2021 -
August
MINIMUM WAGE - 27.08.2021
“We don’t pay the NMW because...”
The government has revealed ten of the most outrageous excuses employers have used for failing to pay their workers the national minimum wage (NMW). What are they?
UNINCORPORATED BUSINESSES - 26.08.2021
Mitigating changes to basis period
The government has published draft legislation that will align all basis periods for unincorporated businesses with the tax year. The transition will come in 2022/23, but why should you be discussing it with clients now?
CAPITAL ALLOWANCES - 26.08.2021
Saving with company cars 2021/22
The government is committed to a move away from CO2 emitting cars. Reduced emissions thresholds have restricted the relief available for many company cars, whilst generous incentives exist for “green” vehicles. How will your clients be impacted in 2021/22?
COMPANY DISTRIBUTIONS - 26.08.2021
Dealing with assets when closing down a company
You are closing a company which your client is the sole shareholder of. The company has some cash and a van. Would it be more efficient to sell the van from the company or transfer it to your client and have her sell it?
PENSIONS - 26.08.2021
Tax-free pensions advice
One of your clients is keen to take advantage of the exemption for up to £500 of pensions advice for their employees, but they only want to offer it to those approaching retirement. How can your advice ensure the employees don’t end up with a tax bill?
COMPENSATION PAYMENTS - 26.08.2021
How to treat compensation payments?
One of your clients will shortly receive a compensation payment in respect of an asset they own. They have heard that this might be taxable as a capital gain and have asked you to clarify the correct treatment. What do you advise?
PRIVATE RESIDENCE RELIEF - 26.08.2021
Private residence relief for gardens and subsidiary buildings
A client would like to sell a property that is set in substantial grounds with a number of outbuildings. It has been occupied as her only residence, but she is unsure whether private residence relief (PRR) will apply to the grounds and other buildings. What do you need to consider when advising?
CORPORATION TAX - 26.08.2021
Trade and asset sale - tax free?
A company client has received an offer for the sale of one of its trading subsidiaries, proposed as a trade and asset sale. As this would trigger a large tax bill for your client, is there a more tax-efficient corporate sale structure you could suggest?
CORONAVIRUS - 26.08.2021
When don’t workers have to self-isolate?
Changes to the self-isolation rules mean that certain individuals needn’t self-isolate if they live in the same household as a person who has tested positive for COVID-19. How might this impact your workplace?
HOMEWORKING - 26.08.2021
Can temporary homeworking become permanent?
Many employers have extended their COVID-19 homeworking arrangements until Spring 2022, meaning their temporary arrangements will have been in place for two years. Could this make a temporary homeworking arrangement permanent?
NOTICE - 26.08.2021
“I won’t be working my full notice period!”
An employee has just handed in their resignation but has said that they’ll only be working one month’s notice instead of the contracted three. Can you force them to work the other two months?
DISCRIMINATION - 26.08.2021
Personal gender pronouns in the workplace
A colleague has said that all employees should be told to provide their personal gender pronouns (PGPs) on work emails as this will help to avoid mistakes, misunderstandings and discrimination claims. Is it safe for you to do this?
RECRUITMENT - 26.08.2021
Offering new hires retention incentives
In August 2021 it was reported that the delivery business Gist is offering new staff an incentive of up to £5,000 if they remain in employment for a fixed period of time. When can retention incentives be withheld?
MATERNITY LEAVE - 26.08.2021
£23,000 for no job to return to after maternity leave
An employee who was told that she had “no job to come back to” when she asked to return after seven months’ maternity leave has been awarded £23,000. Must every maternity leave returner be able to return to their old job?
CORONAVIRUS - 26.08.2021
Coronavirus step 4 - your obligations
Coronavirus legal restrictions have been lifted, but businesses still have an obligation to manage risks. What should you be doing?
FORK LIFT TRUCKS - 26.08.2021
Changes to fork lift truck examinations
An industry body which ensures consistency in statutory examinations of fork lift trucks has introduced key changes to the guidance which examiners follow. What’s included and how might this affect end users?
ROAD TRANSPORT - 26.08.2021
Jailed road transport boss accused of greed
A transport boss has been jailed for 15 years and one of his drivers for six years following a fatal accident on the M62. Why was the director accused of putting profit before safety?
BUILDING SAFETY - 26.08.2021
The Building Safety Bill - what’s to be expected?
The Building Safety Bill was introduced in the House of Commons on 5 July 2021. What can you expect from the Bill and how does it fit with other legislative changes on the cards?
ENTERTAINMENT VENUES - 26.08.2021
Customer asphyxiated by faulty seat
Vue Entertainment, which has 91 cinema locations across the UK and Ireland, has been ordered to pay fines and costs of £880,000 in connection with the death of young man who was crushed by a faulty seat. Why did it happen?
HOUSEKEEPING - 26.08.2021
Does your housekeeping pass the test?
You’re trying to get on to an approved list of contractors and this involves answering health and safety questions, one of which asks about your arrangements for housekeeping. What type of answer is expected?
ACCIDENT STATISTICS - 26.08.2021
Workplace fatalities and disease statistics revealed
The HSE has released its provisional statistics for the number of fatal accidents at work in 2020/21 alongside figures for some occupational diseases. What can be learned from these numbers?
PLASTIC - 24.08.2021
Plastic tax - what’s to know?
A tax on plastic comes into force in April 2022. What do we know so far and how can you keep up with further changes and guidance?
WATER - 24.08.2021
Water stress
Much of England is considered by the Environment Agency to be “water stressed”. Which are the regions at most risk and what can you do to avoid a water shortage any time soon?
CARS - 24.08.2021
Electric vehicles are the future (probably)
Vauxhall has said it will only sell pure electric cars and vans from 2028. What are the implications for your fleet, and what do you need to consider when making the jump to full electric?
WATER - 24.08.2021
High expectations for water industry reform
The Environment Agency has been putting mounting pressure on the water industry to improve its environmental performance. What’s happening and what changes may affect you in the future?
PROTECTED SPECIES - 24.08.2021
Working around protected species and heritage
When carrying out construction work you should consider what habitats, protected species and archaeological features might be present and take action to comply with legislation. Our guidance note outlines the key points.
CARBON - 24.08.2021
Is going cash-free a low carbon option?
Cash is fast disappearing on the back on the coronavirus pandemic. But are there environmental as well as potential health benefits from your business moving towards a cashless operation?
PACKAGING - 24.08.2021
Reusable packaging target
Many businesses have committed to reduce their packaging and make it more recyclable. But do you need to set a target for reusable packaging, and if so how do you go about it?
CORONAVIRUS - 23.08.2021
Can you insist on a full-time return to the office?
According to a recent, survey 33% of employers are expecting staff to return to the office full time. If your employees have been homeworking during the pandemic, can you require them to return to the office every day?
CORONAVIRUS - 20.08.2021
Amended guidance on fifth SEISS grant
The fifth Self-Employment Income Support Scheme (SEISS) grant has been open for claims since the end of July 2021. On 20 August HMRC amended its guidance regarding qualifying turnover. What’s changed?
PAY & CONDITIONS - 16.08.2021
Can a temporary pay cut be made permanent?
According to press reports, Pret a Manger has informed staff that a pay cut originally intended to be temporary during the pandemic will now be made permanent. If you implemented temporary pay cuts, can you follow suit and simply make them permanent?
MAKING TAX DIGITAL - 11.08.2021
MTD deadline accelerated
Whilst the Finance Bill 2021 was relatively low key, one announcement might mean a year has been slashed from a crucial Making Tax Digital (MTD) deadline for many unincorporated businesses. What’s the full story?
MINIMUM WAGE - 09.08.2021
191 employers named for NMW lapses
In its first naming and shaming round of 2021 the government has named 191 employers who failed to pay the national minimum wage (NMW) to over 34,000 workers, amounting to unpaid wages of £2.1 million. Where did these employers go wrong and why is one of them furious at having been included in the naming list?
RECRUITMENT - 03.08.2021
Visit YouTube for right to work help?
To assist you in carrying out right to work checks under the new rules in force from 1 July 2021, the Home Office has created a video which can be found on its YouTube channel. What are the essentials of the new rules and is the video worth a look?
