2023 -
January
TIME OFF - 30.01.2023
Time off for teachers’ strikes?
The first teachers’ strike is due to take place on 1 February, affecting over 23,000 schools. What’s the situation if an employee needs to take time off to look after their child?
CONTRACTORS - 26.01.2023
Manage contractor safety performance
You may have set high standards for health and safety that your employees must adhere to, but how can you ensure that contractors behave safely too? Adopt our contractor performance system to lay out your expectations during their induction.
OCCUPIERS’ LIABILITY - 26.01.2023
Retailer not liable for car park injury
A man who tripped in a Waitrose car park argued that the retailer owed him a duty of care. What happened, why was his case and subsequent appeal unsuccessful and what can you learn from it?
MANAGEMENT SYSTEMS - 26.01.2023
Risk assessment and method statement differences
Risk assessments and method statements are two types of safety document that are often referred to as RAMS. What’s the difference between them and are they both necessary?
HAZARDOUS SUBSTANCES - 26.01.2023
How to correctly store chemicals
If you use any chemicals in your workplace you must ensure that they are stored correctly to prevent cross-contamination, pollution incidents and harm to your staff. How can you do this?
ENVIRONMENT - 26.01.2023
Are there more bans on plastic or not?
The Financial Times recently reported that single-use items like cutlery and plates are due to be banned in England with plans to “replace them with biodegradable alternatives”. Is this really true and if not what are the rules on this?
FIRE SAFETY - 26.01.2023
New fire regulations for flats
Fresh legislation has come into force to improve fire safety for residents of flats and apartments. What checks do you now need to make?
GROUNDS MAINTENANCE - 26.01.2023
Schoolgirl killed by poorly maintained tree
A six-year-old girl was hit by a falling tree in her school playground and killed. Although the tree had been identified as a problem, it had not been dealt with. What mistakes were made and what can you do to prevent a similar incident?
BANK HOLIDAYS - 26.01.2023
Automatic day off for the coronation?
To celebrate the coronation of King Charles III, Monday 8 May 2023 has been designated a UK-wide bank holiday. Are your employees automatically entitled to an additional day’s paid leave on this day?
SEX DISCRIMINATION - 26.01.2023
Is telling an employee to “man up” sex discrimination?
A male employee who was told to “man up” when he complained about being punched by a female colleague has lost his claim for sex discrimination at the tribunal. Does this mean that the term “man up” is perfectly acceptable?
CONTRACTS - 26.01.2023
How to deal with a missing employment contract
An employee has requested a copy of their employment contract. However, you can’t find it on their personnel file. How should you deal with this tricky situation? What options are open to you?
SICKNESS ABSENCE - 26.01.2023
Employee fell sick during maternity leave
An employee who is currently off work on maternity leave has contacted you to say that she’s sick. Does this mean that you must now automatically convert her maternity leave to sickness absence?
UNFAIR DISMISSAL - 26.01.2023
Unfairly dismissed for posting offensive tweets
An employee who was sacked for posting offensive and discriminatory tweets on his personal Twitter account has won his claim for unfair dismissal. Where did the employer involved go wrong and what must you do?
DISCIPLINARY PROCEEDINGS - 26.01.2023
OK to re-open disciplinary proceedings?
The Employment Appeal Tribunal has ruled that an employer was entitled to re-open previously concluded disciplinary proceedings and then dismiss the employee. Could you do the same?
RETIREMENT - 26.01.2023
Cost of living crisis means 2.5 million won’t retire
Apparently, 2.5 million older employees are delaying their retirement plans due to the cost of living crisis. How can you determine your older employees’ retirement plans without inviting an age discrimination claim?
HOLIDAYS - 25.01.2023
Calculating annual leave for part-year workers
The government is consulting on proposals to pro rata annual leave entitlement for part-year workers based on the annual hours they work. How does it plan to do this?
MARRIAGE DISCRIMINATION - 25.01.2023
Narrow test for marriage discrimination
According to the Employment Appeal Tribunal, less favourable treatment because of marriage to a particular person isn’t marriage discrimination. What’s the rationale?
CONTRACTS - 25.01.2023
What should employment contracts say about training?
You must now include details of training entitlement in the written statement of employment particulars which must be given to all employees (and workers) no later than the beginning of employment. What details do you need to provide?
REDUNDANCY - 25.01.2023
Can you use performance to select for redundancy?
When selecting employees for redundancy from within a selection pool, you must use reasonable selection criteria and then fairly apply those criteria to the employees. To what extent can you use performance as the sole selection criterion?
FLEXIBLE WORKING - 25.01.2023
Dealing with temporary flexible working requests
An employee is permitted to request a temporary flexible working arrangement, rather than a permanent one, and it’s open to you to consent to this. What should you cover in your agreement?
CAPITAL ALLOWANCES - 25.01.2023
Last chance to take advantage of 130% super-deduction
In 2021 the government introduced the “super-deduction” to encourage companies to spend money on capital equipment. However, it’s time-limited and is coming to an end on 31 March 2023. What do clients need to do to take advantage?
PENSIONS - 25.01.2023
Tax trap returning to work post-retirement?
One of your clients owns shares in her family company, but has handed over control to her children. However, she is considering going back to work to help with the cost of living. She has heard there can be a tax trap with her pension. Is this right?
PAYE SETTLEMENT AGREEMENTS - 25.01.2023
Using PAYE settlement agreements efficiently
One of your clients has suggested that a PAYE settlement agreement (PSA) could help with their administration. The trouble is you’ve never set one up before. What are the agreements used for and what do you need to do to set one up effectively?
MAKING TAX DIGITAL - 25.01.2023
What does MTD ITSA delay mean?
In late December 2022 the rollout of Making Tax Digital for Income Tax Self-assessment (MTD ITSA) was delayed. What is the new timetable and does the delay affect basis period reform for your clients?
CORPORATION TAX - 25.01.2023
Losses: should rate hike mean strategy change?
Corporation tax losses have often been used as soon as possible to obtain immediate refunds and reductions in liabilities. However, with the corporation tax rate increasing from April 2023, why might your clients want to consider other strategies?
TRUSTS - 25.01.2023
How can a trust of land be used to save tax?
Your clients are about to sell a residential property (that their daughter has always occupied) at a substantial gain. How can a trust of land reduce the taxable gain and your clients’ inheritance tax exposure and can the trust take effect from when the property was purchased?
IR35 - 24.01.2023
Rugby pundit wins ruck with HMRC
HMRC has lost the latest in a string of employment status cases against a rugby player turned commentator. What were the key findings this time around?
VAT - 19.01.2023
Reclaiming VAT on electric car charging costs
Several of your employees use electric cars for business journeys. They charge their cars at your firm’s premises, at public charging points and at their homes. How much of the VAT on these costs can you reclaim?
MAKING TAX DIGITAL - 19.01.2023
Further delay to MTD ITSA
Making Tax Digital for Income Tax Self-assessment (MTD ITSA) has been pushed back and changes made to who it will apply to. What’s the latest?
PENSIONS - 19.01.2023
Was pension scheme loan to employer taxable?
The First-tier Tribunal (FTT) recently ruled on whether a loan from a company’s pension scheme to the company was an unauthorised payment. If it was it could result in tax bills for the company and the scheme. What did the FTT decide?
CARS - 19.01.2023
Time to get rid of your old company car?
If you’re driving an oldish petrol company car, you and your company could be paying through the nose in tax and NI charges. You could splash out on a new electric or low emissions car, but is there a cheaper way to cut your tax bill?
BENEFITS IN KIND - 19.01.2023
In-house staff discounts - are they really beneficial?
One of our subscribers, who runs a clothing retail business, wants to offer her staff last season’s stock at a discount, partly in lieu of an inflation-busting pay rise. What are the tax and NI consequences she needs to be aware of?
CORPORATION TAX - 19.01.2023
Company owners, beware your associates
After a tumultuous autumn of tax changes, higher corporation tax rates were confirmed from 1 April 2023. The resulting tax hike can be greater for companies that are associated with others. Why, and what steps should you take if you’re affected?
SELF-ASSESSMENT - 19.01.2023
How to reduce your 31 January tax and HICBC bill
The deadline for submitting 2021/22 self-assessment tax returns and paying any tax owed is just days away. However, even though the tax year ended ten months ago it’s still possible to reduce your tax bill. How?
PAYROLL MANAGEMENT - 19.01.2023
Calculating the cost of payroll processing
The finance director has asked you to calculate the staff costs associated with processing the payroll on a “per payslip” basis. As you have weekly and monthly paid employees, where do you start?
HMRC - 19.01.2023
Paying PAYE by recurring DD generates problems
In October 2022 HMRC set up the facility for employers to pay their PAYE bill by a recurring variable direct debit (DD). But the new system has suffered a number of teething problems. What do you need to be aware of?
DISCIPLINARY ACTION - 19.01.2023
Taking action in respect of “time theft”
An employee in Canada has been ordered by a civil tribunal to compensate her former employer for “time theft” after software proved that she had logged more than 50 hours on her timesheets that she hadn’t spent on work-related tasks. What’s the UK position on this?
ENVIRONMENT - 16.01.2023
Single use plastics ban?
It’s been widely reported that a single use plastics ban will take effect in October. What’s the truth behind the headlines?
VAT - 13.01.2023
How to accelerate new business VAT reclaim
You’ve formed a company to develop a new business unconnected with your existing firm. Even if it’s viable it won’t generate income for months or even more than a year. Can you register and reclaim the VAT on development costs?
SICKNESS ABSENCE - 13.01.2023
Does holiday accrue if sick pay has run out?
One of your employees is on long-term sickness absence and their sick pay entitlement has now run out. Do they continue to accrue statutory holiday entitlement even though they are not at work nor receiving any sick pay?
SAFETY SIGNS - 13.01.2023
Do you know your safety signs?
Employers must provide safety signs if there is a significant risk that can’t be otherwise controlled. What are the different types of sign and what do you need to know about them?
DIRECTORS’ DISQUALIFICATION - 13.01.2023
Undischarged bankrupt prosecuted for running company
Financial concerns are front and centre for businesses and individuals alike these days. When a director gets into financial difficulties on a personal level, it can have a profound impact on their professional life, as one director found out recently. What happened to him and how did he make things worse?
CAPITAL ALLOWANCES - 13.01.2023
Accelerate tax relief for plant and machinery
The annual investment allowance (AIA) allows you a tax deduction for the cost of equipment for the financial year in which it’s bought. But it doesn’t always apply, meaning tax relief takes decades. How can you slash this timeframe?
UNFAIR DISMISSAL - 13.01.2023
Unfairly dismissed for liking Facebook post
The tribunal has ruled that an employee who was sacked for liking and sharing a Facebook post which criticised her boss was unfairly dismissed. Where did the employer go wrong?
COMPANIES HOUSE - 13.01.2023
Gone phishing? Avoid the scams
Phishing emails get increasingly sophisticated and many companies will have received a bogus email purporting to be from Companies House at some point. What’s the latest scam doing the rounds, and why might forthcoming reforms mean you have to be extra vigilant?
CARS - 13.01.2023
Does contribution save company car tax?
By personally paying part of the cost of your company car you can reduce the benefit in kind on which you’ll be taxed and your company will pay NI. But will these savings be enough to outweigh the cost of your contribution?
OUTDOOR EVENTS - 11.01.2023
How to ensure outdoor event safety
Just before Christmas a technical issue caused a major problem with a ride at Winter Wonderland in London. If you’re organising an outdoor event this winter, how should you prepare for all eventualities?
LEPTOSPIROSIS - 11.01.2023
Blood infection led to fine
A company has been fined after an employee contracted a blood infection while working at a lake contaminated with sewage. How did this occur and what steps can you take to avoid a similar situation?
WORKPLACE - 11.01.2023
Workplace health and safety trends in 2023
January will soon be behind us so we’ve highlighted some of the trends that you may see emerge over the coming year. What are they and can they be adopted into your business to help you manage safety?
FIRE SAFETY - 11.01.2023
Workers sleeping on site raised fire risk
Following a proactive HSE inspection, a building contractor was found to allow its workers to sleep on site with no regard for fire risk. Why did the HSE prosecute and what did it consider in its deliberations?
COMMUNICATIONS - 11.01.2023
How visible is safety?
If you communicate your injury data to staff but feel like it falls on deaf ears, try an alternative way to make an impactful, visual statement. An interactive poster can create a stark reminder of how people are sustaining injuries. What’s to know?
NEAR-MISS REPORTING - 11.01.2023
See it, sort it, report it
If you’re looking for a way to involve your staff in near-miss reporting, use our simple form to launch an initiative that rewards your teams for not turning a blind eye. What’s involved and is it expensive to implement?
ENVIRONMENT - 11.01.2023
Prepare for packaging reports
New legislation comes into force from January 2023 that will see businesses required to collect and submit data about their packaging. Who does this apply to and what do you need to do?
ENERGY COSTS - 11.01.2023
Energy support details delayed
Details of the energy support package to replace the current energy bill relief scheme have been delayed but it’s unlikely to be as generous. What can you do to prepare for the increase?
STRATEGY - 11.01.2023
Could a SPAC be the answer?
A special purpose acquisition company (SPAC) is a way to list on a stock exchange without going through a costly and lengthy flotation process. What’s a SPAC and are there any disadvantages to using one?
CREDIT CONTROL - 11.01.2023
Reducing the risk of bad debts
According to official figures, the number of insolvencies in November 2022 was 21% higher than in the same month in 2021. What should you be doing to help ensure that your company isn’t hit by a large bad debt?
EXPENSES - 11.01.2023
Tax relief for job expenses - HMRC changes challenged
In May 2022 HMRC introduced changes to the way that employees claim tax relief for job expenses. The legality of the changes was challenged in the High Court. What’s the story so far and how might it affect future expenses claims?
VAT - 11.01.2023
Entertainment or business promotion - VAT?
The company is putting on a customer event, at which there will be food and drink. HMRC’s guidance suggests the VAT on the costs can’t be reclaimed but your bookkeeper thinks it can. Who is right?
PAYE - 11.01.2023
Tax and NI implications of staff charitable work
It’s the time for giving and a subscriber wants to reward an employee for her charitable work. However, they’ve been unable to find HMRC guidance on whether PAYE tax and NI must be applied to the payment. What’s the answer?
ACCOUNTING - 11.01.2023
Cleaning up the year end
For a financial controller, the year end is an opportunity to clean up the figures, resolve open accounting issues and prepare for the annual external audit. What areas should you be focusing on?
TAX - 11.01.2023
Bonus or dividend from April 2023?
It’s common for director shareholders to take additional remuneration in the form of dividends rather than bonuses. But with the corporation tax hike from April 2023, would it be better to take bonuses instead in the 2023/24 tax year?
SPREADSHEETS - 11.01.2023
Ensuring data integrity
Ensuring the correct data is being fed into a spreadsheet is essential. What are the key points to consider and what tools does Excel have to assist you with this?
DEDUCTIONS - 09.01.2023
Can you recover salary overpayment?
Some NHS staff at Milton Keynes University Hospital have been told to return Christmas bonuses that were paid to them by mistake. If you make an accidental overpayment of wages or bonus can you recover it?
SELF ASSESSMENT - 06.01.2023
Return filing season likely to be even busier than normal
With less than four weeks to go until the self-assessment filing deadline, HMRC has said that nearly 6 million returns are still outstanding. Why might 31 January this year be more urgent than last time round?
ANNUAL LEAVE - 05.01.2023
Must you pay staff for untaken holiday?
If your holiday year ended on 31 December, you may now be getting queries from employees as to whether they can receive a payment in lieu for any untaken leave. What are the rules?
PAYE - 05.01.2023
Scottish tax rate changes and your employees
The Scottish government announced its Budget in December 2022 and this included changes to two of the five income tax bands. If you have employees who live in Scotland, how does this affect them?
OVERSEAS WORKERS - 05.01.2023
UK employer with overseas staff
Brexit and the pandemic resulted in many workers leaving the UK to return to their home country. If you have employees dotted around the globe, what are your payroll obligations?
DISMISSAL - 04.01.2023
Poor performance dismissals and redeployment
If you’ve followed a formal capability procedure relating to an employee’s poor performance and you’re now at the dismissal stage, do you first have to consider redeployment as a possible alternative to dismissal?
DATA PROTECTION - 04.01.2023
Top tips for dealing with data subject access requests
Responding to data subject access requests can be complex and time consuming. If you receive such a request from an employee, or from a job applicant or former employee, what are our top tips for dealing with it?
HOLIDAYS - 04.01.2023
What should your new (holiday) year resolutions be?
With January representing the start of a new holiday year for many employees, what are the key issues relating to their annual leave entitlement in 2023 that you need to be thinking about now?
FLEXIBLE WORKING - 04.01.2023
Flexible working from day one?
It’s been reported that a Private Members’ Bill, which is set to become law in 2023, will give all employees the right to request flexible working from day one of employment. Is this true?
UNFAIR DISMISSAL - 04.01.2023
Unfairly dismissed for text sent on personal mobile phone
An employee who was sacked for sending a customer’s details to a colleague using his personal mobile phone has successfully claimed unfair dismissal, even though he admitted wrongdoing. Why did the employer lose at the tribunal?
HOMEWORKING - 04.01.2023
Minimum working temperature for homeworkers?
One of your homeworkers says that the recommended minimum workplace temperature during cold weather is 16°C so you must contribute to their home heating costs. Are they correct?
SICKNESS ABSENCE - 04.01.2023
Must they disclose the reason for sickness absence?
You’ve invited an employee to a return-to-work interview after a recent episode of sickness absence. However, they are refusing to disclose the reason behind their absence. Are they obliged to do so, or can they keep quiet?
TIME OFF - 04.01.2023
Statutory right to carer’s leave still on the cards?
Towards the end of 2021 we told you that the government was planning to introduce a new statutory right to carer’s leave. However, nothing has happened since then. Is it still on the cards or not?
RECRUITMENT - 04.01.2023
Can a candidate charge a consultancy fee for an idea?
Candidates often voluntarily suggest business ideas during interviews or subsequently. If you decide to use their idea, are you legally obliged to pay them a consultancy fee or other payment, regardless of whether you employ them?
ADMINISTRATION - 03.01.2023
New online form for repayment returns
HMRC has introduced a new G-form which means you can provide information about your first period repayment VAT claim much more easily. How will it work in practice?
CARS - 03.01.2023
Claim input tax on the purchase of a new car?
A recent tribunal rejected an input tax claim on the purchase of two new cars, even though the owners said they were only used for business trips. When might you be able to reclaim VAT when you buy a new car for business?
SERVICE CHARGES - 03.01.2023
Service charge or gratuity: how can you save VAT?
If you’re in the hospitality industry, you might add a service charge to your customers’ bills. This will usually be based on a fixed percentage of the total charge, e.g. 10%. But is there an alternative way of showing this charge to save you VAT?
PENALTIES AND INTEREST - 03.01.2023
Late VAT payments: interest charges from January 2023
You will not get a penalty in 2023 if you fully pay your VAT return by the end of day 30 after the due payment date. However there will be interest charges. How will these charges be made and what can you do to avoid or reduce them?
VAT PAYMENTS - 03.01.2023
Get more time to pay your VAT?
Your business has suffered reduced sales and increased overheads due to the economic downturn. You need more time to settle the tax you owe on your VAT return. How should you approach HMRC to ask for a time-to-pay deal?
OPTION TO TAX - 03.01.2023
Was option to tax election needed and can it be revoked?
A subscriber is an advertising business and recently purchased the freehold of new offices. It has reclaimed input tax on the purchase and opted to tax the building but now wonder if this was necessary. Is there a potential solution?
