging. What’s to know?
WASTE - 27.01.2020
Convictions for fly tipping
Three individuals have received suspended prison sentences after an extensive investigation by the Environment Agency linked them to an illegal waste site. What happened?
IR35 - 22.01.2020
HMRC publishes “Factsheet for contractors”
With only weeks to go before the new rules for off-payroll working apply, HMRC has produced a factsheet for those working through intermediaries. What’s the full story?
PAYE - 22.01.2020
Is HMRC holding on to your PAYE refund?
Your bookkeeper has picked up on an error in the PAYE calculations for your business. It means you’re entitled to a refund, but under HMRC’s policy it has no plans to repay you. What steps can you take to get your money back?
PROFIT EXTRACTION - 22.01.2020
Company income - time for year-end tax planning
As a director shareholder of your company you’re in a good position to arrange your income for maximum tax efficiency. Now that the end of 2019/20 is in sight what can you do to achieve this?
VAT - 22.01.2020
Input VAT - what more proof do you need?
The First-tier Tribunal recently considered whether the information and documents held in support of a VAT claim were sufficient. What was the outcome and how can you ensure your VAT claims are valid?
EMPLOYMENT STATUS - 22.01.2020
Are you inadvertently acting as an employment agency?
A customer asks you to organise additional workers to help with the project you’re working on. This might result in HMRC requiring you to account for PAYE tax and NI on what your customer pays them. How can this nasty trap be avoided?
COMPANY TAX - 22.01.2020
When can and should you use a company share buy-back?
The co-director and shareholder of your company wants to leave and sell their shares. You can’t raise the cash to buy them out. They have suggested a company share buy-back. Is this something worth considering?
CAPITAL ALLOWANCES - 22.01.2020
Avoiding the 2020 AIA trap
At the end of 2020 the annual investment allowance (AIA) reverts to £200,000. If your financial year spans the change, transitional rules can unexpectedly restrict your entitlement further. Why, and what steps can you take to work around this?
TAX - IR35 - 21.01.2020
IR35 changes will be reviewed
In the run up to the general election the government hinted it would review the IR35 rules scheduled to take effect in April 2020. The scope of the review has now been announced. What’s the full story?
DIRECTORS - 21.01.2020
Imprisonment and disqualification for rogue director
One disqualification order would be enough to make most people seek a different profession or play by the rules in future. However, some rogue directors never learn, as a recent Insolvency Service prosecution illustrates. Why was this director imprisoned and disqualified all over again?
TAX - EXPENSES - 21.01.2020
Tax relief for company assets used for advertising
You drive and sometimes race go-karts as a hobby. A friend says that simply by displaying your company’s name and logo on your kart you’ll be entitled to a tax deduction and can reclaim the VAT paid on the cost of your hobby. Is this correct?
TAX - COMPANY CARS - 21.01.2020
How tax efficient are electric company cars?
Electrically powered cars are now not only environmentally friendly but practical too. Plus, there’s now a decent range to choose from with more on the way. But how do they stack up for tax purposes against their fossil fuel equivalents?
FINANCIAL SERVICES - 21.01.2020
Banking or insurance complaint?
The Financial Ombudsman Service (FOS) used to only deal with complaints made by the very smallest companies. However, its reach has been expanded to cover more businesses. How does the new system work?
EMPLOYMENT LAW REFORM - 14.01.2020
What’s new for employment law?
A new Queen’s Speech has been delivered at the opening of Parliament. What employment and immigration legislation are we going to see in the new Parliamentary session?
RELIGIOUS DISCRIMINATION - 14.01.2020
Tips for dealing with religious festivals and observance
If an employee asks for time off for a religious festival or holiday or requests workplace facilities for religious observance, what are the legal considerations you need to take into account to stay on the right side of the law?
DATA PROTECTION - 14.01.2020
New resources and a warning from the ICO
The Information Commissioner’s Office has published some helpful new GDPR resources and launched a campaign on the data protection fee. What do you need to know?
TRIVIAL BENEFITS - 13.01.2020
HMRC reinterprets benefits rules
In its December 2019 Employer Bulletin HMRC seems to have changed its interpretation of what counts as a trivial benefit. What’s the position now?
TERMINATION PAYMENTS - 13.01.2020
Happy endings: getting termination payments right
It’s one of those urban myths that anyone you dismiss under the terms of a settlement agreement or make redundant can receive £30,000 tax free on departure. But what does the law really allow?
TAX - GENERAL ELECTION - 07.01.2020
What tax changes are in the pipeline?
Following the general election the government has a big majority to push its tax changes through parliament. How might this affect you and your business?
PAYMENTS - 07.01.2020
Will HMRC write off your tax bill?
You’ve received a tax demand for £35 out of the blue. You don’t know how you’ve come to owe tax as PAYE applies to all your income. It seems a waste of your effort checking the figures for a relatively small amount. Should you just pay up?
LOSSES - 07.01.2020
Loss relief - what’s the best way to go?
In 2018 you started a business. It made a loss in its first year and now you’re about to complete a tax return covering that period. You know you can claim tax relief for the loss and that there’s more than one way to do it. But which is the most tax efficient?
PROPERTY - 07.01.2020
Rental businesses - trouble with capital expenditure
There’s more than one rule which determines the type of tax relief you can claim for capital expenditure in a property rental business. Different rules can apply from year to year. Which can you claim and how can you ensure maximum relief?
EXPENSES - NEW BUSINESSES - 07.01.2020
A better way to claim for pre-trading expenses?
You’re preparing for a new business venture. If all goes well you’ll form a company and start trading. Meanwhile you’re incurring costs for which tax relief will only be allowed if and when the business starts. Is there a more efficient way to claim relief?
EXPENSES - 07.01.2020
The cost of moving home and office - is there tax relief?
One of our subscribers, who works from home, is moving. The removal firm’s charges are eye-wateringly high and so our subscriber wants to claim a tax deduction for a proportion of the costs relating to his work equipment. Will HMRC allow it?
VAT - 07.01.2020
The FRS rules for buying and selling capital assets
The VAT flat rate scheme (FRS) rules block you from reclaiming VAT on purchases except for high value capital assets, e.g. a van. But what’s the VAT position if you bought the asset before you started using the FRS?
HOLIDAYS - 07.01.2020
Holiday pay calculation changes
On 6 April 2020 an important change will be made to the holiday pay reference period which is used to calculate holiday pay entitlement for employees and workers. What do you need to know?
SOCIAL MEDIA - 07.01.2020
Posting work-related information online
Many employees mention their profession, job title or role when posting on social media, blogs and knowledge-sharing websites. Can you prohibit them from mentioning work-related information?
RECRUITMENT - 07.01.2020
Recruitment: can you demand fluent English?
With Brexit looming, questions are being asked about how it will affect recruitment practices. One is whether employers will be able to insist that all job applicants must speak fluent English. What’s the answer?
DISCIPLINARY PROCEEDINGS - 07.01.2020
Resignations during disciplinary proceedings
An employee who was the subject of disciplinary proceedings has resigned with immediate effect. What should you do with the paperwork which has accumulated during the process?
WORK AND PARENTS - 07.01.2020
Changing maternity and paternity leave dates
Every year, thousands of employees notify their employers that they will be taking maternity or paternity leave. Once they’ve notified you of their intention to take such leave, can the employee change the start date?
SMOKING - 07.01.2020
Caught smoking but no smoking policy
An employee has been seen smoking where they shouldn’t be and you know this situation needs to be tackled. Unfortunately, you don’t have a no smoking policy. Does that mean you have to let the matter go unchecked?
DRESS CODES - 07.01.2020
“No beards” policy deemed discriminatory
The tribunal has ruled that an agency worker who was refused work assignments because he wouldn’t shave his beard was discriminated against. Why was the employer’s no beards policy problematic?
WORKPLACE - 07.01.2020
Worker crushed by falling box
Halfords has been fined £200,000 after one of its employees was crushed by a box in a storeroom. What should it have done to prevent it?
FIRE SAFETY - 07.01.2020
Lessons from Grenfell Tower
The Phase 1 report of the Grenfell Tower Inquiry has been published and contains recommendations which apply to many types of premises, not only tower blocks. What should you take into consideration in your own building?
HAZARDOUS SUBSTANCES - 07.01.2020
Chemical accident caused permanent blinding
A company has been fined after one of its workers had a caustic chemical projected into his eyes during cleaning work. If you use hazardous substances via a pump sprayer, what precautions should be taken?
SHIFT WORKING POLICY - 07.01.2020
Shift working health
Working shifts can cause fatigue leading to accidents and poor health. If your staff work late or early shifts you’ll need to consider how you will minimise the risks. Do this by using our template policy.
DRIVING - 07.01.2020
Weathering the storm with winter tyres
You’re thinking of investing in winter tyres for company vehicles. Is this likely to be beneficial, or are there more cost-effective alternatives which could achieve the same goal?
ENFORCEMENT - 07.01.2020
HSE inspectors on the hunt
Although the HSE’s press department has been quiet recently, this doesn’t mean that its inspectors are confined to base. What’s happening?
WORKPLACE - 07.01.2020
Upgrading your glass with safety film
You’ve been told that some large panes of glass on your premises are a collision risk for building users. Would applying safety film to the glass avoid the need to replace it?
PAYROLL - 06.01.2020
New CEST tool launched
HMRC has revamped its much criticised check employment status for tax tool which is meant to determine the employment status of contractors. Is it safe to rely on now?
YEAR END - 06.01.2020
Lowering the cost of your external audit
Year-end audits are expensive and the costs are increasing. As the auditors’ fees are based on time spent, is there anything you can do to save their time and thus reduce their bill?
BUSINESS INTERRUPTION - 06.01.2020
How to prepare for a loss of income claim
In Autumn 2019 the weather challenged many businesses with storms and flooding resulting in the need for insurance claims for loss of profits. How should you calculate loss of income for a business interruption claim?
INVESTMENT - 06.01.2020
Saving options - pension v LISA
The government offers similar looking tax incentives for pension contributions and lifetime ISAs. But what are the differences and are there savings to be made by choosing one over the other?
PERSONNEL COSTS - 06.01.2020
Avoiding a pain in the neck
One in three workers took time off due to back and neck pain in 2018 and it wasn’t just those who carried out manual tasks. Are there things you can do to keep them healthy and what might be the savings from these interventions?
