HR Expert: Employee Lateness

Q- My client has an employee who is regularly late to work on Monday morning and blames traffic issues, are they able to dismiss him?

A- Infrequent lateness can be an annoyance, however when lateness becomes a regular occurrence it can cause a whole host of problems for your client which may lead them to consider an employee’s future. Read More

Private Residence Relief (PRR) And Delayed Occupation

Q- Relief under s 222 TCGA 1992 will be available in full to relieve any gain from being chargeable. However, this is only the case if the dwelling-house has been the individual’s main residence throughout the period of ownership. Under s 223(1) TCGA 1992 the last 18 months are deemed to be a period of occupation whether or not actually occupied.

Just before completion of the purchase of a house, there is a flood in the property and this delays occupation. The legislation provides no relief for a period of non-occupation on the acquisition of the property. So does this mean that full relief for the main residence will be denied on a later sale?

A. Where there is a delayed occupation of a main residence there is relief in the form of an Extra-Statutory Concession which is ESC D49.

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VAT Reliefs For Disabled Persons

Q- My client is a general builder and has been asked to build an extension to provide practical living accommodation for his customer’s disabled son. The extension will include a flexible living and sleeping space and a shower room. There will also be a hoist in the sleeping area to assist in getting the child in and out of bed. The customer is asking about zero rating because the extension is being built to meet his son’s specific needs. Is there a blanket relief from the VAT or is relief restricted to specific areas?

A. There are a number of reliefs for specific goods and services for disabled people but no blanket relief by any means. Read More

April Pay Increase

With April fast approaching, If you are in business and employee staff you need to be aware of the changes in statutory pay rates which are set to come into force.

National Minimum Wage and National Living Wage will increase on April 1st. Those aged over 25 on the National Living Wage will benefit from an increase of 4.4%, with hourly payments rising from £7.50 an hour to £7.83 an hour. Younger workers and apprentices will also benefit from similar improvements, with the new rates as follows: Read More

Zero Rated Exports

Q- My client is a UK VAT registered company that sells gym equipment and they have made a sale to another UK VAT registered business.  However, the customer has requested them to ship the goods directly to their customer based in Switzerland. Can my client zero-rate this sale as they are shipping to a Swiss business?

A. Direct exports can usually be treated as zero-rated provided the following conditions are met. These are that the supplier: Read More

VAT Registration Exception

Q- a client has recently finished a large one-off contract, and while this combined with my other work has taken me over the registration limit, my normal level of sales is well below. Do I have to register if I have reached the threshold but expect the value of my taxable supplies to reduce?

A- The present threshold for compulsory registration is £85,000 and the threshold for voluntary deregistration is £83,000.  As a rule, Read More

Shared Parental Leave

Q- A client has just seen news about a campaign for employees taking Shared Parental Leave. They’re not familiar with this type of leave so do you have some pointers I could pass on?

It is likely over the coming months more clients will begin to seek guidance on the issue of Shared Parental Leave (ShPL). Whilst the scheme itself is not new, having first been introduced in April 2015, the government are making a concerted effort to Read More

Divorce and Property

Q- A client moved out of the marital home a year ago into a rented property. As part of the divorce settlement, it has been agreed that I will transfer my share of the marital home to my wife once she has raised the finance to buy me out. I’m unsure how long this could take, or if we will have to put the house up for sale and therefore how this will affect my PPR claim?

A- Normal PPR relief would allow you to relieve the gain on the sale of this property, which Read More

Arguments Amongst Employees

Q- A client rang me after having an argument with a member of staff. Apparently, the employee walked out saying they weren’t going to come back. Has the employee resigned?

 

A-The workplace is often an emotive place and it is therefore not uncommon for employees to react angrily to certain situations. Employers should be advised to act with caution if a member of staff walks out of work angrily after an argument and Read More

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