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Music lessons

Does playing music in the workplace improve morale is it an unwelcome distraction? Helen Watson from Aaron & Partners listens to the arguments for and against

The question of whether there is a place for music in the workplace is one that is likely to polarise opinion. There is evidence to suggest that music can have a positive impact upon the performance and morale of employees. However, some may disagree with this by viewing music as an unwelcome distraction from work with the scope to cause arguments and various other problems. As will be seen, there are interesting points to be made on both sides of the argument.

Beginning with the argument for playing music in the workplace, an academic report by Dr Adrian North of the University of Leicester suggests that music

Taxpayers need to ensure that they are taking reasonable care of their tax affairs (and be able to evidence this) in order to prevent penalties being incurred. Prior to the new regime coming into force all taxpayers should conduct a review of the procedures in place for determining the correct tax treatment of transactions and how they prepare for the completion of tax returns. In particular, they should consider the following:

Is the person who is in charge of making decisions regarding the tax treatment of business transactions and preparation of returns appropriately qualified/sufficiently trained and how are they kept up to date?
Has systems documentation been prepared in relation to all the processes involved for the preparation of returns?
Are there controls in place to check on both the completeness and accuracy of returns?
If a transaction is significantly complex is formal advice sought or guidance requested from HMRC?
Is there a well documented audit trail for transactions?

If you would like to know more about the new penalty regime, make a voluntary disclosure or discuss any other tax issue please contact Hassan Khan or Michelle Sloane at The Khan Partnership LLP on 0207 612 2530 for further advice.

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