2020 -
March
RECRUITMENT - 30.03.2020
Recruitment after Brexit - the immigration rules
The government has now provided details of what the immigration rules will look like after the end of the Brexit transition period on 31 December 2020. How should your business prepare?
NATIONAL INSURANCE - 30.03.2020
What’s new with the employment allowance?
There are restrictions on claiming the employment allowance (EA) from April 2020. What are they, are you fully up to speed with the basic rules and what enforcement risks do you run?
EMPLOYMENT STATUS - 30.03.2020
Off-payroll working - the operational rules
IR35/off-payroll working has seldom been out of the news for several months and many businesses are confused by the situation. HMRC has published numerous changes to the off-payroll rules that come into effect in April. What’s to know?
ENFORCEMENT - 30.03.2020
The EA’s new enforcement policy
The Environment Agency (EA) has released its latest enforcement and sanctions policy detailing how it intends to use its powers to secure compliance with environmental regulations. What do you need to know?
GASES - 30.03.2020
F-gases in the transition period
The UK will regulate fluorinated gases from 1 January 2021. However, during the transition period, how can businesses continue to trade in F-gases in the UK and throughout the EU?
ENVIRONMENTAL PERMITS - 30.03.2020
Updated permit guidance
The Environment Agency and the Department for Environment, Food & Rural Affairs has updated its guidance which focuses on risk assessments for environmental permits. What’s changed?
WASTE - 30.03.2020
Poor storage led to fire
Following a failure to store waste wood correctly, a fire broke out at a recycling centre and lasted for almost two weeks. Why was the fire so difficult to put out and what steps should have been taken to prevent it?
STATUTORY NUISANCE - 30.03.2020
Dust management checklist
When large amounts of dust are generated it can cause environmental harm and complaints from the neighbours. Use our checklist to work out how you can exert more control over this hazard.
AIR POLLUTION - 30.03.2020
The threat of ambient air pollution
Ambient air pollution is increasingly posing a threat to health and is a major priority for the government. Who is likely to be affected by this the most and how can you manage the associated risks effectively?
WATER POLLUTION - 30.03.2020
Wildlife Trust receives cash from polluter
A roadside services company which markets itself as eco-friendly has donated to a local charity in recompense for a sewage pollution incident. What happened and why did it make the donation?
COVID-19 - 30.03.2020
The safety impact of coronavirus
There are side effects of the coronavirus that could impact your arrangements for managing health and safety risks. What should you be aware of and what steps should you be taking to maintain standards?
OUTSOURCING - 30.03.2020
Outsourcing safely
The Institution of Occupational Safety and Health has commissioned research into the safety of outsourced working arrangements. What were the findings and recommendations?
WORKPLACE TRANSPORT - 30.03.2020
Child killed by runaway pole
A company has been fined after a child was killed by an unsecured power pole which rolled from beneath him whilst playing. What steps should have been taken to ensure this didn’t happen?
TRAINING - 30.03.2020
Train to be a leader in health and safety
A new one-day health and safety qualification has been developed by the HSE and training board NEBOSH called “Health and Safety Leadership Excellence”. How does it compare with the alternatives?
HAZARDOUS SUBSTANCES - 30.03.2020
Are metalworking fluids making your staff sick?
Machining workshops use fluids to cool and lubricate metal when it’s being machined, drilled, milled, etc. But what’s good for the work process is not so healthy for the lungs and skin. What’s the concern and how should you respond?
fire safety - 30.03.2020
Don’t let your alterations burn down your building
If you’re considering an extension using a timber-framed construction it’s essential to ensure that the fire risks are managed throughout the build phase. What went wrong in a recent case?
ELECTRICITY - 30.03.2020
Delivery truck hit overhead line
A court has heard how a vehicle contacted an overhead power line whilst it was delivering materials. What action should be taken by site managers to avoid such accidents?
RECRUITMENT - 26.03.2020
Making reasonable adjustments for disabled job applicants
During the recruitment process, you’re obliged to comply with the statutory duty to make reasonable adjustments for disabled applicants. What considerations do you need to consider to ensure that you comply with this duty?
SICK PAY - 26.03.2020
Coronavirus: temporary changes to SSP rules
As part of its coronavirus containment strategy, the government is to temporarily amend the statutory sick pay (SSP) rules in several respects. What’s changing?
STATUTORY RATES - 26.03.2020
Increase in a week’s pay
New legislation will increase the rate of a “week’s pay” and some other compensation limits from 6 April 2020. What are the relevant increases?
PARENTAL BEREAVEMENT LEAVE - 26.03.2020
The essentials of the parental bereavement leave scheme
The parental bereavement leave and pay scheme will take effect from 6 April 2020, enabling all employees to take one or two weeks off work following the death of a child under the age of 18 or a stillbirth. What are the key provisions of the new scheme?
FLEXIBLE WORKING - 26.03.2020
Coronavirus and homeworking
Many employees are asking to work from home to reduce the risk of contracting coronavirus. What options are available to you here?
REFERENCES - 26.03.2020
Reference requests: must you see a consent form?
You’ve been contacted by another employer who’s requesting a reference about a former employee. A colleague says that you can’t issue a reference unless they send you a consent form signed by the former employee. Is this correct?
DISCIPLINARY PROCEEDINGS - 26.03.2020
Investigator’s conduct renders dismissal unfair
The Employment Appeal Tribunal (EAT) has ruled that an employee’s dismissal was unfair due to the conduct of the person appointed to conduct the disciplinary investigation. What should you do following the EAT’s ruling?
STATUTORY SICK PAY - 26.03.2020
Coronavirus, sick pay and self-isolation
Following the coronavirus outbreak, the government is introducing emergency legislation to make statutory sick pay (SSP) payable from the first day of absence. What do you need to know, and are those who self-isolate entitled to SSP?
DISCRIMINATION - 26.03.2020
Employee described as “lively” awarded £4,000
A disabled employee whose line manager described her as “lively” has won her tribunal claims for discrimination and harassment. The tribunal awarded her £4,000 compensation. Why was this description problematic?
WRITTEN STATEMENTS - 26.03.2020
No written statement: what’s the penalty?
We’ve previously explained the new rules on written statements of employment particulars which come into force on 6 April 2020. Can you be taken to the tribunal if you fail to provide a written statement?
PERSONNEL MANAGEMENT - 26.03.2020
Employee refusing to sign important document
Throughout the course of their employment there are many documents which you might ask an employee to sign. This could be anything from their employment contract to a disciplinary warning. What should you do if they refuse to sign?
CORONAVIRUS - 23.03.2020
Government to pay 80% of salaries
The Coronavirus Job Retention Scheme will enable all UK employers to continue paying part of their employees’ and workers’ salaries if they would otherwise have been laid off etc. due to coronavirus. What’s to know?
VAT - 17.03.2020
Understanding and minimising VAT surcharges
If you’re late submitting your VAT return or paying what you owe, HMRC can fine you. However, financial penalties won’t always apply and if they do they can be mitigated. What steps can you take to minimise them?
PAYROLL - 17.03.2020
Student loan scheme information for employers
If you employ more than a few staff, the chances are that at least one of them will have a student loan. As their employer you’re responsible for collecting repayments, the arrangements for which are increasingly complex. What do you need to know?
EXPENSES - COMPENSATION - 17.03.2020
Compensating an employee - is it a taxable benefit?
When an employee’s car was damaged in our subscriber’s car park the company paid to have it repaired. The question is should the payment be taxed and, if so, as earnings or as a benefit in kind?
CAPITAL GAINS - 17.03.2020
When can selling your home trigger a tax bill?
From April 2020 if you sell your home changes to capital gains tax private residence relief (PRR) mean that you’re at greater risk of being hit with HMRC penalties. Why, and what are the must-know PRR rules?
PAYROLL - 17.03.2020
Preparing for year-end PAYE
HMRC has issued its last-minute advice for employers about submitting their final PAYE reports for 2019/20 and preparing for 2020/21. What’s the full story?
IR35 - 17.03.2020
The final word on the IR35 private sector rules
The government has published its review on how to make a “smooth and successful” start to the upcoming IR35 changes. The report confirms much of what has already been said, but what other points should you be aware of?
PROFIT EXTRACTION - 17.03.2020
Tax pros and cons of an informal company wind-up
You and your fellow shareholders have decided to shut down your company. After all the debts are paid you’ll share out the company’s assets. How can you use a special tax break to minimise the resulting tax bills?
TAX - IR35 - 16.03.2020
IR35 - what’s the latest news?
The new off-payroll (IR35) rules will take effect on 6 April 2020 as planned. However, the last minute review by the government offers some consolation for businesses affected. What’s the full story?
COST CUTTING - 16.03.2020
How to navigate the postage cost hikes
Of course you must carefully scrutinise and control every item of expenditure. But on 23 March 2020 the price of a first class stamp will rise from 70p to 76p; a second class stamp goes up to 65p. How can you avoid the price hike?
DEBT RECOVERY - 16.03.2020
The debt chase and collect conundrum
Prompt invoicing and chasing payments can keep your cash flow steady. But what should you do if debts are building up? Who do you chase and how do you go about it?
COMMERCIAL LAW - 16.03.2020
Steer clear of aggressive sales tactics
A Welsh roofer has been handed an £80,000 compensation order and a suspended sentence for aggressive commercial practices. There’s a fine line between enthusiastic and “aggressive” sales techniques. How do you stay on the right side of that line?
PLANNING - 16.03.2020
Protecting your business from coronavirus
The news is full of the financial impact of coronavirus on big companies and the financial markets. But how can smaller businesses like yours prepare for the worst, especially if you’re already feeling the pinch?
RECRUITMENT - 16.03.2020
Use online resources to find the right staff in 2020
These days information technology plays an important role in most things including recruitment. We’ve rounded up details of some of the latest award-winning sites. How can they help you find the best staff for your business?
TAX - BENEFITS - 16.03.2020
Tricky rules on staff meals made clear
HMRC rules normally ensure that non-cash rewards (benefits in kind) which you provide to your employees are taxed. However, free or subsidised meals provided as a perk can be exempt from tax and NI. How and when can you take advantage?
OCCUPATIONAL HEALTH - 12.03.2020
Preventing upper limb pain
The HSE has revised its brief guide to managing upper limb disorders. How useful is it, and are there any significant changes to the advice that it’s now offering on the subject?
SLIPS TRIPS AND FALLS - 12.03.2020
Huge fine for Tesco over customer’s slip
Tesco has been fined £733,333 after a pensioner broke his hip slipping on a wet floor at one of its stores. What mistakes did the supermarket giant make and what should you do differently?
FIRE - 12.03.2020
Students put at risk by fire trap accommodation
Three companies have been fined a combined total of £670,000 after each pleaded guilty to fire safety offences which occurred during construction work on student accommodation. What should have been done to avoid this?
ASBESTOS RECORD ROUTINE MONITORING - 12.03.2020
Monitoring the condition of asbestos
When asbestos-containing materials (ACMs) have been identified on your premises, you must ensure the occupants of the building are not exposed to risk. One action is to monitor the condition of these materials. Use our form for this purpose.
LIABILITY - 12.03.2020
Be wary of what you tell an inspector
Under the Freedom of Information Act 2000 (FOIA), HSE inspectors may need to share information with third parties. Why should you think twice before writing to the HSE?
OCCUPATIONAL HEALTH - 12.03.2020
Fines for failure to protect workers’ health
As shown in two recent cases, the requirement to manage occupational health risks is still high on the HSE’s agenda. What steps must you take to ensure that you don’t end up on its radar?
H&S MANAGEMENT - 12.03.2020
What is safety culture?
In a recent audit you were asked whether you have a positive health and safety culture in your business and you weren’t entirely sure what it meant. What sort of evidence would persuade an auditor that you have this culture?
SEX DISCRIMINATION - 09.03.2020
The latest on enhanced maternity pay
The Supreme Court has refused leave to appeal in a case about whether men on shared parental leave can be paid less than women on maternity leave. What does this mean?
RECRUITMENT - 09.03.2020
The new points-based immigration system
The government has issued a policy statement setting out its plans for a new points-based immigration system to take effect from 1 January 2021, once free movement has ended. What are the key components of the proposed system?
CONTRACTS - 09.03.2020
Written statements - what’s new?
From 6 April 2020, the Employment Rights Act 1996 is being amended to ensure that workers, not just employees, are provided with a written statement of employment particulars, and that more detail is provided. What else do you need to know?
MINIMUM WAGE - 09.03.2020
New approach to NMW enforcement
At the beginning of February 2020, new guidelines applicable to payment of the national minimum wage were announced. What do you need to know?
EMPLOYMENT LAW - 09.03.2020
Workers’ rights - what’s new in 2020?
We’ve been promised an Employment Bill later this year which will usher in a new enforcement agency for workers’ rights, but ahead of that there are other changes to be aware of now. What are they?
DISCRIMINATION - 09.03.2020
Is a one-off act a “provision, criterion or practice”?
Indirect discrimination arises where there’s a workplace provision, criterion or practice” (PCP) that puts an employee or a group of employees with a protected characteristic at a disadvantage. Can a one-off act be a PCP?
SICKNESS ABSENCE - 09.03.2020
Seen exercising whilst off sick
An employee who’s been signed off sick for several weeks has been spotted exercising and by all accounts appears to look quite well. Based on this sighting, is it safe to assume that the employee’s sickness absence is fraudulent?
FLEXIBLE WORKING - 09.03.2020
Time limit for responding to a flexible working request
All employees with at least 26 weeks’ continuous service have the right to make a flexible working request. When one is made, how long do you have to respond and what must you also bear in mind?
RECRUITMENT - 09.03.2020
Who pays for DBS checks?
If you require staff to obtain a basic Disclosure and Barring Service (DBS) check, a new service has been launched that enables you to pay the fee directly. Why should you use it?
WRITTEN STATEMENTS - 09.03.2020
Updated written statements for existing employees?
From 6 April 2020 additional mandatory information must be included in a written statement of employment particulars. Do you have to issue an updated written statement to all existing employees too?
PAY - 09.03.2020
How to deal with pay rise requests
An employee has approached you regarding a pay rise. What should you ask them to demonstrate in support of their request? If you agree to a rise what else is it wise to demand from them?
CONSTRUCTIVE DISMISSAL - 09.03.2020
Why you shouldn’t rebuke an employee via group email
An employee who was given a dressing down about his personal performance in a group email was found to be constructively dismissed. How should concerns about an individual’s poor performance be handled to avoid such claims?
COMPANY TAX - 03.03.2020
Cancelling a debt - avoiding a tax trap
You lent money to your company to get it off the ground. It’s still struggling and you want to write off some of the debt to help. Your accountant says this could create extra tax liabilities. What are they and is there a more tax-efficient alternative?
CAPITAL ALLOWANCES - PROPERTY - 03.03.2020
Maximising capital allowances when moving premises
If your business is relocating to another premises, there might be an opportunity to bag some extra tax deductions or use them as a factor to negotiate a better price. What’s involved?
CAPITAL GAINS TAX - 03.03.2020
When can you claim ER if you don’t own enough shares?
You want to raise capital for your company, but some shareholders are objecting because they say it will mean them losing entrepreneurs’ relief (ER). What’s the problem and how can you work around it?
EXPENSES - 03.03.2020
Employer-paid expenses - when must you declare them?
The general tax and NI exemption for job expenses might not apply if the expense is met directly by the employer. If you wrongly miss expenses off Forms P11D it can land you in big trouble with HMRC. What should you be reporting?
COMPANY CARS - 03.03.2020
New reporting procedure for cars
New tax rates for zero and low emission company cars mean that from 6 April 2020 employers must provide more information to HMRC. What do you need to know?
VAT - PENALTIES - 03.03.2020
Acceptable reasons for not paying your VAT on time
You were late with your VAT payment because your bookkeeper was ill. HMRC will automatically issue a penalty notice. The First-tier Tribunal (FTT) recently ruled on whether reliance on a third party was a reasonable excuse for the late payment. What did it find?
BENEFITS - 03.03.2020
HMRC misleads employers on trivial benefits
For the fourth time in a row HMRC has included advice about trivial benefits in its Employer Bulletin, it says to clarify matters. In reality it’s back pedalling on its previous erroneous advice about when the trivial benefits exemption applies. What’s the full story?
