2021 -
May
PAYROLL - 27.05.2021
P60 deadline looming
With many businesses focusing on recovery, it’s understandable that administration has not been top of the priority list for some. But are you aware that an urgent payroll deadline is just days away?
NUISANCE NOISE - 26.05.2021
Neighbourhood noise responsibilities
Nuisance noise is a major source of dispute between businesses and their neighbours, so it’s a good idea to get one step ahead by considering how you’ll minimise concerns. Why not use our template policy and procedure?
EMISSIONS - 26.05.2021
What are “scope 3” emissions?
In reports about businesses achieving net zero carbon targets, you keep hearing about “scope 3 greenhouse gas emissions”. What are they and what might you need to do about them?
WASTE - 26.05.2021
Construction sector needs to tackle waste crime
The Environment Agency is calling on all construction and demolition contractors to fulfil their duty of care by ensuring their waste is treated correctly and is disposed of in a legal manner. What events have led to this plea?
ENFORCEMENT - 26.05.2021
Environmental permits being breached
Environment Agency (EA) data shows that there were 14,000 breaches of environmental permits in one year. How will the EA use this information?
WASTE - 26.05.2021
Textile waste under scrutiny
A new voluntary scheme to encourage more sustainable use of textiles has been launched. It’s focused on high street fast fashion brands initially but will expand to cover workwear. What’s to know?
SUSTAINABILITY - 26.05.2021
Keeping quiet on sustainability
A vineyard has removed the word organic from its products. It isn’t the only company to be doing sustainable things without shouting about it. Why do companies do this and what are the pros and cons?
POLLUTION - 26.05.2021
Innovative energy company caused water pollution
A company which turns crops into energy has been fined after environmentally harmful liquor polluted a nearby stream. What went wrong and how could it have been avoided?
FIRE SAFETY - 26.05.2021
Does the Fire Safety Act affect you?
The Fire Safety Act 2021 makes amendments to existing legislation. What does it do and what types of premises does it cover?
WORK EQUIPMENT - 26.05.2021
Training in basic work equipment
You employ staff in practical roles in which they use basic tools, including unpowered equipment like hammers as well as battery drills. It feels over the top to give formal training. What exactly is required?
OCCUPATIONAL HEALTH - 26.05.2021
HSE focuses on lung disease in metal fabrication
The HSE has announced a long-anticipated campaign aimed at reducing the incidence of occupational lung disease in the metal fabrication sector. What can you expect if an inspector calls?
ELECTRICAL SAFETY - 26.05.2021
Damp building led to electrical burns
A case heard in April 2021 illustrates how a lack of basic premises maintenance can create serious electrical safety issues. What happened and what can be learned from one business’s failings?
CORONAVIRUS - 26.05.2021
How to manage staff with long COVID
A staff member claims that they’re suffering from long COVID and this is affecting them in various ways. What is the known prevalence of this illness and how could it cause accidents in the workplace?
EXCAVATIONS - 26.05.2021
Excavation risks and how to manage them
Digging a hole in the ground might seem like a low-risk activity, but that’s not the case. Excavations, even relatively shallow ones, can put workers in danger. What’s needed to make this work safe?
DANGEROUS SUBSTANCES - 26.05.2021
Accident resulted from article change of use
An MOT centre has been sentenced after an oil drum it supplied exploded, killing an agricultural engineer. What caused the accident and what duties had the garage failed to meet?
FLEXIBLE WORKING - 25.05.2021
Must job ads mention flexible working?
In May 2021 it was reported that only 5.5% of job ads mention flexible working. Must you include information about the possibility of flexible working in your job ads or not?
REDUNDANCY - 25.05.2021
Not enough support given during redundancy
In May 2021 the tribunal found that an employer had unfairly dismissed an employee because it “did not do enough” to help him find a new job internally during a redundancy process. What assistance should you provide?
HARASSMENT - 25.05.2021
Insensitive comments about cancer were harassment
An employee has won her tribunal claim for harassment after her manager made insensitive comments about her cancer diagnosis. If an employee informs you that they’ve been diagnosed with cancer, what must you not do?
DISCIPLINARY PROCEEDINGS - 25.05.2021
When the disciplinary investigator or chairperson goes sick
Many employees go off sick when they’re faced with disciplinary proceedings. However, it’s possible that the appointed investigator or chairperson could be absent unexpectedly too. How should you handle these situations?
STAFF MOTIVATION - 25.05.2021
25 June 2021 is national “Bring Your Dog to Work Day”
25 June 2021 is “Bring Your Dog to Work Day” (BYDWD), an annual event which is growing in popularity. What should you do in advance of this date and if you decide to allow dogs into your workplace, what rules should you set?
UNFAIR DISMISSAL - 25.05.2021
Unfairly dismissed for showing swastika tattoo
An employee who was sacked after he revealed his swastika tattoo to a colleague has won his claim for unfair dismissal. The tribunal said that the employer should have taken a different approach instead. What do you need to know?
CAPITAL ALLOWANCES - 25.05.2021
The new super-deduction - what’s involved?
Budget 2021 introduced a new temporary super-deduction for capital expenditure. Set at 130% of the amounts incurred it certainly looks attractive, but what potential pitfalls should you make clients aware of before they make a claim?
CORPORATION TAX - 25.05.2021
Should clients disincorporate ahead of 2023 rate hike?
One of your clients incorporated in 2019 to lower their effective tax rate. With Budget 2021 announcing an increase in the main corporation tax rate, should they now be considering disincorporating and, if so, what planning needs to be undertaken?
INCOME TAX - 25.05.2021
Maximising the benefit of gift aid
Gift aid can provide a valuable tax break for higher or additional rate clients. With coronavirus affecting many of them, what additional points should you be looking out for when advising them this year?
STAMP DUTY LAND TAX - 25.05.2021
The new non-resident surcharge
With effect from 1 April 2021 a new stamp duty land tax non-resident surcharge will apply to the purchase of UK residential property. What are they key points to be aware of and why might you be asked to advise on your client’s purchase?
MAKING TAX DIGITAL - 25.05.2021
MTD for corporation tax
The government consulted on Making Tax Digital for Corporation Tax in the first quarter of 2021. Rollout is some way off, but what should you be doing now to best help your clients?
VAT - 25.05.2021
Can you claim input tax on a new car?
Your clients can usually claim input tax when they buy a van or commercial vehicle for their business but the input tax block on buying new cars means claims are much more restricted. Is there a way around this problem in some cases?
INVESTORS’ RELIEF - 25.05.2021
Does investors’ relief apply to a client’s share disposal?
A client has recently sold shares they purchased in 2017 in a friend’s company. The company experienced significant growth and was bought out by a bigger company. Your client has never worked for the company. Could a valuable tax relief be available?
FURNISHED HOLIDAY LETS - 21.05.2021
Holiday let landlords unable to carry back losses
The current Finance Bill was published on 11 March 2021. However, some changes have been made during its passage through Parliament. Why is one subtle change bad news for owners of furnished holiday lets?
STAFF HANDBOOKS - 20.05.2021
What should you include in a capability procedure?
To deal with issues of poor performance, many employers have a separate capability procedure in their staff handbooks, rather than relying on a disciplinary procedure. What provisions should you include in a capability procedure?
DATA PROTECTION - 20.05.2021
Free advisory check-ups on data protection
The Information Commissioner’s Office has published a new blog about free advisory check-ups for small businesses on data protection. How do you apply?
RESTRICTIVE COVENANTS - 20.05.2021
Enforcing restrictive covenants against a new employer
If an employee is bound by restrictive covenants and they then leave to work elsewhere and breach those covenants, in addition to taking legal action against the ex-employee, can you also pursue their new employer?
HR BASICS - RECRUITMENT - 20.05.2021
The benefits of a job description and person specification
Before starting the recruitment process it’s advisable to draw up both a job description and a person specification rather than just having a simple job title. What are the benefits of doing so?
CORONAVIRUS - 20.05.2021
Should you be correcting your SEISS claim?
You’ve received payments under the Self-Employment Income Support Scheme (SEISS), including the fourth grant. However, HMRC expects you to review your claims and repay any overpayments. What should you be checking?
PENSIONS - 20.05.2021
Are you missing out on pension contribution relief?
If you make pension contributions personally or through your firm’s workplace scheme you’re entitled to tax relief. However, thousands of people fail to claim this relief to the tune of an estimated £830m each year. Might you be one of those missing out?
SELLING A BUSINESS - 20.05.2021
Closing a business - tax on post-cessation sales
Poor trading over the last year was the final straw for one of our subscribers and he decided to stop trading. He’s looking for buyers for the business premises and other assets. What tax will he have to pay on the proceeds?
VAT - 20.05.2021
Avoiding the VAT block on business entertainment costs
Usually, you’re blocked from reclaiming VAT you incur on business entertainment costs but there are circumstances where this rule doesn’t apply. What are they and when might you be able to use them to your advantage?
VAT - 20.05.2021
HMRC warns of disrupted VAT payments
HMRC is closing its old computer system for VAT and transferring the functions to its Making Tax Digital (MTD) platform. How might this affect your business?
LOANS - 20.05.2021
What’s the best way to repay a director’s loan?
At the end of your company’s last financial year you owed it money. This can trigger a hefty tax bill for your company but it can be avoided if the debt is cleared. There are different ways to do this but which is the most tax efficient?
ENQUIRIES - 20.05.2021
How long does HMRC have to start an enquiry?
In May 2021 you received a letter from HMRC querying one of the figures on your 2018/19 tax return. You understood the deadline for such enquiries was 31 January 2021. Do you have to answer the questions?
HMRC ASSESSMENTS - 20.05.2021
HMRC out of time to raise assessment
The Supreme Court has ruled that HMRC cannot recover tax from an individual who took part in a failed tax scheme as it was out of time to raise the assessment. What’s the full story?
GIFTS - 20.05.2021
HMRC wins big in “tax on gifts” case
Bernie Ecclestone’s lawyer faces a massive tax bill following the First-tier Tribunal’s (FTT’s) ruling that sums he received as gifts were income. What made the FTT decide that the payments were taxable?
NI - 18.05.2021
NI due on a termination payment?
New guidance from HMRC on NI highlights what to do if you give an asset to an employee when they leave. What does the guidance say and how should you treat such a gift of an asset for NI purposes?
CHILDCARE - 18.05.2021
How to carry out a basic earnings assessment
The number of employees with childcare vouchers is diminishing but it is still a requirement to carry out the basic earnings assessment each tax year. Why is it so important?
EMPLOYMENT STATUS - 18.05.2021
Lessons from the Uber status case
In February 2021 the Supreme Court ruled in the long running Uber status case. What was the outcome and what might be the impact if your business hires casual workers?
CORONAVIRUS - 17.05.2021
New testing confirmation scheme
The government has launched a new “We Offer Testing to our Staff” endorsement scheme to allow you to easily show that you’re testing your staff regularly for COVID-19. Where can you find more information about it?
RECRUITMENT - 14.05.2021
Right to work checks concession extended
The government has now confirmed that the temporary COVID-19 right to work checks concession will remain in place until 20 June 2021, instead of 16 May 2021 as previously announced. What do you need to know?
Recruitment - 12.05.2021
Retrospective right to work checks?
On 17 May 2021 the temporary flexibility over right to work checks will end. Does this mean you must carry out retrospective checks of original documents?
FLEXIBLE WORKING - 12.05.2021
Employee denied remote working awarded £60,000
A small employer has been ordered to pay a former employee £60,000 because her request for remote working was denied. Such requests can be refused if there are legitimate grounds, but this employer made a serious error. What was it?
HOLIDAYS - 12.05.2021
No holidays abroad this year?
Like any careful employer, you want to do everything you can to protect your workplace and its employees. Can you introduce a “UK holidays only this year” rule or ban staff from taking trips to known COVID-19 hotspots?
DISCIPLINARY PROCEDURES - 12.05.2021
Investigation required where misconduct is obvious?
It’s clear that an employee has committed an act of misconduct which justifies disciplinary action. Where this situation arises, are you still obliged to carry out a disciplinary investigation or can this stage be skipped?
coronavirus - 12.05.2021
Have all of my colleagues had the vaccine?
One of your employees is refusing to return to the workplace unless you can guarantee that all of their colleagues have received the COVID-19 vaccine. What’s the best way to handle this tricky situation?
PERSONNEL MANAGEMENT - 12.05.2021
When can you get rid of an ex-employee’s personnel file?
You keep a personnel file for each employee which is likely to include a stack of information, much of it highly personal. Once an employee leaves your employment, when can you dispose of this file?
TRIBUNAL PROCEDURE - 12.05.2021
Employer’s £8,100 response filing error
An employee has won her tribunal claims for unfair dismissal and discrimination because her former employer made a serious error when filing its response. What do the rules say about the filing requirements?
INSURANCE - 12.05.2021
Insurers asking for more
Some insurance companies are now demanding that their customers do more than comply with the basic requirements of the law. What might they ask for?
SLIPS & TRIPS - 12.05.2021
Visitor killed in tripping accident
When you review your site for slipping and tripping hazards, it’s unlikely that you’ll contemplate the risk of death. But as a case heard in March 2021 shows, slips and trips can be very serious. What happened?
noise - 12.05.2021
Employee suffered hearing loss from faulty alarm
In an unusual personal injury claim heard in April 2021, an employee was awarded £241,000 for hearing loss caused by a faulty fire alarm. What happened and how could the employer have prevented it?
ELECTRICITY - 12.05.2021
Jailed for child’s fatal electric shock
A publican and his electrician brother-in-law have been handed jail sentences after their extreme disregard for safety resulted in an electric shock to a child. What are the facts of the case and what influenced the sentencing?
DRIVING AT WORK POLICY - 12.05.2021
Your driving at work policy
Driving is one of the most hazardous activities your staff will undertake. Although they take a great deal of responsibility for their own safety on the road, there is a liability on the employer too. Why not use our template policy to cover all the bases?
INFLATABLES - 12.05.2021
Sealed air inflatables and their safety
The HSE has published web-based guidance on the safety of sealed air inflatables. What type of equipment is it referring to and if you use it what should you bear in mind to ensure optimum safety?
NOISE - 12.05.2021
HSE’s noise exposure calculator
The HSE has recently updated its online noise calculator tool for those undertaking noise risk assessments. How and when should you make use of it and what does it do?
HOLIDAYS - 10.05.2021
Can workers cancel pre-booked annual leave?
With the news that international travel will continue to be limited in spring/summer 2021, some workers will find their planned summer holidays abroad having to be cancelled. Can the worker then cancel their pre-booked annual leave?
REDUNDANCY - 10.05.2021
Do you have to give a right of appeal against redundancy?
Where you’ve dismissed an employee on the ground of redundancy, if they are dissatisfied with your decision, do they have a right of appeal in the same way as applies to disciplinary dismissal decisions?
DISMISSAL - 10.05.2021
Coronavirus: dismissal not automatically unfair
A tribunal has held that the dismissal of an employee for leaving his workplace over concerns about infecting his children wasn’t automatically unfair. Why was this?
PATERNITY LEAVE - 10.05.2021
Paternity rights on miscarriage and stillbirth
Where an employee’s pregnant wife or partner suffers either a stillbirth or miscarriage, in some circumstances the employee may still be entitled to take paternity leave. What are their paternity rights following loss of pregnancy?
TRANSFER PRICING - 10.05.2021
Tougher rules for transfer pricing
The government has issued a new consultation proposing that transfer pricing documentation be made more robust. Will these changes affect you?
RAISING FINANCE - 10.05.2021
Using sale and leaseback to improve cash flow
Your company needs cash and the MD has asked if it would be possible to sell the company’s trading premises and lease it back, known as a sale and leaseback transaction. What would be the tax consequences of doing so?
CORPORATION TAX - 10.05.2021
Getting around the associated company trap
There can be good commercial or management reasons for having two separate but associated companies. However, from April 2023 the more companies you have, the more corporation tax you’ll pay. Why is this and how can you avoid it?
VAT - 10.05.2021
Debt factoring - the VAT consequences
Some customers are very slow in paying their debts, a situation not helped by the pandemic. As a result the company is considering factoring its debts. But how will this affect VAT payments?
PENALTIES - 10.05.2021
Keep good records to avoid late filing penalties
A self-assessment late filing penalty was cancelled for unusual reasons. What can you learn from this First-tier Tribunal ruling if a return is submitted late and you’re seeking to avoid a penalty?
CARS - 10.05.2021
Tempted by tax breaks for green cars?
The government is committed to “green” motoring as part of its carbon reduction programme and has gone ahead with its planned extension to tax breaks for zero- emission cars. What will the impact be?
LATE PAYMENT - 10.05.2021
Are speedier payments on the way?
The government has reviewed and updated the Prompt Payment Code (PPC). What has changed, and does it mean that your debt recovery processes are likely to yield results sooner?
MARKETING - 10.05.2021
How to measure your marketing ROI
Measuring the marketing return on investment can be a challenge as there are so many factors that can affect it. But a lack of measurement can lead to badly spent marketing budgets. What’s a simple way to do it?
SPREADSHEETS - 10.05.2021
Using Excel’s Camera tool
You’re creating a dashboard but having trouble getting all the tables and charts to fit correctly on the worksheet. How could Excel’s camera tool speed up the process and how do you use it?
FLEXIBLE WORKING - 10.05.2021
Can you force hybrid working?
Many employers are looking to encourage a hybrid model of office and homeworking. How do you implement hybrid working and can you force staff to permanently work from home for part of the week?
PAYE - IR35 - 07.05.2021
New off-payroll rules and PAYE reporting
The rules for off-payroll working changed in April 2021. If they apply to someone who works for you, or you are the worker, there are new payroll and self-assessment reporting requirements. How might they affect you?
STAMP DUTY LAND TAX - 07.05.2021
Was multiple dwellings relief due?
The First-tier Tribunal was asked to decide if the purchase of a property qualified for multiple dwellings relief (MDR). It was a close call but the judgment went HMRC’s way. What can be learned from this case that might help you make a successful claim?
CARS - 07.05.2021
Minimising tax on a shared company car
As a couple working for the same company you might share a company car. But if one of you pays tax at a higher rate than the other, HMRC might try to tax you alone. What can be done to prevent this and so minimise the tax bill?
