2020 -
November
BATTERIES - 27.11.2020
Put a stop to “zombie” battery fires
Waste industry representatives have warned that too many batteries are dumped in waste bins leading to fires when the waste is processed. They want to see an end to this problem of so-called “zombie” batteries. How can you help?
MICRO-GENERATION - 27.11.2020
Time to think again about solar power?
Solar power schemes now offer the “cheapest electricity in history” with the technology costing less than coal and gas. Is it time to think again about installing solar panels, and if so what are the best options for a small business?
POLLUTION - 27.11.2020
Caustic effluent killed off sewage plant
Sewage works rely on biological processes in order to treat the sewage and discharge non-harmful effluent to watercourses. What happened in a recent case and how can you avoid being the cause of similar damage to the environment?
ENVIRONMENTAL POLICY - 27.11.2020
Your commitment to environmental improvement
Having an environmental policy statement is not a legal requirement, but it is good practice and will help you to explain your position on green issues. Use our document to create your own.
CARBON FOOTPRINT - 27.11.2020
New carbon reporting demands
The way companies are being asked to report their carbon emissions has changed a great deal since April 2019. What are the key changes, and what should you be aware of as a small business?
BENEFITS IN KIND - 27.11.2020
Tax-free coronavirus tests
Employees who receive coronavirus tests at work will not have to pay income tax or NI on the benefit. What’s the story?
MINIMUM WAGE - 25.11.2020
National living wage to rise to £8.91
The government has today announced the national living wage (NLW) and national minimum wage (NMW) rates which will come into force from April 2021. What are they?
CORONAVIRUS - 25.11.2020
Third SEISS grant details announced
In an earlier announcement, the government outlined the key points of the third self employment income support scheme (SEISS) grant. Now we have the full details - what are they?
VAT - 25.11.2020
HMRC launches new VAT deferral scheme
Businesses that took up HMRC’s offer to defer some or all of their VAT liability due for payment between 20 March and 30 June 2020 are to be given more time to pay.
CORONAVIRUS - 24.11.2020
HMRC checking “Eat out” claims
The Eat Out to Help Out scheme ran during August. HMRC is now checking claims for accuracy. What do you need to know?
CORONAVIRUS - 24.11.2020
Coronavirus cancels the tinsel?
There have been rumours circulating that it’s not safe to festoon your workplace with Christmas decorations this year because of the associated coronavirus risks. Is there any truth in the rumours?
STATISTICS - 23.11.2020
Mental health problems increase
The latest statistics show the lowest number of accidental deaths on record in the UK but a rising tide of mental ill health. What are the details?
LIFTING OPERATIONS - 23.11.2020
Pallet of stone tiles fatally crushed worker
A court has heard how an agency driver was collecting a pallet full of stone tiles for delivery when it all went tragically wrong, resulting in his death. What lessons about lifting operations can be learned from this case?
ASBESTOS - 23.11.2020
Managing asbestos in schools and colleges
The government has issued asbestos management guidance to help those who maintain educational buildings. What concerns underpin this issue and how does the government advise that you deal with them?
ELECTRICAL SAFETY - 23.11.2020
Should you test home electrical appliances?
Prior to the pandemic homeworking in your business was sporadic and the testing of electrical equipment used in homes wasn’t something you considered. Now that working at home has become more permanent should you undertake annual testing?
WORK EQUIPMENT - 23.11.2020
Company used prohibited machine
A supermarket has been fined £30,000 after it pleaded guilty to giving staff unsafe equipment and then making matters worse by ignoring an official instruction to stop using it. What happened?
RESPIRATORY PROTECTIVE EQUIPMENT - 23.11.2020
Face covering is not respiratory protection
Coronavirus rules in workplaces might make workers more likely to cover their nose and mouth, but are they using the right protection where respiratory hazards are present? The HSE has highlighted some concerns.
FIRE - 23.11.2020
Avoiding kitchen extraction fires
One of our subscribers has been told that they need to have their commercial kitchen extraction system cleaned more than once a year. Is this true, and if so, how often should it be done?
BENEFITS IN KIND - 23.11.2020
Tax-free virtual parties cleared by HMRC
The office Christmas party is off the cards this year, but many firms are being innovative and holding virtual parties instead. Why does a recent announcement from HMRC give reason to be merry?
RIGHT TO WORK - 19.11.2020
OK to ask about EU Settlement Scheme applications?
EU nationals who wish to continue living and working in the UK after 31 December 2020 must apply to the EU Settlement Scheme. Can you ask your employees who fall into this category whether or not they’ve applied?
REDUNDANCY - 19.11.2020
Casual work for redundant staff?
Employees who are selected for redundancy must be offered any suitable alternative employment that’s available in your business. Does this include casual work which you have too?
staff MOTIVATION - 19.11.2020
Two-hour lunch break to boost productivity?
It’s been suggested that employers could boost their homeworkers’ productivity by allowing them to arrange their working day with a two-hour break at lunchtime. Is this really a good idea?
data protection - 19.11.2020
ICO’s new guidance on criminal offence data
In November 2020 the Information Commissioner’s Office (ICO) released new guidance on the processing of criminal offence data. Does it apply where an employee is only suspected of committing a criminal offence?
GRIEVANCES - 19.11.2020
Can an employee demand who hears a grievance?
You’ve received a formal grievance from one of your employees. At the end of their written complaint, they’ve stated that they want the matter heard by a certain individual. Do they have the right to make this demand?
HOMEWORKING - 19.11.2020
Contributing to a homeworker’s winter heating costs
An employee working from home has asked for a financial contribution towards their winter heating bills because they will be higher this year. Are you obliged to contribute towards a homeworker’s household running costs?
UNFAIR DISMISSAL - 19.11.2020
Fairly dismissed over 25 unaccounted for hours
An employee who was sacked because he couldn’t account for 25 of his working hours over a three-week period has lost his claim for unfair dismissal. Why did the tribunal rule in the employer’s favour?
EXPENSES - 19.11.2020
Misunderstanding is not “careless”
The treatment of travel expenses to temporary workplaces has been the subject of several tribunal cases. How did one taxpayer’s misunderstanding of the law mean that a penalty was cancelled, even though he was in the wrong?
CORONAVIRUS - SEISS - 19.11.2020
How can you help clients with SEISS compliance?
The Self-Employment Income Support Scheme (SEISS) excludes advisors from the claim process. It has now transpired that some businesses may have been paid in error. How can you help clients verify their position now that HMRC has started compliance checks?
PRIVATE RESIDENCE RELIEF - 19.11.2020
Two main homes: what to consider when getting married
Two of your clients recently got married. Each of them owned their own residence prior to this but are now looking to sell one of them to buy a new property together. Are there any traps to watch for here, and how might a 2020 change affect them?
CARERS - 19.11.2020
Income from fostering: is it taxable?
One of your clients is recently retired. They are looking to foster one or more children and need your advice about the income they will receive. Will they need to report this to HMRC, and is it taxable?
MIXED PARTNERSHIPS - 19.11.2020
Can HMRC cancel the tax benefit of a corporate member?
Your client is in a partnership and is looking to form a new company, make it a member, and divert some of the profits to it to take advantage of lower corporation tax rates. Why might this fall foul of anti-avoidance rules and what should you advise?
INHERITANCE TAX - 19.11.2020
IHT planning: maximising relief for charitable giving
A client has asked for advice in respect of inheritance tax (IHT). They have expressed an interest in charitable giving. How can this help, and how can a little-known quirk of the rules mean that relief can sometimes be claimed twice?
BREXIT - 19.11.2020
Get clients ready for the end of the EU transitional deal
Clients that trade goods in the EU will be keen to ensure there is a smooth transition to new VAT rules and procedures that start when the UK’s deal with the EU ends on 31 December 2020. What are these changes and how should your clients manage them?
CAPITAL GAINS TAX DEFERRAL RELIEFS - 19.11.2020
What options are there to defer CGT?
A client wants to discuss options for deferring the tax on a gain they will be realising in the near future. You don’t have any other details at the moment and so want to research as wide a range of options as possible. What should you be looking at?
TERMINATION PAYMENTS - 19.11.2020
Saying goodbye - the tax implications
Sadly, many employers are going to be processing termination payments over the next few months. What do you need to know to make sure that you get everything right and part company appropriately?
CORONAVIRUS JOB RETENTION SCHEME - 19.11.2020
Furlough tribunal risks
There’s been lots of media coverage about HMRC’s powers in respect of furlough fraud. But what are the main risks from an employment law perspective and what records should you keep to avoid problems down the line?
BUSINESS TAX ACCOUNT - 19.11.2020
Using your Business Tax Account
As a busy payroll professional you might not have found the time to consider all the useful information on your Business Tax Account (BTA). But why might a closer look pay dividends?
CORONAVIRUS - 19.11.2020
Furlough scheme extended to 2021
As you’ll be aware the UK-wide Coronavirus Job Retention Scheme has been extended until 31 March 2021. But what are the key details?
CORONAVIRUS - 19.11.2020
Lockdowns, tiers and the clinically extremely vulnerable
With the current national lockdown likely to be followed by local areas being placed into one of three tiers again, what’s the employment position for clinically extremely vulnerable employees, both during lockdown and when the tiers are revived?
PAY - 19.11.2020
Annual increases to the real Living Wage
The annual increases to the real Living Wage have now been announced. What are the relevant increases, and do you have to pay these new rates to your staff?
PERSONNEL MANAGEMENT - 19.11.2020
Managing the menopause at work
Women over the age of 50 are the fastest growing group in the workforce and yet the menopause is still often a taboo topic. What can you do to ensure you’re sensitively managing any of your workers who are going through the menopause?
CAPITAL GAINS TAX - 18.11.2020
HMRC fishing for tax on property sales
Thousands of taxpayers who sold property in 2018/19 will receive letters from HMRC suggesting they may owe tax. If you get one, how should you respond?
PENALTIES - 18.11.2020
Are you liable to a penalty for making a mistake?
The First-tier Tribunal (FTT) recently ruled on a case involving disputed business expenses. Its decision not only addressed the extent to which the expenses were tax deductible but also HMRC’s right to charge a penalty. What’s the full story?
PENSIONS - 18.11.2020
Pension savings - avoiding the anti-avoidance rules
Your 55th birthday isn’t far off and you want to draw some of your pension savings. Your advisor has told you that doing so will severely limit the tax relief you can claim on future pension savings. Is there a legitimate way around this?
IR35 - 18.11.2020
Disagreeing with a Status Determination Statement
The new rules which will apply from April 2021 could result in you being categorised by one or more of your clients as an employee for IR35 purposes. What steps can you take if you don’t agree with their determination?
LOANS - 18.11.2020
Tax relief on loans to pay your company salary
Our subscriber’s business is in need of extra cash. As a young company it doesn’t qualify for coronavirus loan schemes. If instead she personally raises cash by remortgaging her home are there any tax consequences?
BENEFITS - 18.11.2020
Using a company credit card tax free
You need some extra personal cash for a relatively short term. You could borrow from your company, assuming it has the funds, but this has tax consequences. Might a company credit card be a better solution?
BREXIT - 18.11.2020
Brexit changes for business and where to find help
In just weeks the Brexit transition period ends. If you do business with EU countries there’s a stack of information you need to take on board. We’ve put together links to the official sites where you can find the latest information relevant to your situation.
CORONAVIRUS - 16.11.2020
More help for struggling businesses
To help businesses recover from the effects of another lockdown, the government has made changes to its various loan schemes. What’s the full story?
TAX - 16.11.2020
Tax-saving redundancy pay for company owners
You’ve decided to close one of your companies as it’s now making losses with little prospect of improvement. As a director shareholder what’s the tax advantage of paying yourself redundancy pay?
CORONAVIRUS - DATA PROTECTION - 16.11.2020
Homeworking and the GDPR
Staff are once again working from home. You feel comfortable with the security measures in place for IT systems but you haven’t considered hard documents. What should you do to ensure compliance?
CORONAVIRUS - 16.11.2020
Should you consider private Covid tests?
The backlog in the government’s coronavirus testing system could leave you without key staff for days as they wait for their results to come in. Rapid test results are available privately but are they worth it?
TAX - IR35 - 16.11.2020
Preparing for the new IR35 rules
On 6 April 2021 the IR35 rules are changing. If you provide services to clients in the private sector through an intermediary such as a personal service company, what steps can you take to check if you’ll be affected?
DATA PROTECTION - 16.11.2020
Company fined for pandemic profiteering
The Information Commissioner’s Office has imposed a heavy fine on a company for sending unsolicited marketing text messages about hand sanitiser, claiming it was “effective against coronavirus”. What are the rules on sending marketing texts, and where did this company go wrong?
CAPITAL ALLOWANCES - 16.11.2020
Annual investment allowance reverts to £1m for another year
Due to the economic downturn caused by the pandemic, the government has been urged to extend the temporary tax break for businesses investing in equipment - the annual investment allowance (AIA). Has it agreed?
CORONAVIRUS - 13.11.2020
HMRC going undercover
There’s been widespread fraud involving claims for government aid linked to local and national lockdowns. HMRC is now employing covert tactics to identify businesses not following the rules. What’s the full story?
CAPITAL GAINS TAX - 12.11.2020
CGT rate to double?
The Office for Tax Simplification (OTS) has suggested that £14 billion could be raised if the Chancellor were to bring capital gains tax (CGT) rates in line with income tax. We’ve heard this sort of thing before - is there any reason to be concerned this time round?
CORONAVIRUS - 10.11.2020
Can staff travel safely on business?
With local lockdowns and other coronavirus restrictions in place, you’re not sure whether you can allow staff to travel around the UK. Can you?
LIFTING EQUIPMENT - 10.11.2020
How to manage your vehicle lifts
An industry body which represents engineering inspectors has released new guidance for those who own and operate vehicle lifts. What concerns has it raised and if you have this equipment what should you do to ensure it’s safe?
VIOLENCE AT WORK - 10.11.2020
Teacher left brain damaged in school assault
A council has received a fine of £104,000 after a teacher was attacked by a student and left seriously injured. What circumstances led to the assault and why was the council in court?
SAFETY BRIEFING - PERSONAL HYGIENE AND FOOD - 10.11.2020
Making food hygiene a staff priority
You can stock the best ingredients in the world and cook your food perfectly, but if those handling the food have poor personal hygiene standards, you won’t be in business for long. Use our document to ensure staff know what’s expected.
ASBESTOS - 10.11.2020
Asbestos training in decline
A major player in the asbestos training sector reports that numbers attending its awareness sessions are down by two thirds since the pandemic struck. What’s the story and should you be sending your staff along?
CONSTRUCTION - 10.11.2020
Ceiling collapsed onto crowd
The operators of a gathering hall in Birmingham and the builder it used to carry out refurbishment work have appeared in court in connection with a near disaster at a school graduation ceremony. What happened and why?
DISPLAY SCREEN EQUIPMENT - 10.11.2020
Are your staff suffering with laptop syndrome?
An article on the BBC website suggests that many homeworkers are suffering from a collection of ill-health conditions caused by prolonged working with a laptop. What problems might occur and are you responsible for them?
CORONAVIRUS - 06.11.2020
CJRS extended to spring 2021
The merry go-round of announcements from the Chancellor continues. This time it was to extend the Coronavirus Job Retention Scheme (CJRS) until 31 March 2021, meaning it will have been in place for a year. What are the key things to know?
CORONAVIRUS - 05.11.2020
Extra help for the self-employed
In October, the government announced that grants under the Self-Employment Income Support Scheme (SEISS) for the period from 1 November 2020 to 31 January 2021 would be 40% of profits. A further increase has been announced along with other changes to the SEISS. What’s the full story?
CORONAVIRUS - 05.11.2020
When can you now leave home?
The regulations have now been published that implement the government’s new national lockdown restrictions which start today, 5 November, and run for four weeks. What are the key points?
DISCRIMINATION - 03.11.2020
Employee awarded £2,000 for workplace raffle prize swap
An employee has been awarded £2,000 plus interest after his employer decided to swap a bottle of cognac that he had won in its workplace raffle for a cheap box of chocolates. Why did the tribunal make this award?
SICKNESS ABSENCE - 03.11.2020
Homeworkers and sickness absence
On average, homeworking employees take 2.4 days’ sickness absence each year. This figure is much lower than for work-based employees. If a homeworker informs you that they are unwell, what should you do?
POOR PERFORMANCE - 03.11.2020
Underperforming during their notice period
An employee has resigned and is currently working out their notice period. You’ve noticed that their previously high standards have slipped and their work is going downhill fast. What are your options here?
GRIEVANCES - 03.11.2020
Former employee has submitted a grievance
A couple of weeks ago you parted ways with an employee. You thought that everything was fine, but your former member of staff has now submitted a written grievance. Are you legally obliged to deal with it?
TIME OFF - 03.11.2020
Paid time off to move house?
Between now and the end of March 2021 thousands of people are expected to move house. Are your employees automatically entitled to time off on moving day and, if so, is it a paid or unpaid right?
CORONAVIRUS - 03.11.2020
Job Support Scheme: open or closed?
The Job Support Scheme (JSS) will operate once the extended furlough scheme ends. It consists of two parts - “JSS Open” and “JSS Closed”. What’s the difference between the two?
FLEXIBLE WORKING - 03.11.2020
Can you defer flexible working applications?
If you’re now receiving requests from office-based employees for permanent homeworking arrangements, can you simply defer them until you have a clearer picture of your post-pandemic needs and, if not, what’s your other option?
CORONAVIRUS - HOLIDAYS - 03.11.2020
Can staff sell back unused annual leave?
The coronavirus pandemic has thwarted a lot of staff holiday plans for 2020. If any workers haven’t been taking their annual leave, what’s the legal position if, towards the end of your holiday year, they request to sell some of it back to you?
DISMISSAL - 03.11.2020
Maternity pay on dismissal
Provided an employee fulfils the conditions for statutory maternity pay (SMP), their right to it survives termination of the employment contract. What should you know here, particularly when negotiating exit terms for pregnant employees or maternity leavers?
CORONAVIRUS - HOMEWORKING - 02.11.2020
Unexpected tax break for homeworkers
HMRC says that all employees required to work from home because of coronavirus can claim an enhanced tax deduction for 2020/21. What’s the full story?
TERMINATION PAYMENTS - 02.11.2020
When are golden handshakes taxable?
A founding director of your company is retiring and the board want to reward him for his service. You thought you could pay him up to £30,000 tax and NI free but your accountant has told you that the whole amount is taxable. Is this right?
