2020 -
September
CORONAVIRUS - 28.09.2020
Twelve months extra to pay tax
The government is allowing those in self-assessment to spread payments over twelve months. What’s the story?
SHARED PREMISES - 28.09.2020
Shared occupancies and coronavirus
One of our subscribers has complained that they’ve done everything they reasonably can to control the risk of coronavirus but their landlord, who has responsibility for shared areas, isn’t playing ball. What can be done?
CORONAVIRUS - 28.09.2020
New rules and lockdowns
With an increased number of reported cases and new restrictions in place, should you be bringing staff back to the workplace or keeping them at home?
OCCUPATIONAL HEALTH - 28.09.2020
Employees’ health at risk from incompetent advice
Two health and safety consultants have been fined relating to their inadequate advice on occupational health. What happened and how can you avoid sharing the blame when an advisor gets it wrong?
VIOLENCE AT WORK - 28.09.2020
Coronavirus fuels rise in violence
According to a union which represents retail staff, measures introduced because of coronavirus have fuelled a 100% rise in the number of assaults against its workers. What’s the story?
FORK LIFT TRUCKS - 28.09.2020
Fork lift truck ran over worker’s foot
An employee of a freight and logistics company suffered multiple fractures to his foot when a fork lift truck (FLT) was driven over it. What measures should his employer have implemented to prevent it?
ASBESTOS - 28.09.2020
When is it safe to handle asbestos?
You have a small asbestos outbuilding which is falling apart and needs to be taken down. Do you need to appoint an approved asbestos contractor or can you do it in-house?
SAFE WORKING - 28.09.2020
BSI helps out with free pandemic guidance
The British Standards Institution (BSI) has published a free 40-page guide to help organisations to work safely during the coronavirus pandemic. Is this something you should be making use of?
CORONAVIRUS - 28.09.2020
SEISS extended until April 2021
The government has announced that the self-employed will receive taxable grants to cover November 2020 to April 2021 if their business has been affected by coronavirus. Are you eligible?
CORONAVIRUS - 24.09.2020
Job Support Scheme - the detail
The Chancellor has announced a new scheme to help employers retain their employees which will kick in after the Coronavirus Job Retention Scheme ends. The Job Support Scheme (JSS) will apply from 1 November and will run for six months. Could it help your business?
COMPANY VANS - 24.09.2020
When is a van a car?
The Court of Appeal has issued a ruling which means that some crewcab vans are to be treated as cars for benefit-in-kind purposes. What was the key finding and what should you warn clients of?
TAX EFFICIENT INVESTMENT SCHEMES - 24.09.2020
Coronavirus: could scheme funding help clients’ finances?
One of your clients has managed to keep their fledgling company going through the pandemic with a skeleton workforce. They are considering a share issue to raise much-needed capital. But could the crisis mean they don’t qualify?
BUSINESS ASSET DISPOSAL RELIEF - 24.09.2020
How to secure business asset disposal relief on property
Your client is a higher rate taxpayer. He is looking to sell some of his let property portfolio within the next four years. What can you advise him to do to potentially save 18% on the eventual tax bill?
CORPORATION TAX LOSSES - 24.09.2020
Maximising relief for a client with terminal losses
One of your client’s companies has ceased trading after being severely affected by the pandemic. How can they take advantage of changes made in 2017 to the rules for company losses?
BUSINESS PROPERTY RELIEF - 24.09.2020
Funding a company: avoid an IHT trap
Your client owns a trading company that requires some extra capital. She is intending to take out a personal loan secured on her house to fund this. However, why might this lead to a problem with inheritance tax, and what can you advise?
DISGUISED REMUNERATION - 24.09.2020
What’s next for clients affected by the loan charge?
The controversial loan charge was subject to late amendments following a government review. What should clients who missed the 30 September 2020 deadline do, and what should you do for clients who previously made voluntary payments?
RECRUITMENT - 24.09.2020
Job ad for “happy” employee banned
The Department for Work and Pensions has banned an employer’s job ad seeking a “happy” employee. It claimed that the word “happy” is unlawful and cannot be used when recruiting. Is this true?
REDUNDANCY - 24.09.2020
Alternative employment was constructive dismissal
An employee who was given a new job role during a restructuring process has successfully claimed constructive dismissal. Why was this the outcome if she was being offered alternative employment instead of redundancy?
DISCIPLINARY MATTERS - 24.09.2020
Accusations and dismissal letters
An employee was sacked because the police had found indecent images on his personal computer. However, this dismissal was deemed unfair due to a procedural error in the employer’s paperwork. What do you need to know?
PROBATION - 24.09.2020
Sickness absence during probation
You recently hired a new employee who is currently on probation. They’ve now gone off sick and are likely to be absent for several weeks. Can you extend their probation period automatically?
SETTLEMENT AGREEMENTS - 24.09.2020
Keeping the settlement agreement payment confidential
You’ve agreed to terminate an employee’s role via a settlement agreement. Nevertheless, you don’t want them telling their colleagues about the settlement figure. How can you prevent this?
HOMEWORKING - 24.09.2020
Homeworkers: IT equipment and mobile devices
Many employees who transitioned to homeworking during the lockdown did so using their own IT equipment and mobile devices. If a homeworking arrangement becomes regular, why should you issue these items to the employee?
CORONAVIRUS - 24.09.2020
Workplace socials and the “Rule of six”
Since 14 September 2020 the maximum number of people who can meet up socially is limited to six. Whilst this change doesn’t have a direct impact on your workplace, what does it mean for work-related social events?
VAT - 24.09.2020
VAT repayment terms extended
Due to the second wave of coronavirus, the terms for paying deferred VAT from early 2020 have been made more generous.
INHERITANCE TAX - 24.09.2020
Wills to be witnessed remotely
Temporary changes to the rules on how wills are witnessed take effect from 28 September. Why has this been necessary?
CORONAVIRUS - 24.09.2020
Obligatory facemasks for shopworkers
If you’re in the retail/hospitality sector, up until now your workers haven’t needed to wear a face covering. But that changes on 24 September. But who is legally responsible if they fail to comply?
ENVIRONMENTAL PERMITTING - 23.09.2020
EA permit advice suspended
The Environment Agency (EA) has suspended its free advice service for permit applications. How can you ensure that your application is approved?
SUSTAINABILITY - 23.09.2020
£1.6 billion pledged to Scotland’s green recovery
Every September the Scottish government publishes its “Programme for Government” which describes its objectives for the coming parliamentary year and beyond. What’s at the core of this year’s programme?
WASTE - 23.09.2020
UK to adopt EU’s circular economy laws
The UK will transpose much of the EU’s Circular Economy Package (CEP) into UK law. What does this cover and what will this mean to your current waste management plans?
SUSTAINABILITY - 23.09.2020
What are the Environment Bill’s targets?
The Environment Bill is likely to feature a number of binding targets for air quality, water, resources and biodiversity. What’s on the table and how might they affect your business now and in the future?
ENERGY MANAGEMENT POLICY - 23.09.2020
Managing your energy consumption
One of the ways a business can improve its environmental performance, with the potential bonus of saving money, is by effectively managing energy consumption. Use our policy to set out how you’ll achieve this.
PACKAGING - 23.09.2020
Forest planting compensates for packaging breach
A UK subsidiary of an international computer support company has made a donation to help fund the planting of several thousand trees after it failed to register as a producer of packaging waste. What’s the story?
OIL - 23.09.2020
Don’t let an oil leak stain your reputation
If you make mistakes in the handling and storage of oil, it can cause a serious and long-lasting pollution event and even land you in court. What measures should you take?
RECRUITMENT - 23.09.2020
Dealing with a large number of job applications
With reports of some employers receiving over 1,000 applications for every vacancy, it’s fair to say that you can expect many more applicants than normal if you advertise any vacant roles. How should you handle this situation?
REDUNDANCY - 23.09.2020
Is it safe to make enhanced redundancy payments?
If you want to pay more than statutory redundancy pay to any employees who are being made redundant as a result of the coronavirus pandemic, you can do so. However, what considerations should you bear in mind?
MINIMUM WAGE - 23.09.2020
What are wage reductions for minimum wage purposes?
The Employment Appeal Tribunal has upheld an employment tribunal’s decision that wage deductions for workers’ rent weren’t reductions for national minimum wage (NMW) purposes but wage deductions for training costs were. Why was this?
PROFIT EXTRACTION - 22.09.2020
Don’t pay the wrong kind of dividend
The director shareholders control a company’s dividend payments but the rules that determine when they are taxable vary depending on the type of dividend. How can you ensure they are taxed at the right time for maximum efficiency?
NATIONAL INSURANCE - 22.09.2020
Employment allowance trouble
Problems with HMRC’s NI system are impacting employers who are receiving incorrect demands. What’s the issue and how should you respond if you receive a bill from HMRC?
CORONAVIRUS - 22.09.2020
Is trouble lurking in your SEISS claim?
HMRC has recently highlighted problems with Self-Employment Income Support Scheme (SEISS) claims. Even though it worked out the payments, it’s up to you to spot any problems. What steps should you be taking to check your claim?
MAKING TAX DIGITAL - 22.09.2020
MTD heads towards final goal
In its latest announcement about the rollout of Making Tax Digital (MTD) for income tax, the government emphasised the importance of using HMRC’s pilot beforehand. The trouble is there are a lot of exclusions. Are you able to join the MTD pilot?
CORONAVIRUS - 22.09.2020
Coronavirus - tax fallout following a change in business
During the lockdown your business adapted to new markets to keep going. You’re not sure if the change is permanent or temporary. Either way, there could be important tax consequences. What do you need to know?
EXPENSES - 22.09.2020
Is the cost of travelling to a board meeting tax exempt?
Two directors of our subscriber’s company live over 100 miles from its head office. As they are required to attend board meetings there, can the company reimburse or pay their travel and accommodation expenses tax and NI free?
VAT - 22.09.2020
HMRC bombshell on compensation payments
In one of its recent Business Briefs HMRC announced a reversal in its approach to compensation payments involving termination of contracts. More significantly it is applying the change retrospectively. How might this affect your business?
RECRUITMENT - 22.09.2020
New “Kickstart Scheme” for employers
The government has launched a fund to subsidise employers who take on new young employees. Is this something to take advantage of?
COMPANY LAW - 22.09.2020
Dealing with a tricky shareholder request
What if a shareholder tries to call a meeting to remove the board? The directors know that he’s a troublemaker, but how should you respond to such a request?
HEALTH & SAFETY - 22.09.2020
The dangers of a second job
Times are tough and there’s a chance that some staff might want to take on second jobs elsewhere. Is this something you need to worry about and if so, how do you manage the potential risks?
TAX - 22.09.2020
How not to manage your director’s loan account
Directors’ loan accounts (DLAs) are a popular target for HMRC tax enquiries yet many directors aren’t clear about the purpose of their DLA or even that they have one. What steps should you take to prevent your DLA becoming a tax problem?
PERSONNEL - 22.09.2020
How to stop employees stockpiling holiday
Employees who’ve not been able to take their annual holiday entitlement during 2020 may have the right to carry their untaken leave forward for up to two years. There are several ways you can stop this. What are they?
WASTE - 22.09.2020
How to deal with all that waste PPE?
You’re providing face coverings, gloves, etc. to staff if they want to use them. But how do you dispose of all the extra waste? You’ve heard that it needs a specialist hazardous waste collector - is this true?
APPRENTICESHIPS - 17.09.2020
Apprenticeship funding, incentives and standards
The government is clear that apprenticeships are key to revitalising the economy and providing employment for young people. But what are the key developments you need to know about?
PENSIONS - 17.09.2020
Solving pension tax relief inequality
The Treasury has published a call for evidence suggesting solutions to the current problems with pension tax relief. What are these problems and what are the proposals to fix them?
COMPLIANCE - 17.09.2020
Giving salary back isn’t that easy
Whilst many people are losing their jobs due to the economic impact of the pandemic there are others in a more fortunate position who want to give up their salary to help their employer or a charity. What does this mean for payroll?
MACHINERY - 17.09.2020
Trapping hazards highlighted
A manufacturing business has been fined heavily after two separate accidents in which workers were trapped by moving machinery. What should be done to manage such hazards?
RISK ASSESSMENT CLEANING BUSINESS PREMISES - 17.09.2020
Protecting your cleaning staff
A thorough cleaning regime is absolutely essential to prevent the spread of coronavirus within your premises, but if you’re not careful the staff doing the cleaning could be put at risk. Use our risk assessment to help keep them safe.
MAINTENANCE - 17.09.2020
How to conduct tree inspections
You have mature trees on site and understand that you should be inspecting them regularly. Having had an initial walk around, they seem healthy. Is that enough or is there more you should be doing?
CORONAVIRUS - 17.09.2020
Going back to the office?
A survey of 50 of the largest UK employers found that none had plans to return all staff to the office any time soon. What should you do before reopening?
VIBRATION - 17.09.2020
Enforcement insights: hand-arm vibration
The HSE has published an inspection and enforcement guide for inspectors to refer to when they’re out and about visiting businesses. How can you use this information to stay on the right side of the law?
WORK EQUIPMENT - 17.09.2020
Are you using the right trolleys?
A powder coating company has been fined after an employee suffered a serious injury to his lumbar vertebrae when a load fell in transit. What happened and in what way was the trolley inadequate for the task?
TRAINING - 17.09.2020
Allow staff to think for themselves?
One of your employees is full of “how they did things at my last place” and is throwing around the terms STOP and SLAM which he says mean that staff get the last say on whether a job is safe. Is he correct?
WORKING TIME - 17.09.2020
Remote workers and the 48-hour week
One of your remote workers hasn’t entered into an opt-out agreement. Which of you is legally responsible for ensuring that there’s no breach of the maximum 48-hour working week rule?
PAY - 17.09.2020
Cut pay for permanent homeworking?
Following the lockdown, you may receive requests for permanent homeworking. Could you agree to them in return for a pay cut?
UNFAIR DISMISSAL - 17.09.2020
EAT rules that dismissal with “no procedure” was fair
The Employment Appeal Tribunal has held that an employee who was sacked during an appraisal meeting was fairly dismissed, even though no proper dismissal procedure was followed by the employer. Why did it make this finding?
data protection - 17.09.2020
Recording video meetings: a good or bad idea?
You’re considering recording all video calls involving your employees as this would mean that you would have a detailed record of what was discussed. Is this a good or bad idea?
DISCRIMINATION - 17.09.2020
Questions about the sunflower lanyard
During a job interview you noticed that the interviewee was wearing a sunflower lanyard. You know that these can indicate the wearer has a hidden disability. Can you ask them why they are wearing it?
PENSIONS - 17.09.2020
Who’s eligible for minimum pension contributions?
Apparently, at least one in 20 workers aren’t receiving the correct minimum legal pension contributions - many are either incorrectly enrolled or not enrolled at all. Who is eligible for such contributions?
CORONAVIRUS - INSURANCE - 16.09.2020
Business interruption claims - the latest
On 15 September the High Court ruled against insurance companies who refused to pay out to businesses affected by coronavirus under business interruption policies. Could you stand to benefit?
CORONAVIRUS - 15.09.2020
New local lockdown payments
On 9 September the government announced that businesses in England required to close because of government imposed local lockdowns or restrictions are entitled to a new grant. What’s available?
CORONAVIRUS - 14.09.2020
Should staff wear a mask at work?
With the number of coronavirus cases on the rise again, the issue of wearing face coverings at work is becoming more topical. What health and safety obligations do you have towards your employees and can you force them to wear face coverings?
CORONAVIRUS - 14.09.2020
Further arrests in furlough payment fraud
It’s thought that more than £3.5bn in furlough payments has been claimed fraudulently or in error. HMRC is clamping down hard and looking at 27,000 active cases.
CORONAVIRUS - FURLOUGH - 10.09.2020
HMRC and CJRS enforcement
Comprehensive legislation has been included in the Finance Act in respect of the enforcement of the Coronavirus Job Retention Scheme (CJRS). What does HMRC expect of you?
DATA PROTECTION - 10.09.2020
Protecting data in a coronavirus world
When the coronavirus pandemic first began, no one could have predicted the effect it would have on working patterns. With new ways of working becoming the norm, have you considered the data protection implications?
TRAVEL EXPENSES - 10.09.2020
Taxis to work - the tax and NI implications
The government is urging businesses to get their staff back to their normal places of work. But some staff will be anxious about using public transport. What might be the tax and NI considerations if you pay for taxis?
TAX - PROFIT EXTRACTION - 08.09.2020
Don’t overdo dividend waivers
Your company is about to declare a dividend for the last financial year. The economic climate means some shareholders need the money more than others. For this reason you plan to waive your dividend entitlement. Might this cause trouble with HMRC?
COMPANY LAW - 08.09.2020
Two companies, same director
You’ve been approached by another company and asked to join its board of directors. It’s great to be asked but you already hold a directorship at your own company, so you’ll have to turn this opportunity down, won’t you?
COMPANY LAW - 08.09.2020
Benefit from a compensation order?
A disqualified director was ordered to pay over £500,000 to his company’s creditors, in the first compensation order case brought to court since the regime was introduced in 2015. When can compensation orders be made, and why has it taken so long for the power to be exercised?
TAX - PENSION SAVINGS - 08.09.2020
Tax relief for pensions could be cut
The government needs to plug the massive hole in the economy caused by coronavirus. One target already identified is tax relief for pension contributions. What steps can you take to protect yourself if it’s abolished?
DISCRIMINATION - 08.09.2020
Director wins marital discrimination claim
A director of a small company, who was sacked following her divorce from a fellow director, has successfully claimed marital discrimination. Where did the third director of the company go wrong?
