Unlawful wage deductions, Low Pay Commission remit, abolition of tax reliefs, high risk tax avoidance, computers as a benefitMonday, June 13th, 2011
If an employee is available for work but is unable to attend, is the employer obliged to pay wages? In many cases it depends on whether what is preventing attendance is ‘avoidable’ or “unavoidable’. Our Employment Appeal Tribunal report this week illustrates the difference.
HM Treasury and HMRC have published a number of consultation documents over the past two weeks, two of which we discuss this week. It is refreshing to see, in the context of the abolition of certain tax exemptions, HMRC’s admission that it has little or no idea of the extent to which many of the exemptions are used – for example the use of late night taxis to get home. So perhaps you can provide HMRC with some feedback if you do currently make use of the reliefs.
Quiz question: A service engineer, working from home, is provided by his employer with a computer specifically so that he can receive his work assignments every morning. That is the only use he makes of the computer, but his family members use the computer extensively for their own use. Is this computer a taxable benefit? Compare your immediate response with this week’s Employer FAQ!
A correspondent on the Payroll-Help Forum has raised an interesting issue about RTI and payments made after termination.