Business Advice Directory
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FLEXIBLE WORKING
New Acas Code of Practice on flexible working requests
A new draft statutory Acas Code of Practice on requests for flexible working and the Employment Relations (Flexible Working) Act 2023 are both expected to come into force on 6 April 2024. What provisions are in the Acas Code of Practice?
SICKNESS ABSENCE
Managing dismissals for long-term sickness absence
If an employee’s long-term sickness absence starts to become protracted to the point where you’re contemplating their dismissal, how should you go about dealing with that?
VAT
Leasing cars - what are the VAT pros and cons?
You’re considering leasing instead of purchasing cars for your business. This will improve cash flow and, according to the salesperson, allow you to reclaim VAT that you would not otherwise be entitled to. Are they correct?
LOANS
Make your mortgage interest tax deductible
A friend has told you that his accountant was able to get him tax relief for his home mortgage interest. As relief for this type of interest ended decades ago, how was it possible and might you be able to do the same?
WORKING TIME
What are the rules on working hours and rest breaks?
The Working Time Regulations 1998 set out rules limiting a worker’s working hours and providing for them to have rest breaks. What are your main obligations in relation to working hours and rest breaks under the legislation?
DISCIPLINARY PROCEEDINGS
Can you give a final written warning for a first offence?
Where you’re disciplining an employee for a first misconduct offence or managing their poor performance, it can be tempting to shorten the disciplinary or capability procedure by bypassing the first written warning stage. Is this lawful?
MAKING TAX DIGITAL
New guidance on penalties for volunteers
Making Tax Digital for Income Tax Self Assessment is still two years away, but some of your clients may have signed up early on a voluntary basis. HMRC has now published guidance regarding how these testers will be subject to penalties. What are the key points?
TRUSTS
Tribunal considers CGT relief claim by trustees
Business asset disposal relief (BADR) can be claimed by trustees as well as individual taxpayers. However, as with most trust-related tax matters, there are additional considerations. What did a recent Tribunal case consider in this area?
CHILD BENEFIT
HICBC charge eased, but not scrapped
In the 2024 Spring Budget, the Chancellor raised the thresholds and scaled back the taper rate for the high income child benefit charge (HICBC). What does this add up to for your clients, and should they consider restarting a claim?
