PENSIONS - 19.10.2020
Pension access delayed
An important diary date. The government has confirmed previous indications that the age at which individuals will be allowed to access their private pension savings will be raised. In 2028, presumably from 6 April of that year, you’ll only be able take benefits from your pension savings if you are 57 or older. Until then the age requirement is 55. The government said the announcement was being made now “to enable people to make financial plans” . ...
OPTIONAL REMUNERATION ARRANGEMENTS - 15.10.2020
OpRA - benefits transition period closing
When optional remuneration arrangements (OpRAs) were introduced in 2017 some benefits in kind were given a four-year transitional window. This ends on 5 April 2021. What are the key elements?
SMOKING - 13.10.2020
Can you ban staff from smoking at home?
In September 2020 it was reported that Hammersmith and Fulham Council had banned its employees from smoking when working at home because workplaces “must be smoke free” by law. Is this legal?
STAFF COSTS - 08.10.2020
Written employment statements - how to avoid a penalty
An employment tribunal case highlights the importance of complying with the requirement to provide a written statement of employment particulars to a member of staff. As the rules were made stricter in April 2020, how can you ensure compliance?
PERSONNEL MANAGEMENT - 07.10.2020
How to support a bereaved employee
There’s still no general statutory right to bereavement leave for employees. If an employee suffers the loss of a family member, partner or close friend, whether due to coronavirus or another cause, in what practical ways can you support them?
VANS - 06.10.2020
Double cab pick-up could be a “car”
HMRC v Coca-Cola (GB) Ltd is a long running case centred on the definition of a company van. This matters because company cars are taxed more heavily than company vans that can be used privately. The case concerns double cab pick-ups that have a second row of seats behind the driver. The Court of Appeal has now determined that multi-purpose vehicles capable of carrying goods and people are more akin to cars than vans and therefore will be taxed as cars. The vehicles in question in this case were a first or second generation VW Transporter T5 Kombi and a Vauxhall Vivaro. ...