2020 -
July
CORONAVIRUS - 13.07.2020
A Plan for Jobs - what does it mean?
To spur the UK’s recovery from the coronavirus pandemic, the Chancellor presented his “Plan for Jobs” to Parliament on 8 July 2020. What are the key employment points?
CORONAVIRUS - HOLIDAYS - 13.07.2020
When isn’t it reasonably practicable to take annual leave?
There seems to be a misunderstanding amongst many workers (and some employers) that they now have a right to carry over any untaken annual leave for up to two years thanks to coronavirus. This isn’t quite true. What’s the actual legal position?
SICKNESS ABSENCE - 13.07.2020
Postnatal depression after maternity leave
According to the NHS, postnatal depression affects over one in ten women and can start at any time in the first year after giving birth. What’s the legal position if an employee due back from maternity leave fails to return because she has postnatal depression?
REDUNDANCY - 13.07.2020
Redundancy and competitive interview processes
The Employment Appeal Tribunal has held that a requirement for employees to interview during a redundancy process rendered their dismissals unfair. Why was this?
CORONAVIRUS - HEALTH AND SAFETY - 13.07.2020
Shielding measures paused from 1 August 2020
The government’s shielding programme for the clinically extremely vulnerable will be paused in England from 1 August 2020. What is the impact on shielding employees?
CORONAVIRUS - FLEXIBLE WORKING - 13.07.2020
Dealing with post-lockdown flexible working requests
The coronavirus pandemic has resulted in large numbers of normally office-based employees working from home. When offices do re-open, it’s likely to result in an increase in flexible working requests. Can you still say no?
COMPLIANCE - 07.07.2020
What is a reasonable excuse?
HMRC has updated its guidance on what it will accept as a reasonable excuse for late filing or payment resulting from the coronavirus pandemic. What does the guidance say and how much latitude does it give you?
PAYROLL FRAUD - 07.07.2020
Tacking financial crime
Not everyone has been in lockdown for the last few months. In fact, fraudsters and scammers have treated it as a business opportunity. How can you avoid falling prey to their ever more sophisticated tactics?
PENSIONS - 07.07.2020
Pensions auto re-enrolment duties
Many small employers who auto-enrolled staff into a workplace pension for the first time in 2017 are now facing auto re-enrolment. What do you need to know to ensure a pain-free process?
CORONAVIRUS - BUILDERS’ REVERSE CHARGE - 07.07.2020
Rule changes for builders delayed again
The new reverse charge rules for the construction industry will now take effect on 1 March 2021 to help builders affected by the coronavirus crisis. What does the delay mean for your business?
CORONAVIRUS - REMOTE WORKING - 07.07.2020
Reclaiming VAT on remote working allowance for staff
The coronavirus crisis has identified certain employees that can work from home in the long term. You have agreed to give them up to £1,000 to pay for equipment and other homeworking costs. Can you reclaim any input tax?
PROPERTY TRANSFER - 07.07.2020
Gift of property to spouse: the VAT consequences
You own a commercial property that you let to an unconnected business. This has an option to tax in place. You would like to transfer 50% of this to your spouse for income tax planning purposes. What VAT challenges does this create?
VAT ERRORS - 07.07.2020
Avoiding an interest charge for past errors
You have discovered that your business has made supplies of management services for the last five years to an associated company but didn’t charge VAT. How do you correct this problem, and can you avoid an interest charge on the underpaid VAT?
BREXIT - 07.07.2020
Buying and selling services in the EU after the transition
Although the UK left the EU in January, the same VAT rules as before will continue until the end of December 2020. Most of the VAT changes after this date will affect a business selling goods. But might you be impacted if you trade in some services?
OVERSEAS VAT - 07.07.2020
VAT on contracts involving three countries
One of our subscribers has a deal to provide management consultancy services to a retailer in Morocco. All work will be done in Morocco, but a separate business based in Spain will assist our subscriber. What are the VAT issues of this arrangement?
TAX CREDITS - 07.07.2020
Trouble with tax credits renewal
HMRC has simplified the tax credits renewal process this year but has made an error in the process. What steps should you take if your tax credits renewal pack includes incorrect data?
CORONAVIRUS - CORPORATION TAX - 07.07.2020
Tax return following a delayed start to business
You formed a company in March with the intention of beginning trade immediately. However, this was delayed because of coronavirus. Do you need to notify HMRC and what effect will the delay have on the company’s tax returns?
CAPITAL GAINS TAX - 07.07.2020
Inherited assets - who’s liable for capital gains tax?
One of our subscribers is the executor of her mother’s estate. She left some valuable items to her and her sister. She wants to sell several of these to pay debts of the estate. Will there be any tax and if so who’s responsible for it?
CORONAVIRUS - HMRC ENQUIRIES - 07.07.2020
SEISS checks - are you ready?
You claimed a Self-Employment Income Support Scheme (SEISS) grant. While it wasn’t too tricky to qualify, that’s not the end of the story as HMRC will be checking claims further down the line. What records do you need to back up your claim?
REMUNERATION PLANNING - 07.07.2020
Restarting salary from your company
You’ve not drawn salary from your company for the last three months because its income was significantly reduced. It’s now improving and you’re restarting your salary next month. Is it worth paying yourself the arrears?
LOSSES - 07.07.2020
Tax-efficient incorporation of a loss-making business
You’re about to transfer your sole trader business to a company of which you’re the main director and shareholder. The business made losses in the last trading period before the transfer. How can you maximise tax relief for these?
CORONAVIRUS - VAT - 07.07.2020
VAT trap for private use of company vehicles
In the last few months there’s been little work for two of your employees but they’ve continued to have use of their company vans, including for personal journeys. Does this affect what you need to report on your next VAT return?
CORONAVIRUS - HEALTH & SAFETY - 07.07.2020
Safe return to work
When the doors to your workplace re-open there will need to be new protocols in place. How do you instil this new health and safety culture to keep staff safe and customers reassured?
LANDLORD & TENANT - 07.07.2020
New duties for private residential landlords
On 1 June 2020 new minimum electrical safety standards came into force which most private landlords in England must meet. What are the new legal requirements that you need to be aware of?
TAX - COMPANY TAX - 07.07.2020
Selling company assets - minimising the tax cost
When the current financial troubles have settled you want to sell a few company assets to raise cash. You’re considering assets ranging from a van to an antique desk. Which should you sell for maximum tax efficiency?
PRICING - 07.07.2020
Should you try teaser pricing?
Customers are tightening their belts in these tricky economic times so you’re looking at ways to increase sales. Should you consider a new pricing strategy and how can you assess the pros and cons?
COMPANY LAW - 07.07.2020
Could your business be wound up?
A business published educational booklets for schools on topics such as bullying, knife crime and online safety. It was wound up in the public interest in June 2020. Why, and what lessons can you take from this case?
CORONAVIRUS - STATUTORY PAYMENTS - 07.07.2020
HMRC’s new guidance on statutory pay
To ascertain whether an employee is entitled to statutory pay you sometimes need to work out their average earnings. HMRC’s new guidance explains how to do this for furloughed workers. What do you need to know?
EMPLOYER BULLETIN - 06.07.2020
There’s more than coronavirus
HMRC’s June Employer Bulletin has provided a welcome respite from the endless coronavirus news. What key matters does it cover?
BICYCLE SCHEMES - 06.07.2020
Time for staff to get on their bikes?
With fears about travel, and pressure on public transport to operate effective social distancing measures, there’s been a lot of talk about commuting to work on a bike. Is it time to consider introducing a bicycle scheme at work?
REDUNDANCY - 03.07.2020
Collective consultation on redundancy - what’s to know?
The Coronavirus Job Retention Scheme will gradually be tapered from 1 August until its closure on 31 October 2020, leaving many employers faced with the prospect of making redundancies. When does the obligation to collectively consult arise?
CORONAVIRUS - DATA PROTECTION - 03.07.2020
Can you conduct temperature checks on employees?
If your employees have now returned to work, one of the measures you might wish to take in order to protect them is to carry out temperature checks on entry to the workplace to see if anyone has symptoms of coronavirus. Is this legal?
WORKPLACE - 02.07.2020
Work in a ceiling void
False ceilings create a handy space to conceal structural elements of the building, pipes and cables. But when these installations require maintenance or alteration, what hazards should you to take into account?
CORONAVIRUS - ENFORCEMENT - 02.07.2020
Don’t sacrifice safety for health
Changes to prevent the spread of coronavirus must not be at the expense of regular health and safety, the HSE has said. What’s to know?
CORONAVIRUS - CLEANING - 02.07.2020
Should you get “fogging”?
You’ll have seen the images of staff and contractors walking around spraying disinfectant from a “fogging” machine. Is this an effective method of controlling the spread of coronavirus?
CORONAVIRUS - EMPLOYEES - 02.07.2020
Are staff refusing to work on safety grounds?
With guidance encouraging a return to the workplace, some employers are finding that staff are raising concerns about health protection arrangements and refusing to turn up. How should you handle it?
STRESS - 02.07.2020
£4.7 million stress claim
RBS has been ordered to pay out an eye-watering sum in compensation to a former employee of its subsidiary, NatWest, after she won her appeal for damages. What led to the claim?
CORONAVIRUS - FIRST AID AT WORK POLICY - 02.07.2020
Incorporating coronavirus into your first aid policy
When carrying out first aid treatment, there’s the new risk of coronavirus to take into account. Use our new template document to bring your own policy into line with the expected precautions.
HAZARDOUS SUBSTANCES - 02.07.2020
Do we need to test cutting fluid?
One of our subscribers has been told by an auditor that he should have a regular test of the cutting fluid on his metalworking machines. Is this true? And if so, what should be carried out?
TRIBUNALS - 02.07.2020
Challenging out of time tribunal claims
Strict time limits apply to the presentation of tribunal claims. However, many claimants lodge claims late, which is known as being “out of time”. If this happens to you, why should you alert the tribunal as quickly as possible?
DISCRIMINATION - 02.07.2020
£4,000 award for antenatal appointment comment
An employee who rushed back to work after her boss said that she’d “taken too many antenatal appointments” has been awarded £4,000 by the tribunal. Is there a limit on the number of appointments a pregnant employee is entitled to take?
FLEXIBLE WORKING - 02.07.2020
The downsides of compressed hours arrangements
A full-time employee, who currently works a five-day week, has asked if they could switch to a compressed hours working arrangement. How does this work in practice and what are the downsides from your perspective?
HEALTH AND SAFETY - 02.07.2020
Hand sanitiser, allergies and health issues
You’ve set up several hand sanitiser stations in your workplace as part of your coronavirus precautions. However, one of your employees is refusing to use the product you’ve supplied. What should your response be?
REDUNDANCY - 02.07.2020
Must you accept volunteers for redundancy?
In June 2020 Heathrow Airport announced that it’s implementing a voluntary redundancy programme to avoid compulsory redundancies. Must employers accept anyone who puts their name forward for voluntary redundancy?
UNFAIR DISMISSAL - 02.07.2020
Unfairly dismissed for calling bosses “twit and twat”
An employee who was dismissed for referring to his bosses as “twit and twat” in a text to a client has won his tribunal claim for unfair dismissal. The employer involved made a fatal error. What was it and how could it have been avoided?
CORONAVIRUS - 02.07.2020
Calculating flexible furlough pay
From 1 July 2020 eligible employees may be flexibly furloughed. Where this happens, you must pay them their usual rate of pay for all hours worked. How is this calculated?
