By Mark Jones, director of Carmarthen-based Clay Shaw Butler chartered accountants and business consultants.

Electric and hybrid ‘plug-in’ vehicles are very much in the news nowadays, with some towns and cities having long term aims to make their areas ‘diesel and petrol free’.

As you would expect, there are some tax implications around electric and hybrid ‘plug-in’ vehicles.

HMRC are consulting on the tax exemption which will apply from 6 April 2018 on workplace electric charging facilities used by employees.

It was announced in the Autumn Budget 2017 that the government intends to implement an exemption for the benefit of electricity provided by an employer, at the workplace, to charge electric or plug-in hybrid vehicles.

The necessary legislation will be included in the Finance Bill later this year and its effect will be made retrospective to 6 April 2018.

This means that there is no need for employers to report the value of electricity provided for the workplace charging of employees’ vehicles from that date.

This consultation seeks comments on workplace charging tax exemptions for electric and plug-in hybrid vehicles.

This guidance will be of interest to employers that pay taxable benefits to employees and provide electric charging points for employee use and the provision of workplace charging facilities, which vehicles the exemption covers and the qualifying conditions of the exemption.

Internet link: GOV.UK consultations/draft guidance –

https://www.gov.uk/government/consultations/draft-guidance-reform-to-workplace-charging-tax-exemptions

Meanwhile, keeping up with tax deadlines can be hard work.

But, here at Clay Shaw Butler, we have taken some of the pain out of the problem by working on a handy tax calendar.

Here are some up and coming tax dates for you to note . . .

June 2018

Friday 1- Advisory Fuel Rates.

Tuesday 19 – PAYE, Student loan and CIS deductions are due for the month to 5th June 2018.

July 2018

Thursday 5 – Deadline for reaching a PAYE Settlement Agreement for 2017/18.

Friday 6 – Deadline for forms P11D and P11D(b) for 2017/18 to be submitted to HMRC and copies to be issued to employees concerned.

Friday 6 – Deadline for employers to report share incentives for 2017/18.

Thursday 19 – Class 1A NIC due for 2017/18.

Thursday 19 – PAYE Student loan and CIS deductions due for the month to 5th July 2018.

Thursday 19 – PAYE quarterly payments are due for small employers for the pay periods 6th April 2018 to 5th July 2018.

Tuesday 31 – Second payment on account 2017/18 due.

August 2018

Thursday 2 – Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5th July 2018.

Sunday 19 – PAYE, Student loan and CIS deductions are due for the month to 5th August 2018.

September 2018

Saturday 1 – Advisory Fuel Rates.

Wednesday 19 – PAYE, Student loan and CIS deductions are due for month to 5th September 2018.

October 2018

Friday 5 – Deadline for notifying HMRC of new sources of taxable income or gains or liability to the High Income Child Benefit Charge for 2017/18 if no tax return has been issued.

Friday 19 – Tax and NI due under a 2017/18 PAYE Settlement Agreement.

Friday 19 – PAYE, Student loan and CIS deductions are due for the month to 5th October 2018.

Friday 19 – PAYE quarterly payments are due for small employers for the pay periods 6th July 2018 to 5th October 2018.

Wednesday 31 – Deadline for submitting ‘paper’ 2017/18 self assessment returns.

Wednesday 31 – Deadline for submission of 2017/18 self assessment returns if you require HMRC to compute your tax liability and/or if tax underpaid is to be collected by adjustment to your 2019/20 PAYE code.

November 2018

Friday 2 – Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th October 2018.

Monday 19 – PAYE, Student loan and CIS deductions are due for the month to 5th November 2018.

December 2018

Saturday 1 – Advisory Fuel Rates.

Wednesday 19 – PAYE, Student loan and CIS deductions are due for the month to 5th December 2018.

Sunday 30 – Online filing deadline for submitting 2017/18 self assessment return if you require HMRC to collect any underpaid tax by making an adjustment to your 2019/20 tax code.

You an access our calendar on our website at – https://www.clayshawbutler.com/resources/tax-calendar

You can find out more about money matters on the Clay Shaw Butler website (under our news for business section) –

http://www.clayshawbutler.com/news/latest-news-for-business

We have a strong and experienced team with great local knowledge all geared-up to helping you get the very best from your finances – whether that is as an individual or as a business.

We stay ahead of the game by putting great store by continual professional development for our staff.

With Investors In People status at Clay Shaw Butler, we care passionately about making sure our staff have all the tools they need to serve you, our customers.

Weblink – http://www.clayshawbutler.com

The team at Clay Shaw Butler can be contacted on 01267 228500.

The team at Clay Shaw Butler are on Twitter. Look for @clayshawbutler.

Press release from Scarlets:

Backrow Aaron Shingler and scrum half Jonathan Evans both sustained injuries in the Guinness PRO14 final last weekend, against Leinster at the Aviva Stadium, Dublin.

We can today confirm that both will require surgery to repair damage done to knee (Shingler) and foot (Evans).

Neither player will be available for the start of the 2018-19 season.

They will both follow an extensive rehabilitation period; expected return to play dates will be made available in due course.

Weblink –

http://www.scarlets.wales

Four prominent academics from Aberystwyth University have been selected as panel members for the 2021 Research Excellence Framework.

Professor Colin McInnesfrom the Department of International Politics has been appointed as an interdisciplinary adviser and member of Sub-panel 19: Politics and International Studies.

Professor McInnes has also been appointed as a panel member for the ‘criteria phase’ which will develop the detailed guidance and criteria for REF 2021, as well as for the ‘assessment phase’ which will involve the full assessment of submissions made by institutions.

Professor Mike Gooding, Director of the Institute of Biological, Rural and Environmental Sciences, has been appointed as a member of Sub-panel 6: Agriculture, Veterinary and Food Science, for the assessment phase.

Professor Qiang Shen, Director of the Institute of Mathematics, Physics and Computer Science, has been appointed as a member of Sub-panel 11: Computer Science and Informatics, for the assessment phase.

Professor Phillipp Schofield, Professor of Medieval History at the Department of History and Welsh History, has been appointed as a member of Sub-panel 28: History, for the assessment phase.

First carried out in 2014, and replacing the Research Assessment Exercise (RAE), the Research Excellence Framework (REF) assesses the quality of research in UK universities and higher education colleges, and is undertaken by the four UK higher education funding bodies.

Research is judged on the quality of outputs (e.g. publications, performances, and exhibitions), their impact beyond academia, and the environment that supports research, with the results informing the allocation of research funding.

Panel members were selected from over 4,000 nominations to the four main panels and the 34 sub-panels.

Professor Elizabeth Treasure, Vice Chancellor, said: “I congratulate my colleagues on being nominated by their peers for these important roles in the REF 2021 process.  Their appointment reflects their reputation and expertise within their subject areas, and their commitment to their academic disciplines.”

The results of the last REF in 2014 reported that 95% of the research activity submitted by Aberystwyth University was of an internationally recognised standard or higher, with world leading research (4*) identified in all 17 of the Units of Assessment submitted.

Link:

REF 2021 – https://www.ref.ac.uk/

Cue drum roll . . .

The judges have been revealed for the Gethin Hughes Memorial Bursary competition.

The event is part of Cor Meibion Llanelli’s annual concert at Ffwrnes Theatre, Llanelli, on Saturday, June 30.

The judges will be – Allan Fewster, Eilir Owen Griffiths and Meinir Richards.

The contestants will be accompanied by Jeffrey Howard.

Biographical information on the judges and accompanist –

Allan Fewster

Allan is a native of Llangennech and was educated at the Llanelli Boys’ Grammar / technical school, Trinity College Carmarthen and the Birmingham Conservatoire.

He has dedicated his life to music in the community through his long-standing direction of the mixed choir Cor Glandulais. His expertise as both accompanist and organist is widely respected and he has appeared often on television as guest accompanist to various well-known singers.

Special mention, however, must be made of his committment to the tradition of choral singing and his work in ensuring an annual performance of a classical oratorio in the village of Llangennech.

His musical ability has been recognised by his elevation to the white robes of the Druidic Circle at the National Eisteddfod and his receiving the honour of the MBE for his services to music in Wales.

***

Eilir Owen Griffiths

Eilir Owen Griffiths is one of Wales’s most dynamic choral directors.

With more than 15 years of experience as a music director and composer, he has conducted CF1 Choir since its formation in 2002. He was also the music director for the Llangollen International Eisteddfod and won ” tlws y cerddor” (musician’s award) at the National Eisteddfod in 2008.

Eilir has conducted many different choirs over the years. Between 2004 and 2014 he was the music director of Cor Godre’r Garth, winning the mixed choir competition five times at the National Eisteddfod. He was one of the first music directors of the Cardiff Blues Choir formed in 2006.

Eilir works as a BA course co-ordinator at the University of Wales Trinity Saint David’s performance centre and is also the artistic director for the Trinity Saint David Festival. He has visited Ireland, Germany, Poland, France, India, and the United States of America as part of his involvement in musical performance.

***

Meinir Richards

Meinir was born in Whitland and attended the local grammar school before studying music at Bangor University. She commenced her teaching career at Maesteg Comprehensive School before spending 15 years as head of the music department at Gowerton Comprehensive School – Ysgol Gyfun Gwyr.

For the past 20 years she has been the head of music at Ysgol Gyfun Bro Myrddin in Carmarthen. As well as competing successfully in Eisteddfodau and taking part in whole-school musicals and concerts, the school choir loves travelling abroad. Recently, the Bro Myrddin school choirs received an “excellence in music” award from Carmarthenshire County Council.

Under Meinir’s direction, Cor Llanddarog has won the mixed choir competition for ‘over 45 voices’ at the National Eisteddfod five times. Last year, the choir visited Canada and have released a CD of choral works by Eric Jones.

***

Jeffrey Howard

Jeffrey Howard was born in Cardiff and studied at the University of Wales College, Cardiff, and at the Royal Academy of Music in London, where he specialised in organ performance and church music. He now pusues a career as organist, pianist, singer, coach, and conductor, and has accompanied leading international singers, including Sir Bryn Terfel, Sir Willard White, Dennis O’Neill, Nuccia Focile, Rebecca Evans, Wynne Evans, Alfie Boe and Jason Howard.

For the last 20 years, Jeff has been a vocal coach at the Royal Welsh College of Music and Drama, the Welsh National Opera and Welsh National Youth Opera. Jeff coaches at the Wales International Academy of Voice and on the music theatre course at the Royal Welsh College of Music and Drama. He is also vocal tutor at Bristol University, music director of the 200-voice St David’s Praise Choir and Orchestra, the Cambrensis Choir and Treorchy Male Voice Choir.

Jeff is involved in music theatre and cabaret work and has accompanied artists such as Michael Ball, John Owen Jones, Shan Cothi, Rhydian Roberts, Connie Fisher, Ruth Madoc and Dame Shirley Bassey.

Jeff is a recipient of the Joseph Parry Award, given by the Welsh Music Guild for his services to music in Wales.

***

More details about the concert here –

Côr Meibion Llanelli will remember their former accompanist at their annual concert

If you have a business idea that you would like to turn into reality, or are interested in developing your entrepreneurial skills, then Aberystwyth University’s annual Business Start-up Week may be just what you need.

The week long programme from Monday 4^thto Friday 8^thJune, consists of a range of business skills workshops designed around the key issues which face a start-up business or social enterprise.  The workshops are free and open to all.

This year’s Business Start-up Week programme includes sessions on market research, marketing, selling techniques, digital marketing, financial planning and control, selling, intellectual property and legal issues.

The schedule also includes three presentations by role models who have started successful businesses.

The University’s Enterprise Manager, Tony Orme, who has organised Business Start-up Week at the University for over ten years, explains:  “If you’ve ever dreamt of starting your own business then Business Start-up Week will be ideal for you.

“Focusing on essential business skills training, the free workshops offer inspiration and first-hand experience from successful entrepreneurs, and tips and practical guidance from business advisors and University staff.

“The format offers flexibility for participants to attend the full programme of sessions, or to identify topics which are of particular interest to them.

“An added benefit of attending this event is the opportunity to meet like-minded entrepreneurs and build a support network to draw on when taking your business idea forward.” 

Open to all, including Aberystwyth University staff, students and graduates, and free of charge to participants, the workshops will be held on Aberystwyth University’s Penglais Campus.

Business Start-Up Week is a partnership between Aberystwyth University’s Careers Service and the Welsh Government’s Big Ideas Wales.

For further information and to book a place on one or more workshops, please contact aberpreneurs@aber.ac.uk.

Link:

Aberystwyth University Careers Service – https://www.aber.ac.uk/en/careers/