A new programme has been announced with a view to cutting workplace deaths and major industries by 10% by 2010. Workplace illness is to be cut by 20%. Half of this improvement is expected by 2004. A strategy document outlines 44 action points to achieve this. They include many novel proposals. Among the more significant...Read More

Special travel concessions for New Deal jobseekers is to be extended. The special rail scheme is to be extended by two years to May 2002. This can cut the fare by half. In a separate development the government is pilot-testing schemes to extend the financial help it provides jobseekers in paying fares. [2000]  Read More

Not allowing an employee time off work to discuss racial discrimination was itself an act of racial discrimination when other employees were allowed time off for equivalent matters. An employee may claim racial discrimination if he has been victimised by being treated less well than other employees because of race. A problem in determining such...Read More

A banker which lends money to an ailing subsidiary to reduce the banker’s loss lends that money in the course of its trade, and therefore the loans are tax deductible. The two main issues in contention were: whether a loan qualified as business expense at all; and whether the loan was made in the capacity...Read More

A bribe paid overseas can be tax deductible. This was implied in a parliamentary answer. If the bribe is a criminal offence, it is not tax deductible. However UK law generally only applies to the bribing of UK officials. There is another tax provision which disallows business entertainment, including gifts and hospitality. But in many...Read More

Many other countries either have or are developing similar tax laws to those recently introduced in the UK regarding personal service companies, according to a recent parliamentary answer. In some countries, such as Norway, Belgium and Germany, the personal service company worker is worse off than if employed. In the US, a personal service company...Read More

The government has created the New enterprise support initiative (NESI), comprising a telephone helpline and local business support teams to help on all aspects of payroll. The helpline can: register a new employer; send the pack and other material; and answer queries. The telephone number is 0845 607 0143, available from 8am to 8pm on...Read More

Professional bodies have been almost unanimous in condemning the Finance Bill for its length and complexity, and the additional compliance burden it imposes on business. The Chartered Institute of Taxation is calling for a Royal Commission on tax legislation. The Institute also highlights some specific areas of disappointment: the double taxation provisions follow a two-year...Read More

Even though national insurance has been under the control of Inland Revenue for over a year in 2000, forms authorising agents to deal with taxpayers’ affairs have not been recognised for national insurance purposes. This anomaly has now been ended, as is reflected in the new form 64-8. When an agent has been authorised for...Read More

In 2000, the Urgent Issues Task Force has published Abstract 23 which clarifies para 108 of Financial Reporting Standard FRS 15 on tangible fixed assets. This paragraph deals with the prior period adjustment when FRS 15 is first applied. The new abstract deals with the position when different components of a fixed asset are treated...Read More