VAT — input tax that cannot be reclaimed

6 July 2022

A VAT-registered business can reclaim the VAT that it incurs on business expenses. Most businesses expect to be able to reclaim all the VAT that they incur on expenditure. There are, however, a number of exceptions to this general rule.

Using effective induction to help new staff settle in

6 July 2022

As many senior practitioners are aware, recruiting new employees is an expensive business, not only in terms of recruitment costs but also in terms of the time that existing staff commit to the process. Recruiting new staff is also an inexact science, as even the most experienced will admit that they have not always got it right in appointing people to particular posts. It is more important than ever in the current early years recruitment crisis that new staff undergo an ongoing, effective induction programme. This will give them the knowledge, understanding and skills to support our youngest children in their most formative years, advises Kay Crosse.

Fire safety regime update 2022

5 July 2022

During the first half of 2022, the UK fire safety regime has seen considerable activity in terms of legislative change, consultations and revised guidance. Mike Sopp provides a summary of the main changes.

What is the Government’s ten-year plan for dementia?

5 July 2022

Health and Social Care Secretary Sajid Javid announced in May that a ten-year plan for dementia, not just a shorter-term five-year one, was in the making and will be published later in the year. This feature will look at what the Government’s plan is likely to cover and how care providers can prepare to improve services for people with dementia.

Fresh air? Think very carefully before opening that window!

5 July 2022

Most people instinctively fling open a window to improve indoor air quality. That will reduce toxin levels for a while say experts, but close them tightly again to avoid pollution from roads, railways and industrial sites. Keeping the indoor atmosphere safe is now complex. Jon Herbert reports.

Chris Athey — schemas in child development

4 July 2022

Chris Athey (1924–2011) was a principal lecturer in education at Roehampton University and is best known for her work on the development of schema theory in the UK. Rachel Dearnley, Early Years Consultant and Trainer, looks at Athey’s influence on early years practice and particularly her theory on how young children come to know things.

Offshore wind turbines: managing the safety risks

1 July 2022

There are some important health and safety factors and risks that must be taken into account and carefully managed by those constructing, operating and maintaining offshore wind turbines and farms, explains Bruce Craig.

ESG reporting: how software can help

1 July 2022

With businesses increasingly required to publish data on how well they are managing the environmental, social and reputational impacts of their activities, software systems are an efficient way of recording, analysing and reporting the necessary information, says Christine Adeline.