The Health and Safety Executive for Northern Ireland has a range of powers to enforce health and safety legislation. It has a duty to make adequate arrangements to enforce health and safety legislation. Regulations may prescribe specific authorities responsible for enforcement of particular statutory provisions. Statutory provisions under the umbrella of the Health and Safety […]
Breach of the general health and safety obligations owed by employers to employees in contravention of any regulations, requirements or prohibitions provided for, constitutes an offence. Breach of the other key health and safety duties on the part of other parties is an offence. Contravention of requirements made by Inspector, obstruction of an inspector in […]
Manufacturers, importers, and persons who supply articles for use in any work or article of fairground equipment must, as far as is reasonably practicable, ensure that the article is designed and constructed to be safe without risks to health at all times when it is being set, used, cleaned, or maintained. It is their duty […]
The Health, Safety and Welfare at Work, NI Order 1978 regulates health and modernises health and safety law in conjunction with the corresponding English Act of 1974. It repealed the Factories Acts and replaced them with a more contemporary risk assessment approach applicable to all places of employment. The purpose of Health, Safety and Welfare […]
Adjusting the Profits for Tax There is a certain deal of freedom within accounting rules. There may be elements of subjectivity in the way certain transactions and positions are shown in financial accounts. For policy reasons, certain types of deductions are not available or are limited or treated differently in the tax computation, in order […]
Expenses incurred by an employee are deductible from tax if they are wholly, exclusively, and necessarily incurred in the performance of employment. This test is quite strict and limiting. Further categories of expenses are deductible. Contributions to an occupational pension scheme, if deducted by the employer, are up to limits and subject to conditions. Subscription […]
Benefits in Kind In addition to salary earnings, the value of benefits in kind received by employees e.g. a company car is subject to income tax. There are certain exemptions for employees earning less than a certain amount. Where employers reimburse expenses, the employer must report these on form P11D (as in Ireland). A claim […]
Liquor licensing laws are governed by the Licensing (Northern Ireland) Order 1996, as amended. Intoxicating liquor includes spirits, wine, beer, cider, and any other fermented, distilled, or spirituous liquor. It is unlawful to sell intoxicating liquor by retail without a licence authorizing the sale in the course of business on premises specified in the licence. […]
An application for the renewal of a licence is made to a court of summary jurisdiction – the magistrates’ court unless the licence is renewed by the clerk of petty sessions under the below procedures. The clerk of petty sessions may renew a licence without a court hearing in the absence of the applicant, provided […]
Where a person has been convicted in a Magistrates’ Court, the court may, order him to pay the sum immediately or allow time for payment by instalments. It shall consider representations. The time for payment must commence within twenty-eight days. A person may make an application to pay by instalments and the court may order […]
