2022 -
September
ENFORCEMENT - 30.09.2022
Fined for ignoring enforcement action
A company has been fined for failing to adequately assess risks in a refurbishment project, despite having been subject to previous enforcement action. What went wrong and how can you avoid a similar fate?
WORKPLACE - 30.09.2022
How can you reduce back pain problems?
In 2021 189,000 workers had time off due to back pain alone. What causes work-related back pain and how you can lower costs and improve productivity with simple steps to reduce this risk in your workplace?
COMPLIANCE - 30.09.2022
Judge disagrees with haulage company
A judge has ruled that a contractor owed a self-employed worker a duty of care and had failed to take reasonable steps to prevent harm. What happened and how might this decision affect you?
COMPLIANCE - 30.09.2022
What’s meant by “beyond compliance”?
You may have heard of the phrase “beyond compliance”, but are unsure what it means. What are the cultural differences between a compliant business and a safe one that can help set the safety tone for your staff?
ENVIRONMENT - 30.09.2022
Do you know your “aspects” from your “impacts”?
You are considering implementing an environmental management system (EMS) and have heard the terms “aspects” and “impacts”. They appear similar, so what do they mean and how are they used?
WORKPLACE TEMPERATURE - 30.09.2022
Keeping staff warm in the energy crisis
With concerns about rising energy costs you may be considering leaving the heating off in the coming months. Is this feasible and what options do you have to keep staff warm?
CHEMICALS - 30.09.2022
Are safety data sheets a risk assessment?
You’ve heard of safety data sheets (SDS) and chemical risk assessments. But are they the same thing and how should you manage chemicals used by your business to avoid accidents, ill health and enforcement action?
PAY & CONDITIONS - 26.09.2022
Annual increases to real Living Wage announced
The Living Wage Foundation has announced that its voluntary UK real Living Wage has risen by £1.00 from £9.90 to £10.90 per hour. Its London real Living Wage has risen by 90p from £11.05 to £11.95 per hour. Why has the announcement been made over a month early this year?
MINI-BUDGET - 23.09.2022
Tax-cutting promises upheld in mini-Budget
The rumours ahead of the mini-Budget were all about tax-cutting measures, and the new Chancellor didn’t disappoint. What key changes were announced?
NATIONAL INSURANCE - 23.09.2022
NI reversal confirmed
There are plenty of rumours about what tax measures might be included in today’s mini-Budget. However, a widely-expected change to the NI rates has already been confirmed. What do we know?
DISCRIMINATION - 22.09.2022
Is supporting a football club a philosophical belief?
A lifelong football fan has taken his employer to the tribunal claiming that support of his team is a philosophical belief worthy of protection under the Equality Act 2010. What did the tribunal decide?
TRAINING - 22.09.2022
Is workplace training paid for?
Apparently, over the past twelve months in the UK, the most Googled question about workplace training was: “Do employees get paid for training at work?”. What’s the answer?
NATIONAL INSURANCE - 22.09.2022
State pension age and NI contributions
One of your employees will soon reach state pension age, but they’ve decided to postpone their retirement and continue working. What happens about National Insurance contributions (NICs) in this situation?
RECRUITMENT - 22.09.2022
Job ads: take care not to mislead
An employer which said a job role had “a flexible working pattern” when it didn’t breached the Advertising Standards Authority’s (ASA) Code of Practice. What can happen if you breach this Code?
RECRUITMENT - 22.09.2022
Right to work checks: two traps to avoid
A right to work check must be properly conducted before an employee starts working for you. However, although this check may undertaken correctly, there are two traps which can potentially invalidate it. What do you need to know?
DISCIPLINARY PROCEEDINGS - 22.09.2022
Disciplinary proceedings: when must records be destroyed?
The Acas Code of Practice on Disciplinary and Grievance Procedures advises employers to keep a written record of all disciplinary cases that they deal with. When must these written records be destroyed?
PATERNITY LEAVE & pay - 22.09.2022
What are the statutory paternity leave and pay rights?
Pregnant employees have extensive statutory maternity leave and pay rights. If eligible, their partners will separately be entitled to statutory paternity leave (SPL) and statutory paternity pay (SPP). What are the basic statutory entitlements here?
RECRUITMENT - 21.09.2022
Right to work checks change
During the pandemic, the government introduced digital ways for employers to check an employee’s right to work in the UK. These arrangements will change from 1 October 2022 - what do you need to do from then?
CIS - 21.09.2022
CIS tax deductions
As well as paying employees, you are responsible for paying subcontractors under the construction industry scheme (CIS). If a subcontractor has recharged expenses, do you need to take the 20% CIS tax off these as well?
EXPENSES - 21.09.2022
Tax-free mileage rate confusion clarified
With increasing fuel costs, employees have been asking whether the amount they are reimbursed for business travel in their own car can be increased. The government has recently clarified its guidance on this. What are the rules?
BANK HOLIDAYS - 21.09.2022
The state funeral bank holiday and part timers
There was an extra bank holiday on Monday 19 September for the Queen’s funeral. If a part timer doesn’t usually work on Mondays, do you have to give them extra holiday leave or a payment in lieu?
SICKNESS ABSENCE - 21.09.2022
Holiday pay for sick days
An employee has a fit note which states that he is not fit for work for six weeks. He still has holiday to use up and has asked if he can be paid holiday pay rather than statutory sick pay (SSP) for the first two weeks. Is this allowed?
TIME OFF - 21.09.2022
Time off for medical appointments
If not sick, there’s no general statutory right for employees to take time off work to attend routine medical appointments. Therefore, what should you do if an employee requests time off for this purpose?
TUPE - 21.09.2022
TUPE transfers and sponsored employees
Where there’s a “relevant transfer” under TUPE, employees’ employment contracts transfer to the transferee. However, what is the position if any of those transferring employees are sponsored under the UK’s immigration system?
STAFF MOTIVATION - 21.09.2022
What can you do about “quiet quitting”?
A workplace trend called “quiet quitting” has gone viral on social media. It’s nothing to do with resigning, but the employee will only do the minimum job requirements and nothing more. Can you do anything to tackle this behaviour?
PAYE - 21.09.2022
New way to pay payroll taxes
HMRC has just launched its “variable payment plan” for employers. What is it and is it something you should consider signing up for?
TRAVEL EXPENSES - 21.09.2022
Home-to-work travel costs during a strike
During the recent rail strikes several of your employees made alternative travel arrangements to commute to work. To recognise their efforts you want to reimburse their extra travel costs. How should you account for any tax and NI on this?
CAPITAL GAINS TAX - 21.09.2022
How to use your CGT annual exemption efficiently
Our subscribers, a married couple, are selling two assets. Both sales will produce a capital gain, one chargeable at the rates for residential property gains and the other not. How can they allocate their annual exemptions for maximum tax efficiency?
VAT - 21.09.2022
Bad debt relief or credit note - which is better?
You’re worried that one of your customers is about to go under owing you a lot of money. You’ve agreed to write off part of the debt if the balance is paid immediately. How soon can you get a refund of the VAT you’ve paid on the bad debt?
INVESTMENTS - 21.09.2022
Shrink the tax bill on your investment bonds
An investment bond you bought a while ago is about to mature and pay you a large lump sum. Your financial advisor says there will be a significant tax bill to pay on it. What steps can you take to reduce this?
LOANS - 21.09.2022
Can paying interest on your director’s loan account save tax?
Your director’s loan account is substantially in the red and likely to stay that way for a while. As this is a benefit in kind you’ll have to pay tax and your company, NI. Both can be avoided if you pay interest on the debt but would it be tax efficient to do so?
TRAINING - 21.09.2022
Should you conduct a skills audit?
According to a survey commissioned by the Association of Project Management, 30% of employees have hidden skills they don’t use at work because they are not part of their job description. Is it worth conducting a skills audit?
MAKING TAX DIGITAL - 20.09.2022
MTD ITSA record-keeping rules released
HMRC has at last published regulations for the record-keeping requirements for Making Tax Digital for Income Tax Self Assessment. What’s the full story?
PROFIT EXTRACTION - 20.09.2022
Sharing your company with your unmarried partner
The rules for sharing income from your company with your spouse or civil partner are well known. But, if you’re not legally joined, is there a tax-efficient way to share your income?
GIFTS - 20.09.2022
Is a gift to a company taxable?
Our subscriber’s company needed cash to buy new machinery. His parents were happy to gift the money to help the business. Naturally, he’s happy about this but wants to know whether the company will have to pay tax on the gift? What’s the answer?
FIT NOTES - 20.09.2022
Fit notes: what can registered health professionals do?
Any healthcare professional who’s a registered nurse, occupational therapist, pharmacist or physiotherapist can now issue a fit note. But are they able to sign employees off work for any reason and give advice outside their areas of expertise?
MACHINERY - 20.09.2022
Company fined after employee severs thumb
A timber company has been fined after a worker amputated his thumb when it came into contact with a moving saw blade. How could this have happened and what should you do to protect workers from dangerous moving parts?
UNFAIR DISMISSAL - 20.09.2022
Unmuted mic error results in unfair dismissal
The tribunal has found that an employee who was sacked after he was overheard on Zoom making a potentially offensive comment to his wife was unfairly dismissed. Why did the employer not have solid grounds for dismissal?
MARKETING - 20.09.2022
Making the most of your 5-star reviews
Good reviews can be marketing gold dust, providing free, persuasive advertising content. Most customers will seek them out, so incorporating the best reviews in advertising can be a smart move. How can you make the most of good reviews and are there any rules to follow?
MILEAGE PAYMENTS - 20.09.2022
Mileage payments - government clarifies
The government has been forced to issue a statement correcting a misleading comment regarding mileage payments. What’s going on and what else has happened that you should make clients aware of?
CORPORATION TAX - 20.09.2022
Getting property out of the ATED regime
Your client’s company owns a residential property. The most recent compulsory valuation date will see them pay more than double their current charge in 2023/24. Can they transfer the property out to the shareholder in an efficient way?
EXPENSES - 20.09.2022
Are clients’ business club membership costs deductible?
One of your clients is planning to join a local business association to help network and promote trade. This will give access to a monthly dinner with a guest speaker. Does the business entertainment aspect affect the tax deductibility?
PRIVATE RESIDENCE RELIEF - 20.09.2022
Ensure clients claim maximum relief for absences
A client has mentioned that they moved house a year ago but are struggling to sell their old home. They are also about to be seconded by their employer, firstly several hundred miles away in the UK, then overseas. How will this affect their capital gains tax position?
CARS - 20.09.2022
What are the tax advantages of electric vehicles?
Following recent hikes in petrol and diesel prices, some of your clients have asked whether now is the time to make the switch to electric company cars, as they understand there are tax benefits of doing so. What tax breaks are available?
SOCIAL INVESTMENT TAX RELIEF - 20.09.2022
Six months left for tax-efficient social investments
Social investment tax relief (SITR) has been around since 2014. After being extended, it is set to end on 5 April 2023. Why might your clients want to consider making a qualifying investment before then?
COMPANY SALE - 20.09.2022
Selling a company: saving tax using corporate bonds
Your client has agreed to sell their 100% shareholding in their trading company. The buyer is offering cash, qualifying corporate bonds, or a combination of both. How can you advise your client to structure the consideration to maximise tax savings?
BANK HOLIDAYS - 12.09.2022
The extra bank holiday - what you need to know
To mark the State Funeral of the Queen, an additional bank holiday on 19 September has been announced. It’s likely that you’re fielding questions from workers anxious to know whether this gives them an extra day’s paid leave or not. What can you tell them?
WORKING AT HEIGHT - 07.09.2022
Waste company fined after fatal fall
A waste management company has been fined after an employee fell to his death whilst carrying out maintenance work. What happened and what can you do to lower the risk of a similar incident?
WORKING AT HEIGHT - 07.09.2022
Are mansafe systems acceptable to use?
Working at height is still the reason for most fatalities in the workplace. If you cannot avoid working at height, or minimise the consequences of the fall, you may need to rely on PPE. Is a mansafe system worth considering?
MENTAL HEALTH - 07.09.2022
Managing psychosocial hazards
Psychosocial hazards are an emerging risk which left unchecked could lead to significant business interruption. Taking the time to understand and manage them will have less of a detrimental impact. What’s involved and could this affect you?
ENVIRONMENT - 07.09.2022
Are you in control of your F-gases?
The recent ban on the use of F-gases, which came into force in January 2022, will affect both owners and users of some commercial refrigeration units that contain F-gases. What are the changes and what could it mean for your business?
PRODUCT CERTIFICATION - 07.09.2022
New product safety markings
The CE mark for product safety is being replaced. What’s the new mark and what should you look for to make sure you are buying safety goods to the correct standard?
SUPERVISION - 07.09.2022
Docker crushed to death
A cargo handling company has been fined after an employee was crushed to death between shipping containers. What were the circumstances of the accident and how could it have been prevented?
LEGIONELLA - 07.09.2022
Sampling for legionella - what’s new?
It may surprise you to learn that the last revision to BS7592 for legionella sampling standards was way back in 2008. It has now been updated and published. What are the differences and what do you need to know?
VAT - 07.09.2022
Reclaiming VAT - intended use and business motive
A business tried claiming VAT for cars, personalised number plates and clothing but ran into problems. Its appeal to the First-tier Tribunal (FTT) offers useful guidance when trying to make such claims. What’s to know?
MERGERS & ACQUISTIONS - 07.09.2022
Could a BIMBO be the answer?
The main shareholder is looking to sell the company. The existing management team want to buy her out with the assistance of some new director shareholders. What are the pros and cons of this buy-in management buy-out (BIMBO) deal?
CREDIT CARDS - 07.09.2022
Finding the best deal for merchant card services
You’re reviewing your merchant card services costs to see if you can get a better deal and you’ve noticed that there are several types of fee included in the quote. What do you need to consider when comparing quotes?
STAFF COSTS - 07.09.2022
Managing wage inflation
With rising inflation, there’s significant pressure on businesses to increase wages. What can you do to attract and retain good staff without lowering profits?
SPREADSHEETS - 07.09.2022
Using Excel’s new TEXTAFTER function
When working with complex datasets in Excel, you may find yourself in a situation where you need to extract data to the right of a certain character or word. Microsoft has made this easier by introducing a new function. How does it work?
ENQUIRIES - 07.09.2022
What rights does HMRC have to staff info?
A subscriber has received a letter from HMRC about one of her former employees. It wants to know about his working hours, holiday dates and other absences. Is it OK for her to divulge this information to HMRC?
VAT - 07.09.2022
Buying home office equipment in bulk - the VAT impact
The directors are now working from home more regularly so you’ve been asked to look at purchasing new IT equipment for them. The cheapest way is to buy it all together but what are the VAT implications?
EXPENSES - 07.09.2022
Additional relief on travel expenses
Company policy is to pay HMRC-approved mileage rates to staff when using their own vehicles for business journeys. But does the definition of “business mileage” mean that an additional tax deduction can be claimed by staff?
INVESTMENTS - 07.09.2022
How to invest as interest rates rise
The Bank of England raised rates again in August 2022 to 1.75% to try to counter inflation. What should your business be doing to ensure that it makes the most of its own cash reserves in a higher interest rate environment?
ENERGY COSTS - 07.09.2022
How to deal with rising energy costs
UK businesses are facing big increases in the price of electricity and gas and commercial contracts are not subject to the energy price cap. What can you do to reduce the impact of these rising costs?
procurement - 07.09.2022
Setting up a purchasing policy
You want to introduce a formal purchasing policy to better control costs and set up the company procurement process for growth. What are the key benefits and what should you include?
RECRUITMENT - 07.09.2022
Faked CV = £100,000
The Supreme Court has ruled that an employee who lied about his academic qualifications must repay his former employer nearly £100,000. How can you avoid hiring an applicant who has faked their qualifications?
DISABILITY DISCRIMINATION - 07.09.2022
Driving licence requirement was discrimination
An employee who was unable to drive due to his disability has sued HMRC for discrimination after it made having a driving licence an “essential requirement” for a job role. What must you do if an employee can’t drive due to a disability?
PAY & CONDITIONS - 07.09.2022
How to respond to an employee loan request
Many employees are struggling with the cost of living crisis and an unexpected bill may put them at breaking point financially and mentally. If an employee in this situation approaches you for a loan, are you legally obliged to help them?
PROBATION - 07.09.2022
The dangers of extending probation
A probation period enables you to assess a new hire’s performance and conduct. At the end of that period, you’ll either confirm their job role, extend the probation period or dismiss them. What are the dangers for you if probation is extended?
MONITORING - 07.09.2022
Can you check messages during unexpected absence?
An employee is off work unexpectedly and they can’t be contacted. You’re worried that their work-related emails and voicemail messages might be stacking up. Are you entitled to check these without their prior consent?
TRIBUNAL PROCEDURE - 07.09.2022
The difference between the Acas codes and guides
Acas has several Codes of Practice and various guide documents, e.g. on disciplinary and grievance procedures and flexible working. What’s the difference between them and does the tribunal expect you to follow the Acas codes and its guide?
AGE DISCRIMINATION - 07.09.2022
Interview question about age costs employer £4,250
A job applicant who was asked for her age at the start of an interview has been awarded £4,250. Questions about age aren’t unlawful, so why did the employee involved in this case end up having to pay compensation?
CORONAVIRUS - 07.09.2022
CJRS - HMRC closing in on employers
HMRC is continuing its check on Coronavirus Job Retention Scheme (CJRS) claims. It’s published further guidance about correcting errors. What’s the full story?
GIFTS - 07.09.2022
Can gift donations land you with a tax bill?
Last year our subscriber’s taxable income fell substantially. Despite this he continued to make gift aid donations. He recently read a newspaper article that said this could trigger a tax bill. Can making charitable payments really result in him owing tax?
PROPERTY - 07.09.2022
Giving up a lease - a tax trap
Several years ago you signed a lease on a business premises which is now too big for your needs. The landlord has agreed that you can surrender the lease if you pay a fee. Can you claim a tax deduction for this?
LOANS - 07.09.2022
Cashless repayments prevent a loan account charge
Borrowing money from your company can result in a tax charge for it. This can be avoided by clearing the debt within a time limit set by HMRC. But that’s a problem if you don’t have the cash to do it. Is there a tax-efficient alternative?
HMRC ENQUIRIES - 07.09.2022
Can HMRC fish for information?
The First-tier Tribunal (FTT) recently ruled on the tricky matter of HMRC’s rights to request personal information from a taxpayer during a tax enquiry. The issue was whether it had overstepped its powers. What did the FTT decide?
ASSESSMENTS - 07.09.2022
Warning - HMRC’s tax calculations may contain errors!
It’s the time of year when HMRC sends out its P800 tax calculations for the previous tax year. In what circumstances are you likely to receive one and what steps should you take if you do?
HMRC - 07.09.2022
PAYE/NI bills to be payable via recurring DD
Previously, if you wanted to pay your PAYE/NI bill by direct debit (DD) you had to set up a new DD instruction each time. From 19 September 2022 HMRC is adding a variable DD payment option. How do you set it up?
APPRENTICESHIP LEVY - 07.09.2022
Do you need to pay the apprenticeship levy?
Due to a period of growth, the annual wages bill has also increased and is now over £3 million. Does this mean that you need to start paying the apprenticeship levy and, if so, how much?
