One bad night’s sleep can lead to bad behaviour at work, new research reveals

Just one bad night of sleep makes it more likely that employees who already displayed unwanted behaviour one day at work will display a similar type of behaviour the following day, according to a study at Rotterdam School of Management, Erasmus University (RSM). Once an employee engages in unwanted behaviour in the workplace, such as

The post One bad night’s sleep can lead to bad behaviour at work, new research reveals appeared first on Small Business.

Source: SmallBizUK

Detailed guide: Venture capital schemes: permanent establishment

The venture capital schemes which must meet the permanent establishment condition include:

  • the Enterprise Investment Scheme
  • the Seed Enterprise Investment Scheme
  • Social Investment Tax Relief

Your company will need to have a fixed place of business in the UK, through which your company’s business is wholly or partly carried on. In certain circumstances, having an agent in the UK will meet this requirement.

Fixed place of business

The critical part of whether you’re permanently established in the UK is if the business carried out at that place forms an essential and substantial part of your business.

Examples which indicate you’re permanently established include having an office or factory, or one of the following:

  • a place of management
  • a branch
  • a workshop
  • a quarry, mine, oil or gas well
  • a building site, such as a construction or installation project

This isn’t an exhaustive list, and the type of business your company carries out will be the deciding factor in what premises and facilities are required to meet the condition.

Group companies

If you’re a holding company, the business of your trading subsidiaries doesn’t have to be carried on from your premises. The administrative and management functions of your company will likely be enough to count for the permanent establishment condition.

If you’re an overseas-registered parent company, you must have a permanent establishment in the UK yourself in order to qualify. You won’t be treated as having this merely by having a subsidiary which:

  • is resident in the UK
  • carries on its business there

Agents

Your company will have a permanent establishment in the UK if it has an agent:

  • based in the UK
  • who has the authority to enter into contracts on behalf of your company
  • who frequently uses this authority to enter your company into binding agreements

These contracts must relate to the substantive business of your company rather than merely complementing it.

Excluded agents

The following won’t count as your agent in the UK:

  • independent agents, such as commission agents and brokers, who offer their agency services to you in pursuit of their own business
  • employees who don’t have or use the authority to enter you into contracts

Source: HMRC

Collection: HMRC monthly performance reports

These monthly reports shows how HM Revenue and Customs (HMRC) has done against its key customer service performance objectives, such as:

  • use of our digital services
  • answering our phones
  • handling customer post
  • responding to complaints

Our full performance objectives are set our in our single departmental plan for 2015 to 2020.

A detailed breakdown of our performance data is held within our quarterly performance update.

Our annual reports and accounts set out our past performance.

Source: HMRC

Corporate report: HMRC monthly performance report: February 2017

This monthly report shows how HM Revenue and Customs (HMRC) is doing against its key customer service performance objectives, such as:

  • use of our digital services
  • answering our phones
  • handling customer post
  • responding to complaints

Our full performance objectives are set our in our single departmental plan for 2015 to 2020.

A detailed breakdown of our performance data is held within our quarterly performance update.

Our annual reports and accounts set out our past performance.

Source: HMRC

Workers reveal inequality in opportunity to rise up the ranks

New research by Lee Hecht Harrison |Penna, the global people management business finds a fifth of UK employees (20 per cent) feel discriminated against in promotion decisions. The most common cause of this inequality is age (39 per cent) followed by gender (26 per cent) and employment status (22 per cent). While employers agree ageism is the most apparent at

The post Workers reveal inequality in opportunity to rise up the ranks appeared first on Small Business.

Source: SmallBizUK

Young professionals entering work better equipped than their predecessors

Things could be changing for the next generation of job hunters, as research from CV-Library reveals that 46 per cent of the Generation Z workforce were taught about interview process through education, compared with just 20.4 per cent of Millennials. The study, which surveyed 1,000 UK workers, explored how, and at what age, UK professionals learnt about

The post Young professionals entering work better equipped than their predecessors appeared first on Small Business.

Source: SmallBizUK

UK SMEs still do not educate their staff on the risk of cyber security

New research from specialist cyber insurance provider, CFC Underwriting reveals that more than a quarter of UK based SMEs (27 per cent) are still failing to educate and train their staff on the threat of a cyber-attack. A third (38 per cent) of CFC’s claims in 2016 were caused by phishing scams, meaning that they could arguably have

The post UK SMEs still do not educate their staff on the risk of cyber security appeared first on Small Business.

Source: SmallBizUK