Where a VAT registered business entrusts an agent to act on their behalf, and an error occurs, who should HMRC hold as responsible? HMRC’s internal guidance regarding penalties is contained in their Compliance Handbook. The guidance directs that “where an inaccuracy in a document has been made despite the person having taken reasonable care to … Continue reading Who Is Responsible in the Eyes of HMRC?
HMRC has announced a one-year delay to the introduction of the VAT domestic reverse charge (DRC) for building and construction services. The DRC was set to come into effect on 1 October 2019. It has now been pushed back 12 months to 1 October 2020, due to fears that businesses in the construction sector are … Continue reading HMRC Applies Brakes to Domestic Reverse Charge
The term ‘qualifying car’ is widely used and misunderstood. Car dealers may well tell potential buyers that it means you are able to reclaim the VAT. However, is that always the case? Generally, the input tax on the purchase of a motor car is blocked, unless the car is to be used for one of … Continue reading Does ‘Qualifying Car’ Always Mean ‘VAT Recoverable’?
EU nationals currently contribute over two million people to the UK workforce. Government policy regarding immigration and free movement is a rapidly changing area. To keep up-to-date, a regular check of the Brexit preparation pages on gov.uk (www.gov.uk/brexit) or signing up for email alerts (bit.ly/2ky8lzb) is recommended. The House of Commons Library also publishes useful … Continue reading Brexit and Its Impact on Workforces
Arbitration service Acas recently published new guidance on recognising age discrimination in the workplace. Here, we take a look at how discrimination based on an employee’s age can be prevented. Age discrimination: an overview Age discrimination, or ageism, is defined as treating someone unfairly because of their age. The Equality Act 2010 includes provisions that … Continue reading Age Discrimination: Do You Know Your Rights?
All employees have the legal right to request to work flexibly. This can range from requesting to work from home to asking to work flexible hours. Here, we outline areas that both employers and employees should consider when applying to work flexibly. Please note that the rules regarding flexible working differ in Northern Ireland. Submitting … Continue reading Making an Application to Work Flexibly
You may have never had an employee called for Jury Service, but it is important to be aware of your obligations in case it occurs in the future. Here are 6 things all employers should be aware of: Anyone on the electoral register aged between 18-70 may be selected. In most cases, Jury Service lasts … Continue reading 6 Things Employers Should Know About Jury Service
More concrete plans have been published, which would extend redundancy protection to pregnant women and employees who have recently returned from maternity and adoption leave. Under the current law, women on maternity leave have special protection when their employer is making redundancies. They have the right to be offered a suitable alternative vacancy, if one … Continue reading Redundancy Protection for Pregnant Employees Announced
Earlier this year, a report suggested that half a million people could be paying ‘unnecessary’ tax on their state pension. The issue arises where someone carries on working beyond state pension age. At 65, state pension age is now the same for women as for men. It rises to 66 in October 2020 and is … Continue reading Reviewing Your State Pension
The Institute for Fiscal Studies (IFS) recently published a report which revealed that more people are being 'dragged into higher rates of tax' as a result of tax thresholds failing to rise in line with the rate of inflation. The report states that, in 2007, the year before the top income tax threshold of £150,000 … Continue reading IFS States High Earners ‘Increasingly Hit by Lack of Indexation’