Monthly Archives: June 2017

HR Question of the Week

Question A client has recently asked about the hot weather and what this means for their employees. Is there a right to be sent home from work when it gets too hot?   Answer Heat waves in Britain are rare so, when they occur, high temperatures in the workplace is a common complaint from staff… Read more »

VAT Question of the Week

Question My client whose main activity is farming, has been approached by a telecoms company who are based in the Republic of Ireland, who wish to site a phone mast on my clients land in the UK. The telecoms company say they are not expecting any VAT to be charged. Is this because they are… Read more »

VAT Question of the Week

Question My client is on the VAT flat-rate scheme and has received a substantial insurance payout for damage to the trading premises. Should this exempt income be included in the flat-rate scheme turnover?   Answer Compensation paid out as a result of an insurance claim is not exempt from VAT, but is outside the scope… Read more »

Tax Question of the Week

Question My client is a self-employed earner and is liable to pay Class 2 National Insurance contributions.  He has incurred a trading loss in the 2016/17 tax year which I am proposing to carry back to 2015/16.  What effect will this have on the Class 2 NIC of 2015/16?   Answer Until 5 April 2015,… Read more »

Tax Question of the Week

Question My client has asked if his girlfriend and him are about to buy their first home together and are concerned that they may have to pay the higher rates for stamp duty. His girlfriend will sell her flat but he is keeping his buy to let which he will continue to let. Will they… Read more »

Statutory Sick Pay (SSP)

Statutory Sick Pay (SSP) The same weekly SSP rate applies to all employees. However, the amount you must actually pay an employee for each day they’re off work due to illness (the daily rate) depends on the number of ‘qualifying days’ (QDs) they work each week. Use the SSP calculator to work out your employee’s… Read more »

National Minimum Wage

National Minimum Wage The National Minimum Wage is the minimum pay per hour almost all workers are entitled to by law. Use the National Minimum Wage calculator to check if you’re paying a worker the National Minimum Wage or if you owe them payments from past years. The rates below apply from 1 April 2017…. Read more »

HR Question of the Week

Question A client has recently taken on a member of staff who has asked whether he can use an e-cigarette in the office. She’s never had this situation before and we’ve been discussing whether she should allow it or not. Are there any laws on the use of e-cigarettes at work?   Answer The smoking… Read more »

VAT Question of the Week

Question My client runs a construction company and the director is considering using self-billing arrangements.  I understand that there needs to be self-billing agreements in place that comply with the requirements in VAT Public Notice 700/62 and that each self-billing invoice needs to contain the statement ’The VAT shown is your output tax due to… Read more »