“Taxation is a field in which your intentions may, or may not, be relevant.” If this sounds rather a cavalier – and perhaps not very helpful comment – it may be instructive to compare this to criminal law. The lawyers amongst you will know that generally, for a crime to be committed, there must not […]
You may think that this is a bit of a silly question and that the obvious answer is ‘No-one – that’s why they were unsuccessful!’ However – a study at Massachusetts Institute of Technology published in 2015 showed that the same group of consumers has an outstanding tendency to purchase all kinds of failed products, […]
As we all know, as employers we have a duty to safeguard the Health & Safety of our employees in the working environment. This includes not only providing the appropriate equipment, risk assessments and safety measures but also ensuring that employees receive the correct training. So what happens if, having carried out all the above, […]
The Kiss Principle – Keep it simple, stupid – is an acronym for design principles coined by the US Navy in 1960. The idea is that most systems work best if they are kept simple rather than made complicated and that therefore simplicity should be a key concept with unnecessary complexity avoided. I’m not sure […]
The collapse of the construction firm Carillion will obviously have immense implications for their workforce, their customer base and, given the level of public sector involvement, for the community as a whole. However, there is another sector that will suffer and that is the investors. Clearly investment in listed securities is to some extent a […]
Provision of a company car for key employees, including directors, has always been a popular element of the remuneration package. So, let’s take a look at the pros and cons. First of all, for the business: Now for the employee: Suppose the employee contributes towards the cost of the car? There are a few reasons why […]
In recent blogs on Entrepreneurs’ Relief, I’ve referred to EMI scheme shares, so here’s a quick overview of what these are and how they might be useful to you. EMI stands for Enterprise Management Incentives – a snappy title that does what it says on the tin! These are only available in trading companies with assets […]
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