HR EXPERT: REASONABLE ADJUSTMENTS

HR EXPERT: REASONABLE ADJUSTMENTS

HR l

My client has an employee who has just been diagnosed with multiple sclerosis and is concerned about the cost of making reasonable adjustments. Can they refuse to make adjustments because it would cost too much?

VQOTW: ENERGY SAVING MATERIALS

VAT l

My client is planning major renovations to her home to make it more “eco-friendly”. This will involve the installation of a number of energy-saving materials such as solar panels, insulation, and an air source pump to provide both heating and cooling functions. However, she has heard there are imminent changes to the VAT treatment of such supplies and is concerned she may miss out on current VAT reliefs. Please could you clarify?

VQOTW: REVERSE CHARGE SERVICES FROM OVERSEAS

VAT l

My client is an insurance company, they are VAT registered and partially exempt (85% exempt/15% taxable). They have invested £200,000 in bespoke computer software. The software was written for them by an Israeli company, who are renowned leaders in software security. HMRC have recently inspected the insurance business and made an assessment of £34,000. My client is confused as to how they have a VAT assessment on an invoice that didn’t even have any VAT on it.

VQOTW: CULTURAL ADMISSIONS

VAT l

My client is an amateur dramatic society operating via a company limited by guarantee. They own their own premises and charge admissions to their productions. The admissions have grown to £80,000 in the last 12 months, and alongside this income, they have £20,000 from bar sales and they also occasionally perform at other theatres. They don’t control the box office for these performances at other theatres; instead, they are paid a fixed fee by the theatre for performing, and income from this is £10,000. As their total sales are now £110,000 for the last 12 months, I’m assuming they have to register for VAT?

VQOTW: DOMESTIC REVERSE CHARGES

VAT l

I have recently been reading up about the domestic reverse charge for construction services which comes in in October 2019, including the helpful VQOTW (14 June 2019), but this has got me wondering whether there are any other reverse charges in the UK I should be aware of, and why they are increasingly being used by HMRC?

TQOTW: SHARE REDUCTION

Tax l

My client originally subscribed for 50,000 £1 shares when he set up his company. He now feels that the company is over capitalised and would like to return some of the share capital back to himself. He wonders whether the company could enter into a share buy-back or alternatively perhaps he could simply cancel some of the shares and receive the original capital.

HMRC Enquiries: Private Residence Relief Problems

Property l

One of our clients contacted us to request assistance on a Private Residence Relief (PRR) case.

The client was a wealthy entrepreneur who had dabbled in the property development business and HMRC was now seeking to disallow PRR on the sale of their current home – not only because it was a substantially redeveloped property, but also because the property had an additional stretch of land attached to it which meant that the total area sold was over half a hectare.

HR EXPERT: MOBILE PHONES

HR l

My client wants to know if they can confiscate mobile phones from employees as they are spending too much time on them during the day?

CONSTRUCTION INDUSTRY SCHEME

VAT l

And upcoming changes for reverse charge VAT.
Few sectors have such an impact in the UK as the construction industry. It not only provides the fabric of our nation – the places where we live and work – but also underpins our entire economy.

SAVING FOR YOUR RETIREMENT

Pensions l

Are you on track for a comfortable retirement?

All of us dream of the day we can retire, saying goodbye to the alarm clock and commute, filling our days with sun-soaked beach holidays, leisurely rounds of golf, or cruising the world.

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Tax Insider August 2019

Tax Insider l

Included in this months issue:
– Demand for digital skills among businesses tipped to ‘skyrocket’
– Businesses urged to inform staff of tax-free childcare
– Rules on gifts made to loved ones should be simplified, says the OTS
– Treasury urged to rethink buy-to-let crackdown

Click here to read the article