Feature Articles

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.

Homeworking has its pros and cons, for both employees and employers. Cost savings in particular are high on the reasons for wanting to work from home, as employees cut out (or reduce) their commuting expenses and consider moving to a cheaper area, further from the office.

The wellbeing of employees has never been more important than it is now. After the difficulties of the pandemic, which is still not entirely behind us, many employees have been left feeling drained — mentally, physically and financially. Employers are recognising the impact of this on the performance of their workforce, and targeting policies, benefits and working practices at helping employees to recover and thrive.

Philosophical belief is protected by the Equality Act 2010 (EqA). However, what constitutes such a belief is not clear cut. Following recent case law that identified factors that can limit a belief “qualifying” for this protection, we ask what can limit a belief from being one worthy of protection? And what if that belief includes an obligation to break the law?

According to figures from Statista, the number of households owning a pet jumped from 41% in 2019–20 to 62% in 2021–22. The UK has always been a nation of pet lovers, and these statistics show that remains the case.

Hybrid working is everywhere at the moment. We are told it will save us money and that since the pandemic restrictions, it is one of the most wanted things by employees. So, should employers be rushing to join this trend, or is an eventual return full time to the office inevitable?

The history of governments and trade unions is a lengthy one that has often been strained and occasionally disruptive (many still remember the winter of discontent in the late 70s and the coal miners strikes in the 80s). Attempts to weaken and strengthen trade union powers by various governments have been made throughout the years. It would seem that in 2022, not much has changed, as people up and down the country are busy preparing for what Secretary of State for Transport and Welwyn Hatfield MP, Grant Shapps, has called the biggest strikes in “modern history” on 21, 23 and 25 June.

Individuals and groups have always had to collaborate across a business, but Covid and the shift to working from home (WFH) have meant the tools in use have had to change. Dave Howell considers what collaboration looks like post Covid and assesses the tools we need to enable businesses to continue with their innovation strategies or asks if we need a new collaborative toolset.

Gordon Tranter summarises what employers and employees should know about the potential hazards of working outdoors during hot weather and how to manage them.

Complaints about hot, stuffy offices are a common feature of UK summers. As the frequency of summer heatwaves increases, employers need to consider the effect of the heat on employees and take the steps necessary to protect their health and welfare. Gordon Tranter looks at the issues of a maximum office temperature, the risks of working in hot conditions indoors and the actions that should be taken to prevent heat stress.