Acas has published new guidance on age discrimination at work. As well as providing an overview of the age discrimination provisions, the guidance covers: Key areas where age discrimination may happen, i.e. recruitment, training and promotion, performance management and retirement Risks of stereotyping people because of age Risks of using ageist language When different treatment

When you purchase a van or other equipment that qualifies for tax relief, the cost of the asset is reduced – for tax purposes – by the amount of any Capital Allowance you claim. Consequently, if you sell the asset at a later date you will need to compare the tax written down value (cost

The government has launched a consultation seeking views on new proposals to extend redundancy protection for pregnant women and new parents. As the law currently stands, employees who are placed at risk of redundancy when they are absent on maternity, adoption or shared parental leave have an absolute right to be offered a suitable alternative

Taxpayers can make a negligible value claim when an asset they own has become of negligible value i.e. worthless or worth next to nothing. The taxpayer effectively treats the asset as having been disposed of and then immediately reacquired at the negligible value. The asset must still be owned by the person making the claim

The Prime Minister has announced in a speech to the House of Commons that the £65 fee for applications made by EU citizens under the EU Settlement Scheme is to be waived. The scheme is due to be rolled out in full on 30 March 2019 and at that stage there will be no fee

Customs Civil Penalties (CCPs) apply to the contraventions of customs rules relating to certain specified taxes and duties. The regime provides for a maximum penalty of up to £2,500 per contravention for the more significant irregularities and £1,000 per contravention for other irregularities. There is a minimum penalty of £250 which will usually be the

The Companies (Miscellaneous Reporting) Regulations 2018 came into force on 1 January 2019 and they apply in relation to the financial years of companies beginning on or after that date. The regulations require UK listed companies with over 250 UK employees to report annually on their Chief Executive Officer (CEO)/average employee pay ratio. Specifically, the

The Tax-Free Childcare Scheme (TFCS) was launched in April 2017 and it is now almost a year since the rollout of the scheme was completed. The scheme is open to all eligible families with children under 12. The TFCS helps support working families with their childcare costs. The scheme provides for a government top-up on

Following the first two private phases of the live pilot of the EU Settlement Scheme, the government has now confirmed that the first public roll-out of the scheme will commence from 21 January 2019. Any EU citizens living in the UK who have a valid EU passport (and their non-EU citizen family members holding a

New legislation comes into force from 6 April 2019 which requires all employers to provide an itemised payslip to all workers, i.e. not just to employees, and to show hours on payslips where the pay varies by the amount of time worked. The government has now published guidance to help employers with the new rules