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  • Proceeds of crime? Not.

    What should employers do with staff on remand pending criminal proceedings? The employee can't work - should they be paid? Well in the case of Burns v Santander UK plc, the Employment Appeals Tribunal said that the lower Tribunal was right to thr... 

  • Reasonable Excuses?

    There is a general understanding that there is no excuse for ignorance of the law. HMRC know this. However, is there such a thing as a 'reasonable excuse' when appealing late payment (of tax) and filing penalties which are prescribed by the law? ... 

  • Apple has to prepare for a future without Steve Jobs

    Steve Jobs has got a lot of things right in his time at Apple (and a couple of things wrong) but it's measure of how successful he - and his company - has become, especially since his return in 1996 which brought Apple back from the dead, that the an... 

  • SMEs now have (slightly) easier access to new funds

    The Government has brought two deregulatory amendments to the EU Prospectus Directive into effect a year early which may help small businesses access equity finance more easily. By implementing the amendments on 31 July 2011fewer small issuers a... 

  • Are you a director?

    There are instances of people who although not officially a director act is if they are a director. The law understands this and allows for them to be made liable for any malfeasance and a recent case - Re Mumtaz Properties Ltd; Wetton v Ahmed - rein... 

  • Sick records skipped by employers, says DWP

    According to a recent survey from the Department of Work and Pensions employee sickness at work isn't being recorded correctly, if at all.In fact some 21 per cent of employers haven't got any form of process for recording sickness absence - more so i... 

  • Capital allowances loophole ended

    The Government has bought forward the closure of a loophole which previously had allowed businesses to accelerate capital allowances claims for plant and machinery and thereby obtain advantageous early tax relief. The change was brought into effe... 

  • An Enterprising plan for growth

    Back in March, the Government announced the creation of a number of enterprise zones where businesses would get extra help. Initially, the zones were decided as sites within Liverpool, London, Manchester, Derby, Nottingham, the Black Country, the Tee... 

  • Support for riot hit people and businesses

    Those businesses and communities affected by the riots can take advantage of measures that the Government has recently announced. Included in the help package is £10 million to help councils with the immediate costs of making their areas safe, clear... 

  • To advise or not to advise

    Anyone or any business seeking advice from HMRC on how legislation is interpreted is presently given an answer based on the Code of Practice 10 (Information and Advice). From 30 September this Code is being replaced with something called CAP1. Un...