COVID-19: facemasks

24 March 2020

I have been categorised as a key worker and so am still going to work each day. Should I consider wearing a facemask to protect myself from COVID-19?

Lay-offs and short-time working — contractual terms

20 March 2020

I am experiencing financial difficulties within my company. The time has come, I have now decided to cut costs, introduce short-time working to reduce the wage bill and get the business back on its feet again. All the staff have a clause in their contract of employment entitling me to lay them off work or to introduce short-time working. Is there any more that I should know?

Lay-offs and short-time working — no contractual rights

20 March 2020

My business is going through a bad spell. I can’t meet the present wage bill. Can I just put the staff on short-time working until the financial and economic situation improves? There is nothing in the staff’s contract of employment about this.

Coronavirus — lay-offs and short-time working

19 March 2020

My business is going through a bad spell as a result of the effect of the coronavirus and Government advice. I doubt if I can now meet the present wage bill and I am reluctant at this stage to make widespread redundancies. Can I put the staff on short-time working until the coronavirus (COVID-19) emergency is over and the financial and economic situation improves? I cannot find anything in the staff contract of employment about this.

Invoicing for VAT when exporting using ExWorks

14 February 2020

I recently attended a training course looking at the Incoterms® 2020 Rules and the trainer advised that under ExWorks (EXW) the seller has no means of ensuring the goods leave the UK therefore it must be treated as a domestic sale for VAT purposes and 20% VAT must be added to sales invoice. Please could you clarify if we need to charge VAT when selling under EXW?

Origin of goods

7 February 2020

A customer in the Republic of Ireland is asking us “where our goods originate”. Presumably the context of the question is their EU rules rather our UK rules, but having had a quick look on the HMRC website, it basically just says that origin is complex. We’re obviously keen to help our customer but without getting ourselves tied in knots or causing any compliance issues. Is there any guidance that you could point us in the right direction?

Import Duty and VAT on sales within the EU Customs Union

31 January 2020

We sell from the UK to a customer in Germany. We buy this item from a supplier in Poland but don’t bring them into the UK, they are drop shipped direct from Poland to our German customer. We arrange the carriage from Poland to Germany and pay for the freight. Goods are of Polish origin/manufacture. Please can you explain the Import Duty and VAT situation on both the UK Sale and Purchase?

Application of cumulation

23 January 2020

We have received a customer request regarding a particular product we supply, and we are unsure on how to answer the query on whether cumulation applies to our product. The goods are being sold from the UK to our customer in Sweden. Could you please assist us with explaining the conditions in which this would apply and not?