2021 -
January
CORONAVIRUS - 29.01.2021
Refusing to return after lockdown
When the lockdown restrictions are eventually eased many employers will start bringing employees back into the workplace. But what if an employee refuses to come back?
UNFAIR DISMISSAL - 29.01.2021
Employee sacked for urinating in public wins £40,000
The tribunal has ruled that a postman sacked by Royal Mail for urinating in a lay-by whilst on his round was unfairly dismissed and awarded him nearly £40,000 in compensation. Where did bosses at Royal Mail go wrong?
MINIMUM WAGE - 29.01.2021
Top minimum wage underpayment mistakes
The government has publicly named and shamed 139 employers for failing to pay the correct minimum wage. However, whilst most had paid the appropriate rates, it was other errors which caught them out. What were the main mistakes?
HOLIDAYS - 29.01.2021
Holiday between ordinary and additional maternity leave?
A pregnant employee is considering her maternity leave options. She’s asked if she can take a period of paid holiday between ordinary maternity leave (OML) and additional maternity leave (AML). Is this allowed?
REDUNDANCY - 29.01.2021
Can a redundancy notice be withdrawn?
You recently served an employee with a redundancy notice. Since then, your business situation has changed and you now need them to stay. Can you simply tell your employee that the redundancy notice is withdrawn?
DISCRIMINATION - 29.01.2021
No party invite was act of discrimination
As employee who did not receive an invitation to an informal after work drinks party has successfully claimed discrimination at the tribunal. Why was the employer’s failure to extend an invitation to her an act of discrimination?
GRIEVANCE - 29.01.2021
How long to appeal against a grievance outcome?
When an employee raises a grievance you must offer them a right of appeal if you reject or only partially uphold their complaint. How long does an employee have to appeal against this decision?
CORONAVIRUS - 28.01.2021
Are social distancing devices the answer?
Some BBC staff have been told to wear “proximity devices” to aid social distancing in key workplace locations. Do these devices solve the social distancing problem?
FOREIGN WORKERS - 28.01.2021
Applying for a sponsor licence for foreign workers
You need a sponsor licence to employ foreign workers, and this now includes EEA nationals who arrived in the UK after 31 December 2020. How do you apply for a licence and what else do you need to know about the application process?
REDUNDANCY - 28.01.2021
Alternative employment and trial periods on redundancy
Where you offer an employee alternative employment on redundancy, it’s subject to a four-week statutory trial period in certain circumstances. When does the trial period apply and what happens if it’s unsuccessful?
MARKETING - 28.01.2021
Marketing green products
You are regularly seeing the results of surveys which show that customers want green products and would pay more for them. But what’s the best way of marketing and promoting your sustainable side?
BATS - 28.01.2021
£600,000 fine for destruction of bat roost
Bellway Homes has been handed the largest ever fine for wildlife crime after it demolished buildings on a site in Greenwich without consideration for the bat population. How should the company have acted?
ENERGY - 28.01.2021
New energy White Paper
The UK government has just published its latest Energy White Paper setting out how we will clean up our energy system and reach net zero emissions by 2050. What does it say and how might it affect your business?
WATER - 28.01.2021
Have you committed to using water efficiently?
Clean water is a precious resource, a fact which is underlined every time you receive your business’ water bill. Use our policy and procedure to set out how you will minimise your use.
WASTE - 28.01.2021
Waste criminals cashing in
A case brought by the Environment Agency (EA) has highlighted that what it describes as “career criminals” are operating in the waste industry. How can you avoid getting caught up in their criminality?
ENFORCEMENT - 28.01.2021
Remember to comply with energy scheme obligations
Businesses have started receiving enforcement notices from the Environment Agency (EA) for failing to comply with the Energy Savings Opportunity Scheme (ESOS). What should you do if you’re not on top of your duties?
ENforcement - 28.01.2021
Record Environment Agency fines
The regulator has published details of the largest fines for environmental legislation breaches handed out in 2020. What can you learn from the list?
SELF-ASSESSMENT - PENALTIES - 28.01.2021
Overturning self-assessment late filing penalties
The First-tier Tribunal has cancelled a self-assessment late filing penalty for unusual reasons. If HMRC hits you with a late filing penalty what can you learn from this ruling which might help you overturn it?
PROFIT EXTRACTION - CAPITAL GAINS TAX - 28.01.2021
Get the most from business asset disposal relief
If you sell or wind up your company and extract the accumulated profits as a capital sum, business asset disposal relief (BADR) can reduce your tax bill. However, tricky conditions can mean that BADR is lost. What steps can you take to avoid this?
INSURANCE - 28.01.2021
Tax and business interruption policies
A Supreme Court ruling means that many traders who lost income because of coronavirus will receive a payout on their business interruption insurance policies. How and when should this be reported for tax purposes?
APPEALS - 28.01.2021
HMRC formal reviews - are they worth the effort?
You’ve reached an impasse in a dispute with HMRC. A friend suggests you ask HMRC for a formal review to resolve the issue. When are you allowed to ask for a formal review and is it worth bothering with?
VAT - BREXIT - 28.01.2021
How has Brexit affected VAT on the supply of services?
Due to Brexit the VAT rules have changed for supplies of services to customers in the EU. While these are less onerous than the new rules for goods, what, if any, changes should you be making to your VAT procedures?
EMPLOYMENT STATUS - 28.01.2021
Tax status of a second job
Our subscriber’s business is struggling but he’s found a second job with another firm. The trouble is his employment status will mean his pay is liable to PAYE tax and NI. Can he divert the income to his company to prevent this?
EXPENSES - 28.01.2021
Are Health and Safety Executive fees tax deductible?
Following an inspection by the Health and Safety Executive (HSE) you received an invoice for intervention fees. When preparing your annual accounts your bookkeeper wants to know if the fees should be shown as tax deductible?
EMPLOYMENT STATUS - 28.01.2021
Off-payroll working - April deadline looms
The off-payroll rule changes were delayed until April 2021, giving everyone concerned some welcome breathing space. But the rollout of the rules to the private sector is back on the agenda. What do you need to know?
CONSTRUCTION INDUSTRY SCHEME - 28.01.2021
What are the new CIS rules?
From 6 April 2021 HMRC is changing the rules of the Construction Industry Scheme (CIS) to prevent an abuse of them that result in tax losses. What do you need to know moving forward to avoid problems?
TAX - CORONAVIRUS - 26.01.2021
Coronavirus and employee benefits
HMRC has updated its guidance about the tax and NI treatment of benefits and expenses provided to employees during the pandemic. As an employer, what do you need to know?
DATA PROTECTION - 26.01.2021
Boss disqualified following data breach
Following the Cambridge Analytica (CA) scandal, the group’s use of personal data was subject to a complex investigation by the Information Commissioner’s Office (ICO), and the director’s conduct was scrutinised by the Insolvency Service. How should you deal with a data breach?
TAX - HOMEWORKING EQUIPMENT - 26.01.2021
Tax and a gift of equipment for homeworking
A director received a Christmas gift of computer equipment to help him work from home during lockdown. He wants to know if the new homeworking exemption introduced in 2020 means his company can reimburse the cost tax and NI free?
CORONAVIRUS - COMPANY LAW - 26.01.2021
Temporary rule relaxations and deadline extensions
As the country finds itself in another national lockdown, companies are yet again having to adapt to new rules at the last minute. Over the last few months, various company law rules were relaxed and deadlines extended. What’s the position now, and for how long?
TAX - SELF-ASSESSMENT - 26.01.2021
Self-assessment tax bills - what’s the latest?
The deadline for paying your self-assessment tax bill for 2019/20 is 31 January 2021. However, subject to conditions, HMRC will automatically allow you to spread the payment. When can you make use of this concession and what will it cost you?
UNFAIR DISMISSAL - 26.01.2021
Sacked for missing 808 shifts was unfair dismissal
An employee who was sacked after he missed 808 shifts, costing his employer over £95,000 in sick pay, has won his employment tribunal claim for unfair dismissal. Where did the employer go wrong?
CORONAVIRUS - 25.01.2021
CJRS payments calculator warning
Another exclusion has been added to HMRC’s Coronavirus Job Retention Scheme (CJRS) calculator. If you use it to work out how much you can claim, what do you need to know?
SELF ASSESSMENT - 22.01.2021
Tax due? Set up time to pay
With just over a week to go until the filing deadline for 2019/20 tax returns, HMRC has reminded taxpayers that using its time-to-pay system is an option. What’s different about it this year?
YEAR-END PLANNING - 21.01.2021
The effect of coronavirus on year-end planning
The end of 2020/21 is in sight so it’s time to start thinking about your clients’ year-end planning exercise. However, in what areas might the “coronavirus effect” mean some additional thought is needed?
PRIVATE RESIDENCE RELIEF - 21.01.2021
Private residence relief: using case law to support claims
Claims for private residence relief can become complex. Tribunal cases involving disputed claims are becoming more common. How can you use two recent cases to support a client’s claim for relief?
CORPORATION TAX - 21.01.2021
How soon can your clients claim to deduct bad debts?
One of your company clients is approaching its year end. Despite coronavirus, it expects to make a modest profit - but to have significantly increased bad debts in the accounts. What do they need to do before you can claim for these?
HMRC POWERS - 21.01.2021
Information notice penalty was unlawful
A recent Tribunal case held that a penalty relating to an information notice issued by HMRC was unlawful after it tried to refresh the time limit for raising it. Why did the decision go the taxpayer’s way, and what should you look out for with your own clients?
PENSIONS - 21.01.2021
Advising clients on near-retirement pension planning
The director of one of your company clients is approaching retirement and has asked for advice on the tax implications and benefits of making large pension contributions before retirement, as they have minimal savings. What are the key points to raise?
VAT - 21.01.2021
Are your clients ready for the new reverse charge?
After two previous delays, the new reverse charge for builders rules for construction services will take effect from 1 March 2021. What has changed in this third iteration of the rules, and what might benefit any affected clients?
OCCUPATIONAL HEALTH - 18.01.2021
HSE makes occupational health a priority
The HSE is following through on its plan to focus on occupational health. What are inspectors looking for when they visit and how can you prepare?
FRAGILE SURFACES - 18.01.2021
Fragile surface collapsed beneath employee
A Glasgow catering wholesaler has been fined £120,000 over an accident in which an employee fell through a fragile surface on to a concrete floor. What led to the accident and what should the employer have done differently?
CORONAVIRUS - 18.01.2021
Advice on staff vaccination programmes
The Chartered Institute of Personnel and Development has published guidance on vaccination programmes for ‘flu and coronavirus, answering questions which could be on employers’ minds. What does it recommend?
ACCIDENT REPORT FORM - 18.01.2021
Accident reporting
If anyone connected with your activities has an accident you should keep a record of it. Our accident report form encourages you to take a comprehensive approach when collating this information so that it’s available at a later date.
GAS - 18.01.2021
Misuse of gas torch caused explosion
An unusual case heard in November 2020 concerned an accident in which a worker suffered flash burn injuries due to the serious misuse of an open-flame gas torch. What happened?
METALWORKING FLUIDS - 18.01.2021
Metalworking fluids: good practice guide
The United Kingdom Lubricants Association has published a guidance document to help employers prepare, maintain and dispose of metalworking fluids safely. What does it say and how will it help your business?
FIRE DOORS - 18.01.2021
Can a general joiner install a fire door?
One of our subscribers is in the process of finding a contractor to replace a fire door. His insurance company has insisted on special qualifications and products. What could be behind this?
BREXIT - 15.01.2021
Brexit and EU Directives
Under the terms of the Brexit deal the UK is free to ignore any new EU Directives issued from 1 January 2021. But what about those that were already in the pipeline by then?
ALCOHOL ABUSE - 15.01.2021
90% of homeworkers drink booze during working hours
In a survey of 1,300 homeworkers, most admitted to drinking during working hours. Whilst you can ban alcohol consumption during working hours for homeworkers, it’s difficult to police. What else could you do?
RECRUITMENT - 15.01.2021
Employer wins £5,1000 recruitment costs from employee
The tribunal has ruled that an employer was entitled to exercise its contractual right to recover recruitment agency costs totalling £5,100 from an employee who resigned within a year of her start date. Can you have a similar provision?
REDUNDANCY - 15.01.2021
Redundancy consultation: a right to be accompanied?
Where you decide that redundancies are needed, you must properly consult with all affected employees. But does an employee have the right to be accompanied during a redundancy consultation meeting?
DISCIPLINARY HEARINGS - 15.01.2021
Sickness absence and disciplinary hearings
An employee who’s been required to attend a disciplinary hearing to answer misconduct allegations has gone off sick. What should you do about the disciplinary hearing and how should you play it if their absence becomes long term?
AGE DISCRIMINATION - 15.01.2021
“Alzheimer’s” comment costs employer £900
An employer has been ordered to pay a former employee £900 because a manager asked her if she had Alzheimer’s when she made an administrative error. Why did the tribunal find that this question amounted to age discrimination?
INSURANCE - 15.01.2021
Supreme Court rules on business policies
According to the Supreme Court if you had a business interruption insurance policy in place when government restrictions were put on trading because of coronavirus, you might be entitled to a payout. What does the latest ruling mean for you?
CORONAVIRUS - 15.01.2021
Can you force staff to have the jab?
Pimlico Plumbers has said that it intends to rewrite its existing workers’ and employees’ contracts to require them to be vaccinated against coronavirus. Is this legal?
HOMEWORKING - 14.01.2021
Can you ask for permanent homeworking?
If your employees have been successfully homeworking, you might now decide you want to cut back on office space and make that temporary arrangement permanent. Can you do this without employee consent?
STATUTORY RATES - 14.01.2021
New statutory payment rates announced
The government has set out its proposals for the revised statutory payment rates for time off work for 2021/22. What are the relevant increases?
PAY - 14.01.2021
Do you have to give a pay rise?
If your financial year has just ended, now might be the time you normally turn your attention to your annual staff pay review. However, if your business has suffered due to the pandemic, can you award no pay increases in 2021?
BREXIT - 14.01.2021
The implications of the Brexit deal for employers
UK and European Commission negotiators have reached a deal on a UK-EU Trade and Cooperation Agreement and new UK legislation has implemented it. Following the end of the Brexit transition period, what are the implications of the deal for UK employers?
VAT - 14.01.2021
No more delay to new reverse charge
New rules were supposed to apply to construction businesses that buy and sell services as part of a larger supply chain from October 2019. However, these were delayed twice. What’s the latest?
PROFIT EXTRACTION - 07.01.2021
Time to switch dividends for company pension contributions?
As a rule of thumb, dividends are the most tax-efficient way to extract profit from your company. However, company and personal circumstances can change that. Are pension contributions worth considering too?
IR35 - 07.01.2021
HMRC employment status tool trouble
In the run up to April 2021 businesses are turning to HMRC’s check employment status for tax (CEST) tool for status answers. However, in many cases it’s failing to provide them. What should you do if it doesn’t work for you?
CAPITAL GAINS TAX - 07.01.2021
Sold your home - when do you need to report it to HMRC?
You sold your home and moved to a new one a few weeks ago. You thought all the paperwork was done and dusted but a friend now tells you that you need to tell HMRC about the sale or face a fine. Are they right?
CARS - 07.01.2021
Cars - is a home electric charging point tax exempt?
Your company is paying for an electric charging point to be fitted at your home. Both you and your partner will use it as you each have electric cars. Will this count as a taxable benefit in kind and what are the tax consequences if you sell your home?
CORONAVIRUS - 07.01.2021
Tax and coronavirus grants received after a business ceases
Many businesses have closed because of the pandemic despite government coronavirus grants. Special tax rules apply to these payments if they are received after a business stops trading. What do business owners need to know?
OVERSEAS TAX - 07.01.2021
Can a short time abroad reduce your income tax bill?
In 2020 our subscriber’s company received a windfall and he wants to extract the profit as soon as possible. A colleague has told him that he can escape UK tax by spending time abroad and taking the money while away. Is this correct?
PROPERTY - 07.01.2021
What’s the tax position on rent-free periods?
If a tenant is struggling to pay you rent, rather than see them go bust and lose the income altogether, granting a rent-free period could benefit you both. How would this affect your tax position?
PAY - 07.01.2021
Gender pay gap and furlough
The requirement to report any gender pay gaps in certain sized businesses was suspended in 2020. What are the rules relating to furloughed staff in 2021?
SOCIAL SECURITY - EXPATS - 07.01.2021
Moving workers to and from the EEA
The main principle of social security contributions since 1 January 2021 is that if an employee is being moved permanently to work in the EEA they will usually pay them in the country where they are working. But what are the key details?
BENEFITS IN KIND - 07.01.2021
Giving away company equipment
You might be glad to get rid of some of your old business equipment, such as furniture and computer peripherals, by giving it away to employees. But could this create a taxable benefit problem?
WRONGFUL TRADING - 07.01.2021
Wrongful trading rules suspended
To help support businesses the government has temporarily suspended the wrongful trading rules. What do you need to know?
TAX - 07.01.2021
Do you need to report staff discounts to HMRC?
One of our subscribers wanted to know what the tax position was if she or one of her employees receives a staff discount for goods or services provided by her company. Should anything be declared to HMRC?
