2021 -
November
HEALTH & SAFETY - 29.11.2021
No safe system led to worker’s death
A 21-year-old employee was killed while dismantling a redundant piece of farming equipment. Could his employer have prevented this tragic accident?
FLEXIBLE WORKING - 29.11.2021
Four day week, anyone?
Atom Bank has introduced a four-day working week for its staff without cutting their pay. If a four-day working week is something you wish to consider, what should you think about before introducing it?
DISCRIMINATION - 26.11.2021
Personal pronouns on name badges
In November 2021 Marks & Spencer confirmed that it has introduced “pronoun name badges” for its staff to help avoid misgendering and misunderstandings. Do you need to do something similar?
PROPERTY - 26.11.2021
Sharing a property to save IHT
Your father left the whole of his estate, mainly consisting of his share in their home, to your mother in his will. As a result there will be a big inheritance tax bill waiting when she dies. What steps can you take to reduce it?
EXPENSES - 26.11.2021
Tax relief for a SIM-only deal
The last few years has seen an increase in people opting to buy their mobile phones outright and take a SIM-only contract for calls and data. How does tax relief for business use of these differ compared to an all-inclusive deal?
GROSS MISCONDUCT - 26.11.2021
“Urinating on floor” wasn’t gross misconduct
The tribunal has found that an employee who was sacked for “urinating on the floor by a barrel of whisky” was unfairly dismissed. Where did the employer go wrong in relation to gross misconduct?
CAPITAL GAINS TAX - 26.11.2021
Private residence relief and business use of your home
After moving home our subscribers let their property to residential tenants and later to a business for use as offices. It’s now been sold. How much private residence relief can our subscribers claim to reduce the tax bill on the capital gain they made?
BENEFITS IN KIND - 26.11.2021
Working from home and benefits in kind
With hybrid working seemingly here to stay it’s important to review your reward package to make sure you’re keeping current and future employees happy with the right benefits in kind. What should you consider?
COMPLIANCE - 26.11.2021
December RTI reporting
The latest Employer Bulletin is a timely reminder of the RTI reporting changes in December. What do you need to get right?
HOLIDAY PAY - 26.11.2021
How to calculate holiday pay
With a seemingly never-ending stream of holiday pay cases before the courts, are you up to speed on the most important calculation?
STREET WORKS - 25.11.2021
Thames Water fined for unsafe street works
Thames Water has been handed a £100,000 fine over unsafe street works it carried out on some London roads and pavements. What went wrong, and if you’re carrying out street works, what requirements must you follow?
COP26 - 25.11.2021
Will COP26 have any impact?
The COP26 summit has brought environmental issues to the fore and prompted many to commit to taking steps to a greener future. What impact might this have on your business?
DISABILITY - 25.11.2021
The safety implications of a temporary disability
One of your staff has come into the office in a plaster cast but states that they’re fine to carry on as normal. What are the health and safety issues and how should you work through them?
LIFT SAFETY - 25.11.2021
Preparing for lift rescue
No matter how well maintained your passenger lift is, it’s essential that you have suitable rescue procedures and they’re implemented promptly whenever needed. How should you go about it?
CORONAVIRUS - 25.11.2021
Coronavirus social distancing: a forgotten habit?
The Office for National Statistics (ONS) says that eight out of ten adults believe that social distancing because of coronavirus is important, but in practice only four in ten actually do it. What else did it find?
GAS SAFETY - 25.11.2021
Carbon monoxide poisoning by gas fire
The owners of a holiday home and the management firm which rented it out have both appeared in court in connection with the death of a guest from carbon monoxide poisoning. What fatal errors were made?
WALKWAYS - 25.11.2021
Section of metal walkway gave way
A case heard in October 2021 shows that if metal walkways are not properly maintained, there is the potential for a serious incident to occur. What happened and how can you prevent a similar incident?
DISABILITY DISCRIMINATION - 25.11.2021
Undisclosed disabilities and discrimination claims
You’ve dismissed an employee who now alleges that this amounts to disability discrimination. However, you had no knowledge of their disability prior to their dismissal. Can they claim disability discrimination at the tribunal or not?
HOLIDAYS - 25.11.2021
Holiday pay on termination of employment
The Working Time Regulations 1998 (WTR) state that when they leave your employment, an employee is entitled to be paid in lieu of any accrued but untaken statutory minimum holiday. How is this payment in lieu calculated?
HOMEWORKING - 25.11.2021
Can you make unannounced visits to homeworkers?
You suspect that a homeworker is going out for extended periods during their working day and they often knock off early. Could you make one or more unannounced home visits to check that they are working when they should be?
DISCIPLINARY PROCEEDINGS - 25.11.2021
Right to a companion at a disciplinary investigation?
You suspect that an employee has committed an act of misconduct and intend to ask them to attend a disciplinary investigation meeting. Do they have a right to be accompanied at such a meeting?
RECRUITMENT - 25.11.2021
Key questions to ask during a second interview
A second interview can help you make a decision when there are several strong candidates. Alternatively, it can provide reassurance where your mind is already made up. What two questions should be put to all second interviewees?
HMRC - 25.11.2021
Avoid the tax scammers
December and January are always the busiest months for tax return filing. HMRC has recently issued a warning about self-assessment scams, including phishing emails and texts. How can you avoid getting caught?
RECRUITMENT - 25.11.2021
How to attract job applicants in a competitive market
With job vacancies at a record high, there’s a staffing and skills shortage in many industries and it’s becoming increasingly difficult for employers to attract job applicants. What could you do to set your business apart from your competitors?
PAY - 25.11.2021
Real Living Wage annual increases
The Living Wage Foundation has announced the annual increases to its real Living Wage. What are they, and how is this different to the national living wage (NLW)?
HARASSMENT - 25.11.2021
When does workplace banter constitute harassment?
Harassment can amount to unlawful discrimination and, subject to the statutory “reasonable steps” defence, you can be vicariously liable for your employees’ acts of harassment. When does workplace banter cross the line into harassment?
SETTLEMENT AGREEMENTS - 25.11.2021
Settlement agreements: the statutory requirements
Settlement agreements can usefully be used to settle claims related to an employee’s employment or its termination. What are the statutory requirements that must be satisfied in relation to a settlement agreement in order for it to be valid?
DISCRIMINATION - 24.11.2021
Are your transgender workers protected?
13-19 November 2021 marked Trans Awareness Week, which was immediately followed by Transgender Day of Remembrance on 20 November 2021. What employment law protections do transgender workers have in the workplace?
AUTUMN BUDGET 2021 - 19.11.2021
What was in this year’s Budget for you?
Better than forecast growth in the economy allowed the Chancellor to avoid any further tax hikes this year. Nevertheless there were notable Budget changes announced. What were the key ones for individuals and businesses?
CORONAVIRUS - 19.11.2021
Important warning for SEISS claimants
HMRC is checking Self-Employment Income Support Scheme (SEISS) claims and issuing warnings. What steps should you take if you are contacted by HMRC?
VAT - 19.11.2021
Problems with one-off exempt transactions
You’re selling your business premises and moving to another. The sale is VAT-exempt so you’re concerned that the partial exemption rule will apply and reduce the VAT you can reclaim on your general costs. Is there a way you can prevent this?
LOANS - 19.11.2021
Tax on directors’ loans - improving your company’s cash flow
If you borrow money from your company it might have to pay a special tax charge for the privilege of letting you use its cash. The tax bill can be avoided if the debt is repaid, but is it better for your cash flow to pay it?
FREEPORTS - 18.11.2021
First Freeport tax sites designated
Eight Freeport sites were announced as part of the 2021 Spring Budget. However, no business has been able to take advantage of the tax breaks yet. Why is this, and what has now changed?
PAY & CONDITIONS - 15.11.2021
Real Living Wage increases
The Living Wage Foundation has announced that its voluntary UK real Living Wage has risen by 40p from £9.50 to £9.90 per hour. Its London real Living Wage has risen by 20p from £10.85 to £11.05 per hour. How do these rates compare to the mandatory national living and national minimum wage rates?
SELF ASSESSMENT - 15.11.2021
Paying tax without a reference number
HMRC’s administration is suffering significant backlogs, including the issuing of new unique taxpayer reference (UTR) numbers. As the payment deadline for 2021/22 is fast approaching, how can a payment be made if the UTR hasn’t been issued?
BENEFITS IN KIND - 11.11.2021
How do green benefits stack up?
With every business keen to demonstrate its green credentials, what benefits in kind can be offered to your staff that will help you meet that objective without creating an unexpected tax charge?
NATIONAL MINIMUM WAGE - 11.11.2021
Avoid the NMW trip hazards
In its latest national minimum wage (NMW) educational bulletin, the business department outlines areas that regularly trip up employers. What are the key messages?
equal pay - 11.11.2021
Gender pay gap reporting back in the spotlight
When the pandemic struck businesses were given a reprieve for reporting their 2019 gender pay gap data and the delayed deadline for 2020 reporting has now passed. Did you get it right?
BUDGET - 09.11.2021
Autumn Budget 2021 impact
The Autumn Budget 2021 included a number of measures affecting business finances. Which are most likely to impact your company?
RAISING FINANCE - 09.11.2021
EIS - does your company qualify?
Your company wants to raise £250,000 to purchase a more efficient machine and has found a potential investor. Securing enterprise investment scheme (EIS) relief for the investor is crucial and you’ve been asked to check that the company qualifies - where do you start?
CORONAVIRUS - 09.11.2021
Bounce back loan repayment problems
Your company took out a bounce back loan to help ease its cash flow during the pandemic. It’s now time to start paying back the loan at a time when your company’s trade still isn’t back up to pre-pandemic levels. What are your options?
BENEFITS IN KIND - 09.11.2021
Alive to salary sacrifice savings
HMRC’s rules prevent businesses from saving costs by offering employees tax and NI-efficient benefits instead of salary. But is it still possible to take advantage of similar arrangements?
CARS - 09.11.2021
VAT charge rate changes for electric cars
HMRC has issued a Business Brief suggesting that the VAT on charging electric cars has changed. What do you need to know and how does it affect your business?
CASH FLOW - 09.11.2021
Turning assets into cash
Although your company is asset rich, you have concerns about its cash flow as the economy starts to recover from the disruptive effects of the pandemic and Brexit. Apart from reducing expenditure, what can you do to bolster cash flow?
SPREADSHEETS - 09.11.2021
Cleaning spreadsheet data
Each week you download a spreadsheet report that requires a number of cleaning steps. Rather than having to repeat those steps every month, is there a way to save them so that they can be run automatically next month?
DISCIPLINARY PROCEEDINGS - 09.11.2021
How long does an employee have to appeal?
As part of a fair procedure, an employee should be given the opportunity to appeal against a decision to discipline or dismiss them. If they do appeal, how long do they have to lodge that appeal and what do they need to include in it?
MINIMUM WAGE - 09.11.2021
Annual increases to the national minimum wage
The government has now set out the increases to the hourly rates of the national living wage (NLW) and national minimum wage (NMW) from 1 April 2022. What’s to know?
EMPLOYMENT STATUS - 09.11.2021
Courier with right of substitution was worker
The Court of Appeal has held that a courier satisfied the definition of a “worker”, despite his ability to offer slots to other couriers. What was the rationale for this decision?
CONTRACTS - 09.11.2021
Issuing a statement of changes to employment particulars
You must provide new employees and workers with a written statement of employment particulars by no later than day one of their employment. If any of the terms in that written statement subsequently change, must you always issue a statement of changes?
RECRUITMENT - 09.11.2021
Access to Work scheme - worth considering?
If you’ve recruited someone with a disability or long-term health condition, they may be able to apply for work-related support through the Access to Work scheme. What do you need to know about the scheme?
ENFORCEMENT - 04.11.2021
HSE focused on wood dust
The latest HSE health inspection campaign has a twist in the tale which could result in some woodworking firms getting caught out. What’s the format of the visits and how should you prepare?
POLLUTION - 04.11.2021
Acting responsibly after a pollution event
Even the most conscientious businesses can accidentally cause pollution. If this happens to you things will go more smoothly if you have a policy and procedure to follow. Why not use our document?
FIRST AID - 04.11.2021
First aid training choices
When changes were made to first aid training guidelines, many course providers continued with the same offering. Employers have also tended to stick with what they’ve always done, but is this the right decision?
STAIRS - 04.11.2021
Wooden stairs collapsed beneath wedding party
A court has heard how wedding guests were hospitalised when an exterior wooden staircase collapsed beneath them. How should you check similar structures on your premises?
WORK AT HEIGHT - 04.11.2021
The right equipment for work at height
Two cases which concluded in October 2021 illustrate the importance of choosing the right equipment for work at height tasks. What happened and what should have been done to prevent the accidents involved?
SCALDING - 04.11.2021
£1 million fine for bath scalding
A company has received a heavy fine after a resident at one of its nursing homes was fatally scalded. The home’s manager and a care worker were also handed suspended prison sentences. What went wrong?
PORTABLE HEATERS - 04.11.2021
Workers at risk from portable heaters
The London Fire Brigade has warned that as the weather turns colder, homeworkers are likely to deploy portable heaters. Why is this potentially dangerous?
MINIMUM WAGE - 04.11.2021
Minimum wage changes in 2022
On 1 April 2022 all national minimum wage (NMW) rates and the national living wage (NLW), which is payable to workers aged 23 and over, will rise. What are the new rates and what’s also on the cards for the NLW?
AGE DISCRIMINATION - 04.11.2021
Being told to “grow up” wasn’t age discrimination
A young employee who alleged that she was subjected to age discrimination when she was called a “dimlow” and told to ”grow up”, has lost her claim at the tribunal. Why did it find against her?
UNFAIR DISMISSAL - 04.11.2021
Childcare emergency costs employer £13,000
An employee who was sacked after she left work to collect her sick child without telling a manager that she had a childcare emergency has been awarded £13,000. Why was this employee entitled to a tribunal award?
HOLIDAYS - 04.11.2021
Temporary extra holiday instead of pay rise?
You’re reluctant to award pay rises this forthcoming year, but want to reward your employees in some way. Could you grant them additional holiday and then remove this extra leave entitlement when you next award pay rises?
DISMISSAL - 04.11.2021
Can you dismiss on a suspicion?
You strongly suspect that an employee is up to no good, but you have no hard evidence of serious wrongdoing on their part. Can you dismiss them purely on your suspicion or would that risk an unfair dismissal claim?
RECRUITMENT - 04.11.2021
“Spent” and “unspent” convictions
Around 16% of people have at least one criminal conviction, although most offences will be deemed spent at some point. Can job applicants be asked to disclose their entire criminal history or only convictions which are unspent?
DATA PROTECTION - 04.11.2021
Data subject access requests and tribunal claims
Where an employee makes a data subject access request (DSAR) in the course of their employment you must respond to it. But what if they’ve already issued a tribunal claim or are threatening one - does this give you grounds for refusal?
TAXPAYER ACCOUNTS - 03.11.2021
Single customer accounts on the way
HMRC is developing a single customer account which will receive data from third parties as well as the taxpayer. What’s likely to change?
COMPLIANCE - 03.11.2021
HMRC updates factsheet on “failure to notify”
HMRC has the power to charge employers a penalty if they fail to notify it of changes that alter their tax position. As this is key in relation to COVID-19 support, what do you need to know to avoid trouble?
EMPLOYMENT ALLOWANCE - 03.11.2021
Employment allowance entitlement clarified
After 18 months of correspondence HMRC has finally clarified the interaction of employment allowance and the Coronavirus Job Retention Scheme (CJRS). Can you claim both?
HMRC ENQUIRIES - 03.11.2021
HMRC’s cryptocurrency nudge letters
HMRC will soon send out thousands of so-called “nudge letters” to cryptocurrency investors. What should you do if you receive one?
EXPENSES - 03.11.2021
Were accommodation expenses tax deductible?
A First-tier Tribunal recently ruled in a dispute regarding job-related accommodation expenses. The ruling contained surprising aspects and an interesting outcome. Can it be used to improve your tax position?
PENSIONS - 03.11.2021
Accessing your pension savings tax efficiently
You’ve asked a financial advisor about temporarily topping up your earnings from your pension savings. He says there are two methods to do this. What are they and which of them is more tax efficient?
PROFIT EXTRACTION - 03.11.2021
Company profits or self-employed income?
Higher corporation tax rates from 2023 will increase the tax cost on company profits before and after they are extracted from your business. Might working freelance be more tax and NI efficient?
REPAYMENTS - 03.11.2021
Forgotten tax relief - too late to make a claim?
The self-assessment rules limit the amount of time you have to claim tax relief. This can be extended through overpayment relief. How much more time does this give you and how should a claim be made?
CAPITAL GAINS TAX - 03.11.2021
Two homes - maximising private residence relief
If you own a second home you can choose whether it or your normal home receives capital gains tax private residence relief (PRR). As strict conditions apply, what steps should you take to maximise relief?
VAT - 03.11.2021
Surrendering a lease - does VAT apply?
One of our subscribers has agreed to waive the arrears of rent owed by her tenant. In return the tenant will give up the lease on the property so that a new lease can be granted to a new tenant. Our subscriber wants to know if there’s VAT to pay?
FLAT RATE SCHEME - 03.11.2021
Save VAT with multiple activities
Your business has two sources of income which come within different flat rate scheme (FRS) categories. Can joining the scheme potentially reduce your VAT payments to HMRC in this situation?
PACKAGING - 03.11.2021
Do you need to charge VAT on packaging?
Some of your sales are for zero-rated items, such as food and books. These sales will increase in the lead-up to Christmas. You might think that the packaging for these goods is also zero-rated. But is this assumption correct?
SUPPLIES OF LAND - 03.11.2021
Incorrect treatment of fees as an exempt land supply?
One of our subscribers trades as a gym and is registered for VAT. They charge a monthly fee of £400 to personal trainers who train their clients from the premises. They have treated the fees as an exempt supply of land. But is this correct?
MAKING TAX DIGITAL - 03.11.2021
HMRC confirms April 2022 extension
HMRC has confirmed that Making Tax Digital for VAT (MTDfV) will definitely be extended to 1.1 million businesses from 1 April 2022. Who is affected and what does it mean for your business?
REPAYMENT - 03.11.2021
Can you speed up a VAT repayment?
Your business has purchased major items of plant and machinery and your next VAT return will be a repayment claim for the first time. You need this quickly to help your business cash flow. Can you do anything to speed up the VAT repayment process?
BREXIT - 03.11.2021
Buying and selling goods in the EU after Brexit
Your business buys and sells goods, and you have the chance to trade with EU customers and suppliers for the first time due to recent trading growth. With Brexit in mind, what VAT issues must you consider?
