Helping the next generation learn leadership skills is possible in a virtual world. But it’s harder and we need to work harder at it. In this article, Mark Essex from KPMG shares his thoughts Hybrid is going to be here for the foreseeable. It’s not a phase. Working virtually has enormous advantages when it comes to learning. ‘On demand’ content makes it easier to pick up knowledge and some skills in a way that fits around other commitments. But some skills are harder to pick up this way. Learning ‘meta skills’ via osmosis is harder via lens as these are the skills previous generations learnt by observing, shadowing. Watching how senior colleagues handled themselves in meetings, or by overhearing phone calls. Knowing when to sit back, when to propose. And what we didn’t get ‘by osmosis’ we were able to gain in those moments between meetings; gone in the digital world as we switch to the next Zoom call. For the older generation this was low effort, high impact ‘coaching’. By simply doing what came naturally, knowledge and wisdom was passed on. It will be harder for this generation. We need to think about the learning points we want to get from each opportunity. And then schedule time to reflect and debrief. And, hardest of all, we must reflect on whether all the skill and experience we have to pass down is even relevant to his generation. Leading teams in a virtual world is harder. It requires effort, concentration and planning. But for business leaders passing on their experience gained over a lifetime it’s an investment. And the return is higher for family businesses. Hybrid working is not a phase we’ll grow out of. It’s a new reality. Even the most ‘bricks and mortar’ businesses are engaging virtually with customers, suppliers and potential recruits. And as I have argued previously, we won’t settle down on new norms for some time yet. This brings enormous advantages to some parts of our work. I’m writing this piece in my conservatory in complete quiet. Bliss! I always struggled to concentrate on focussed work in an open plan office. Is that just me? Learning is easier too. So much of the training material I access now is virtual. Pop in your earphones and enjoy multimedia content. Whenever it suits. I would have struggled to find a trainer to go through which buttons to press at 6am or 10pm before. For procedural training or knowledge acquisition, there’s no going back. But some skills are harder to acquire this way. What some call ‘soft skills’. I was never keen on this phrase: not least because I found some of these skills hard to learn. I’m going to call them leadership skills. I put in the effort to acquire them, shadowing senior colleagues, observing their body language and subtle glances, peripheral signals. Now, I must pass this on through a 2mm wide piece of glass which is my webcam lens. It doesn’t have peripheral vision. I have colleagues whose partner, kids and pets I know by name but when I learnt today that one of them is 6 months pregnant you realise that there’s a lot of information that doesn’t make it through that lens! It’s not just about camera angles. It’s also those liminal moments we miss. The post-meeting debrief in the cab, or the drive home. “Why did you do that?” “What was it about their behaviour that prompted you to change your mind?” “I missed the buying signals.” Somehow, we never seem to schedule those debriefs into the diary and now those micro-learning opportunities disappear as our avatars move straight to the next back-to-back Zoom call. When do we consolidate, compare notes or plan the next session with our future leaders? How then should we approach leadership through the lens? First, we need to recognise its harder and put the effort in. We must spend some of the time we save in travel on planning. Be deliberate about explaining why we do what we do. Find time which we used to have ‘for free’ on the way back from a real-life meeting. It’s harder and it’s new and it’s clunky and we’ll have to work at it. But family business leaders have an advantage; they are sure of the return. Leaders in other businesses have a next generation which is committed potentially only as long as their notice period. You’d forgive them for being tempted to skip that hard work. But for family business leaders the investment in the next generation is just that – an investment. Of course, when we try to adapt our leadership style for the next generation, we discover new challenges. More and more of our staff have limited experience of the pre-pandemic way of working. Our newest recruits have known nothing but a digital childhood and have known only a virtual or hybrid workplace. Next year’s graduates are the students who had their A-levels disrupted. For the next ten years, entrants to the workplace will have had a school career disrupted by the pandemic. Their expectations will be totally different to new entrants from even five years ago. What motivates them is not what motivated us. They may challenge us to reflect on our own approach to leadership. For example, when we insist on people coming into the office is it possible that we are bringing people out of an environment which they navigate with ease into an environment we are more successful in? We should ask ourselves: are doing that for their benefit or for our convenience? We need to make judgments about which lessons they should learn from our experience and which they get from their peers. Who might be sharing that experience via a sixty second video from another continent. Maybe the next generation can manage just fine in their relationships without seeing the back of someone’s head. Feels weird to me. But tomorrow’s world is their world. Adapting our leadership styles to the people we lead is the mark of a great business leader. So, are we going to go one step further and unlearn some of our habits built up over decades to adapt to the new leadership challenges? My Top Tip: Next time you go to a virtual meeting with a junior colleague, manufacture a fake cab ride home so another zoom call doesn’t squeeze in. Make notes about what just happened. Think about the questions you’re going to ask your future leader. You aren’t done when you click off that virtual meeting.

UK small businesses are driving change with 8 in 10 small business leaders treat sustainability as a priority within their supply chain. New research from Novuna Business Finance shows that UK small businesses are driving ahead with a green agenda and many have already taken steps to be the catalyst for change in the broader supply chain. Applying Best Practice Into The Supply Chain The research revealed that more than 8 in 10 small business leaders (82%) now treat sustainability as a priority in the supply chain, driving change with those enterprises they deal with as suppliers or customers. 26% of small businesses were particularly interested in the sustainability of materials and said they were moving away from buying non-recyclable or single-use materials with climate negative production processes. 22% of respondents now expect businesses they deal with to follow similar standards on carbon neutrality. 17% of businesses now assess the green credentials of firms before they decide to business with them. In addition, 15% of respondents said they now insist that their suppliers improve their carbon standards in order to continue doing business with them. In addition to setting their own standards for their supply chain, a number of small businesses have had to react to the demands of others. Almost one in five enterprises (18%) acknowledged they had changed their own practices to meet the environmental demands of their customers and suppliers. Separately, the research found that more than a quarter of businesses (28%) felt frustrated that there were not clearer guidelines from the Government on how supply chains can be greener. This rose to 36% in the manufacturing sector, and 40% a transport and distribution. Small Businesses Driving Agenda Of Green Action Sustainability matters more to small businesses than it did a year ago – with 89% saying carbon reduction is important to them. This year, small businesses have been setting out to review energy usage, considering renewable alternatives (26%), looking to have a positive social impact on their immediate community (22%), and switching to greener forms of transport (20%). In addition, many enterprises have actively contributed to local green initiatives – such as litter picking and community green energy projects (18%). As a result of these activities, 13% of small businesses already claim to be Net Zero, 31% have a Net Zero plan and target they are working to – and 45% are taking positive steps even though they don’t yet have a formal carbon reduction plan in place. Broader Community’s Approach To Sustainability There are too many businesses that don’t seem to be taking carbon emissions seriously (24%) Businesses tend to do their own thing rather than work together (23%) There is not enough happening in my community to reduce carbon emissions (22%) It’s not clear whether there are initiatives within the community that all businesses can support (21%) It is not made a big enough priority by business clubs and networks (17%) I know of businesses in my community that are prospering because they have gone green (16%) Our business supports community projects that help the environment (16%) Our business supports educational and green matters at local schools (15%) Not applicable – Carbon emissions do not seem to be a priority in the community (13%) Joanna Morris, Head of Insight at Novuna Business Finance commented: “It is evident that small businesses are implementing change in their businesses and also insisting on change within their supply chain – whether it be assessing sustainability goals before agreeing to collaborate, or urging those who are current partners to improve their own practices.” “There is always a focus on the role big businesses can play in driving forward the climate change agenda – but our own data suggests the valiant efforts of smaller enterprises should not be overlooked. Many of them are acting as true change agents in the broader supply chain and their influence may well prove to be far greater than their relative size.”

Perdue truckers and associates joined community volunteers to renew a 37-year Operation Teddy Bear tradition to deliver a little holiday cheer to residents of the Holy Center, a State of Maryland residential facility for people with mental and physical disabilities. The event aligns with the company’s Delivering Hope To Our Neighbors® outreach focused on improving quality of life and building strong communities. Operation Teddy Bear enables Holly Center residents to take a ride in a big rig with one of Perdue’s professional truck drivers. The caravan of trucks, adorned with holiday decorations, navigates residents on an 11-mile loop in Wicomico County, beginning and ending at the Holy Center. “Operation Teddy Bear really serves to kick off the holiday season for Perdue and its drivers,” said Chairman Jim Perdue. “Events like this really showcase the heart and soul of our drivers, and illustrate a commitment to giving back, including those members of the community who volunteer their time each year to help make this event possible.” Operation Teddy Bear was inspired by the 1976 song “Teddy Bear” recorded by country music artist the late Red Sovine. The song tells the story of a CB radio conversation between a trucker and a housebound disabled boy who desperately wants a ride in a rig after his father, a trucker, has been killed. At the end of the song the trucker goes to pick up the boy to give him a ride and finds the boy’s street clogged with rigs and drivers who heard the conversation over the radio. After hearing Sovine’s song, two Perdue associates were inspired to launch the Operation Teddy Bear program at Perdue to help the residents of the Holly Center. Since the program’s inception, Perdue associates and truck drivers have been volunteering every year to provide rides residents. “There’s nothing better than seeing the smiling faces of the residents during their rides,” said Hal Belote, who looks forward to the event each year.

With demand for Stage V pumpsets outstripping the supply chains of all European pump manufacturers, GAP Group (GAP) and DXB Integrate Limited (DXBi) have agreed for GAP to purchase the existing fleet of high head and high flow DXBi 200mm sewage pumpsets to service the rapidly expanding hire demand from GAP’s customers. The pumpsets being bought from DXBi are identical to the 200mm pumpsets that GAP bought from DXBi in 2022, and will instantly add 40% more to the GAP fleet. This allows the hire company to support the demands for clean engine pumpsets on major projects stipulating Stage V. All the 200mm pumpsets have been designed and manufactured by DXB Pump & Power, the manufacturing division of the DXB Group that has supplied almost 150 Stage V pumpsets to GAP over the last 12 months, enabling them to make a huge impact in the UK’s water industry. Mark Anderson, GAP’s Managing Director for the North commented, “We have seen a good deal of trouble-free success with these 200mm pumpsets powered by Stage V engines, and by purchasing the existing DXBi 200mm fleet, it allows us to quickly fill the growing demand that may have been impacted by engine deliveries, which have always been challenging.” He continued “DXB have done well to supply us around 150 pumpsets this year whilst building their new factory at the same time, which we know was a major challenge in these economic conditions. This purchase enables us to keep driving forward aggressively whilst we wait for the next round of pumpsets which we should have in Q1 2023.” Simon Ruffles, Managing Director of DXB Integrate said “GAP Pump Services is now a major player in the UK pump industry, having only started in 2021, and this is great credit to Mark and his business for having the vision to see the environmental opportunity of Stage V, or electric dryprime pumpsets and committing to it so aggressively.” He continued, “GAP is now the leader in the market in terms of Stage V pumpsets by far and this investment works for both companies, allowing DXBi to focus on more niche market applications such as the high pressure quarrying or oil & gas applications, and the very challenging geotechnical markets where our most recent fleet investments have been made.”

The scale of transformation and challenge since the pandemic is triggering sweeping changes to succession in family businesses, finds research by KPMG Private Enterprise. The commitment to family ownership is steadfast, with more than seven in 10 family business leaders (72%) intending that their children take on the business when they retire. But the succession plans at four in 10 have changed since the pandemic, resulting in more prominent roles for the next generation at nearly a third of family firms (31%). Family businesses look to next generation to drive change. Key Findings: Pandemic grew the role of the next generation in nearly a third of family firms Seven in 10 family business owners intend their offspring to run the business when they retire Four in 10 family businesses changed their succession plans as a result of the pandemic Biggest threat to family firms, cited by sixty percent, is impact of cost of living crisis on consumer demand The research shows a tale of two halves as some family businesses have accelerated succession plans while others have decelerated or even reversed them. At a third of those whose succession plans changed (30%) the impact is an earlier than previously planned step back from the business by leadership. At four in 10 the next generation have become more involved in the management, though not taking over the leadership. Nearly half, (46%) fear that managing succession on top of other risks is too much change at once and have delayed retirement or leaned back in to the business. Mark Essex, director in KPMG’s Family Business team, comments: “Succession in family firms has never been such a hot topic. Many plans have changed since the pandemic and in different directions. In many cases tech-based change has been the reason for the next gen to step up swiftly as their skills became critical to the success and survival of their businesses. Looking ahead a year or two, given the retirements that were postponed or reversed during the pandemic, we can expect to see another uptick in the next generation taking the reins, due to pent up demand for stepping back by the current generation of leadership.” The research, undertaken by OnePoll on behalf of KPMG, also finds six in ten family businesses (61%) consider a collapse in consumer demand as a result of the cost of living crisis to be their greatest threat, followed by a fifth (22%) citing concerns about input cost rises and other supply chain issues. The UK economy is critical to the sector, given the domestic market is the biggest opportunity for more than half (55%). The fact that a third of family firms (30%) anticipate their growth to be driven by products developed in the last 12 months is evidence of transformation, begun during the pandemic and uncovered by KPMG’s 2021 Mastering a Comeback report which found family businesses were 42% more likely to implement a transformation strategy than non family businesses. Further transformation is anticipated in the sector; nearly one in five current family business leaders (18%) expect their company to be a quite different enterprise in the longer term, focused on new products or markets. As family businesses respond to current economic challenges and their transformation programmes deliver a new normal, KPMG Private Enterprise launches The Family Business Leadership Academy , in partnership with the University of Leeds, to help the new-in-role now generation and the next generation to successfully run their family businesses. The 30 week course, of virtual and in-person teaching, begins early 2023 to equip new and aspiring family business owners and managers with leadership, stewardship and commercial skills. Mark adds: “The world the next generation of family business leaders inherit is fundamentally different from even three years ago, let alone the time their previous generation took over. We see a need to augment lessons passed on by previous leaders with insight from world class academics and peers. Nearly four in 10 family business leaders told us they turn to peers for advice and support. At the Family Business Leadership Academy, we hope learners will form bonds with fellow next generation leaders which may prove to be lifelong trusted relationships.” Julia Bennell, Dean of Leeds University Business School, says: “After years of educating business professionals this is the first time we have developed a syllabus specifically for future family business leaders. It blends academic rigour with business mentorship, designed to provide them with the tools needed in order to run resilient businesses.” Further Findings From KPMG’s Research: 90% of family businesses have a member of the ownership family in the management team Seven in 10 (69%) of family businesses have a succession plan The pandemic led 15% of family businesses to seek external talent as they needed skills that were not available in the family Six in ten family business leaders (61%) expect their company stay broadly the same in the longer term 13 percent are unsure about their company’s future, and can foresee the business closing due to economic challenges Only 7 percent expect to have to sell the business in the long term due to lack of appetite for running it from the next generation Four in 10 family business leaders (43%) use the other family members in the business as confidents with 37% turning to other family business leaders for support 1 in 5 family members have never worked outside family business though on average they work for four years outside before joining the family enterprise On average family members work in the business for five year before taking a leadership position but one in 10 become leaders after just one year in the firm

Cash or other financial gifts might be more welcome than ever this Christmas. In grim economic times, older savers with some accumulated wealth might decide that some of their hard-earned assets should be transferred to younger generations now – rather than deferring their generosity until the reading of a will. The good news is that, done properly, this can go some way to reducing or negating inheritance tax liability, thereby increasing the benefit to all concerned. Ian Dyall, Head of Estate Planning at leading UK wealth management firm Evelyn Partners, says that this imperative is becoming relevant to more and more families as an increasing number of estates are dragged into the IHT net by asset price inflation and the frozen nil-rate bands. This allowance deep freeze was extended to the 2027/28 tax year in the Autumn Statement – and the Office for Budget Responsibility expects that IHT receipts to soar 28% as a result, from £6.1billion in 2021/22 to £7.8billion in 2027/28.[1] ‘Sharing wealth and helping loved ones financially is becoming even more of a priority as demands mount on the budgets of young families,’ says Dyall. ‘Passing on wealth during their lifetime also rewards the giver with the satisfaction of seeing the benefits being enjoyed. While it can in addition bring tax advantages, lack of familiarity with the rules could also be punished with tax penalties.’ At Christmas, the majority of casual monetary gifts will fall within the HM Revenue & Custom’s allowable limits. But more generous or ongoing transfers can cause tax issues for the recipient, so in this case some planning is advisable. Dyall adds: ‘As accumulators of wealth decide to pass on larger amounts during lifetime, whether this is announced as a festive gift or not, more care is required to make sure the Treasury doesn’t get an IHT present further down the line.’ The Tax Rules For Financial Gifts There are some basic transfers that are tax-free: Gifts up to any value between UK domiciled spouses and civil partners are free from tax. Gifts for the National Benefit, such as gifts to museums and libraries etc, are all free from tax too. Gifts to Charity of any value are also free from tax and may even qualify you for an element of income tax relief through Gift Aid. Gifts to individuals that do not fall within the above categories might also be untaxable as long as they meet the following conditions: Total gifts made by you in a tax year total less than £3,000. You can also carry forward any unused £3,000 allowance from the previous tax-year, making financial gifts of up to £6,000 possible this Christmas Small gifts of up to £250 can be made to any number of people in the tax year, provided the total to any one person does not exceed £250. If it does, this exemption does not apply and all gifts would start to use up the aforementioned £3,000 allowance Gifts out of regular income that are part of normal ongoing expenditure can also be made (see below for more detail) Money can also be given as a gift tax free in the event of a marriage or civil partnership amounting to £5,000 from each parent, £2,500 from each grandparent and up to £1,000 from any other person. These would not use up any of the other allowances What Happens If You Breach Any Of These Limits? Larger gifts can obviously be made – and without issue as long as the donor then survives for seven years, during which time such gifts remain ‘potentially exempt transfers’. If the donor dies within seven years, the nil-rate band is reduced by the value of the gifts (so in a sense they are counted as never having left the estate), and tax on assets above the NRB will be due at up to 40%. We say ‘up to’ because if the gifts put together exceeded the nil rate band then taper relief can apply, which reduces the tax paid on older gifts. If there were three-to-four years between date of gift and death, the IHT rate lowers to 32%, while at six-to-seven years the rate falls to just 8%. All of which means that large gifts exceeding the nil rate band can moderate IHT liability even if they fall foul of the seven-year rule.[2] If a gift does become liable for IHT, it is the recipient who will have to pay, and they may not have the resources to meet a surprise tax bill when it arrives, possibly having spent the money. A corollary of all this is, that if someone makes a gift of a value below the nil-rate band to one person, and then dies within seven years, then all the beneficiaries of the estate could share the liability on the lifetime gift received by one person. The only time, in the main, that a donor will be subject to tax upon a gift during their lifetime would be if they made a gift to a discretionary trust, over the donor’s available Inheritance Tax nil rate band. Gifts With Reservation – And Capital Gains Tax If a donor gives something but continues to receive a benefit from it – such as a house where they continue to reside – the donor isn’t liable in the sense that they will need to pay a tax bill during their lifetime. A ‘gift with reservation’ simply remains part of the estate for inheritance tax purposes, so the executors might need to pay more tax on the estate. But it is worth remembering that for the purpose of other taxes like capital gains tax, the gift IS effective, which could create a ‘worst of both worlds’ situation. For example, if you gift your home to your child but live in it without paying a market rent, the gift is ineffective for IHT relief, so IHT will still be paid on it on death. However, for CGT purposes, the property does belong to the recipient, but if they don’t live there – or if they had already owned a home – there would probably be no exemption for main residence relief when it is sold on any capital gains since they received it. Donors considering such steps would be well served by some specialist tax advice as these are complex areas. Gifting From Surplus Income Many donors like to give ongoing regular amounts, to young relatives for instance, into a savings or investment vehicle – such as a Junior ISA, pension or trusts[3]. But to be IHT-efficient, regular gifts must meet certain rules. What Is Surplus Income? Surplus income is what remains after all of your outgoings have been paid: funds left over which are surplus to needs and have no bearing on your standard of living. Your income includes earnings from employment and pensions, but it can also include interest, dividends and rental income. But some regular payments which savers might think of as ‘income’ are not counted. Two of the most common examples of this are regular withdrawals taken from a life assurance bond and if you have a purchased life annuity (i.e. it was not purchased with pension funds and was bought through other sources). Only part of the annuity will be considered as income and the remainder will be a return of your invested capital, as will all the withdrawals made from life assurance bonds. How Do I Make Regular Financial Gifts? It can be as simple as setting up a regular standing order directly into the recipient’s bank account. Alternatively, you might want to set up some sort of policy for the recipient, such as a life insurance or pension plan, and you could pay the regular premiums out of your surplus income. Parents or grandparents can pay into a JISA, an early-years pension or a trust to house accumulated regular gifts for their offspring. The Inheritance Tax Outcome The ‘normal expenditure out of income’ exemption will apply even if you die within seven years of the last gift, as long as three key rules are met: The gifts must be made out of your income They form a part of your ‘normal expenditure’ and are paid out on a regular basis The payments should not have any impact on your own standard of living Then the gifts will be exempt from IHT and neither the recipients nor the estate will pay tax on these gifts. Normal expenditure can be a grey and difficult area, and a possible source of dispute with HMRC when executors come to deal an IHT liability. The best policy for a donor is to set out their intentions around regular gifting and to keep clear paperwork recording the gifts, alongside their overall income and expenditure. The Use Of Trusts – And Bare Trust vs JISA Many older savers want to transfer wealth during their lifetime but prefer to retain some access or control over the assets. For this purpose two types of trust are of particular interest. A discretionary trust can allay some concerns that a beneficiary might squander assets, or lose them through divorce or a business insolvency – or simply to limit access until a child is of age. The beneficiary will be listed as one of several possible beneficiaries and will only benefit at the trustees’ discretion, so the trust can protect the assets, and the timing and size of any payments made from the trust can be controlled. Each person can gift up to the £325,000 nil rate band into discretionary trusts in any seven-year period without triggering an IHT liability. Gifts exceeding this will be immediately liable to IHT at 20% with further tax due if they die within seven years. A bare trust can also be useful, particularly where grandparents wish to invest for grandchildren. When investing for minor beneficiaries, the natural instinct is to use tax-beneficial wrappers such as a Junior ISA, but these are limited in size and can’t be accessed before age 18, even for the child’s benefit. If a grandparent invests for a grandchild using a bare trust, the invested amount is unlimited and money from the trust can be used for the child’s benefit before 18 if required. The investments are taxable, but it is the minor beneficiary who is liable, and their personal income tax and capital gains tax allowances usually eliminate any liability.[4] "Clearly, this can be a complex area and it is recommended that advice is sought to ensure individual circumstances are understood prior to embarking on any path or action." NOTES [1] IHT paid to HMRC ballooned from £2.3billion in 2009/10 to £6.1 billion in 2021/22. HMRC recently revealed that IHT receipts for April 2022 to October 2022 were £4.1billion, which is £0.5billion higher than in the same period a year earlier – an increase of 14%. (Source: HMRC/Gov.UK) [2] Gifts under the nil rate band simply erode the nil rate band pound for pound for the whole seven years. It’s only if gifts in the seven-year period exceed the nil rate band that tapering has any effect. If the gift(s) exceeds the nil rate band then it creates a liability for the recipient, and their liability is eligible for taper relief. [3] Starting a pension for a child means they get basic rate tax relief, even though they may not be paying any tax. A gross pension contribution of up to £3,600 can be made for a child, meaning the parent or grandparent makes a subscription of £2,880 which is topped up by £720 by the government in tax relief. Investment growth and compound returns can make early gifting like this very powerful but access to the funds will be restricted by pension rules. [4] While bare trusts can be as tax efficient as a JISA but less limiting, anti-avoidance legislation does exist where the money is provided by a parent rather than a grandparent. If the income exceeds £100 the income is taxable against the parent. The JISA has a slight tax advantage for parental investments as they are not caught by these measures.

GAP Group’s Head Office has moved premises to Citypoint 2, located at 25 Tyndrum Street, G4 0JY, on the northern periphery of Glasgow City Centre, visible from the M8 Motorway when travelling from east to west. Due to significant growth over the last few years, the hire company has outgrown their previous premises at Carrick Street, at which they were based for 30 years, with the new property being twice the size of the previous. Following the acquisition of the property in 2021, the UK’s largest family-owned hire company has made the move to a bright new office, occupying four floors of the 38,836 sq ft office space, which has been extensively refurbished to Grade A quality at a cost in excess of £2.5m. GAP currently employs almost 2,000 people operating from 175 locations across the UK, with a turnover of £240 million. GAP worked with industry leading suppliers to create an office that is slick, modern and bright, including: 1. Advanced Building Contractors – Main Contractors 2. MacKinnon & Co – Project Management 3. AKD – Electricians 4. AVOne Solutions – Audio Visual Solutions 5. Studio 42 Design – Interior Design 6. Troop Bywaters + Anders – Mechanical and Electrical Consultant 7. Clarke Signs – Signage 8. DT Gen – Generator Install 9. Wagstaff – Furniture Provider Douglas Anderson, joint Managing Director, commented: “During Covid many office workers experienced home working for the first time. Encouraging staff to return to the office can sometimes be challenging, however post-Covid, company efficiency coupled with employee mental health requires a return to the office for all. For this to happen the office must be a place where people want to come back to, and I believe we have achieved exactly that at Citypoint 2.” GAP Group has made significant investment in expansion over the past year with the opening of seven brand-new depots including Tilbury, Caerphilly and Derby, with plans for a further depot opening, in Norwich, in the new year. The hire company also plans to build a new depot located in Bournemouth in early 2023. GAP Group provides products and services from 10 specialist divisions, including our latest addition, Pump Services. The Group is eager to continue to introduce further specialist divisions across the industry.

Get inspired by the traditional apple drink enjoyed by generations of West Country Wassail revellers with the new cider from the Thatchers Cider Barn range. Thatchers Spiced Apple Cider is a traditional apple cider infused with the flavour of warming spices, creating a smooth, rich, full flavoured cider. Crafted from a blend of British bittersweet apples from their West Country orchards including Dabinett and Tremlett’s Bitter, the taste of cinnamon, cloves and ginger bring a sweet and warming character to this 4.0% Somerset cider, balanced with spicy citrus notes. “Spiced Apple has been inspired by the traditional style of rich, round, warming cider enjoyed by generations at West Country Wassail ceremonies. Apple and cinnamon is a classic combination, and there’s good reason for that – the fruity sweetness and spice balance perfectly,” says Head Cider Maker Richard Johnson. The Wassail is a traditional ceremony held in January that sees revellers celebrate the orchards and bless the trees for a healthy crop of apples that year. Mulled, spicy cider was traditionally served to help keep out the winter cold. This cider can be served chilled but try adding a splash of rum and warming through for a delicious mulled cider.

Perdue Farms and the Harry K Foundation joined the Food Bank of Delaware in its annual “Holidays For All” tradition to deliver more than 400 meal boxes and Perdue chicken roasters to children and families in partnership with local schools ahead of the Thanksgiving holiday. Perdue’s support is part of the company’s “Delivering Hope To Our Neighbors®” outreach focused in part on hunger relief and improving quality of life and building strong communities where its associates live and work, and beyond. “It’s partnerships like this that provide a perfect way to give back to so many of our neighbors who struggle with putting a meal on the table this time of year,” said Food Bank of Delaware President and CEO Cathy Kanefsky. “I am grateful for two valuable partners in the Harry K Foundation and Perdue who share our vision of a community free of hunger.” In Delaware, more than 93,000 people are facing hunger, including one in seven children, according to Food Bank of Delaware data. The Harry K Foundation’s support of “Holidays for All” is part of a larger year-round commitment to ending hunger. “For most of us, it’s hard to comprehend how many of our Delaware neighbours, including children go hungry every day,” said Harry Keswani, founder of the Harry K Foundation. “Our partnership with the Food Bank of Delaware and Perdue Farms brings our vision to end childhood hunger to life.” Perdue, the Food Bank of Delaware and the Harry K Foundation volunteers helped pack and load the food boxes and chicken into vehicles from various school that picked up the boxes at the Food Bank of Delaware’s Milford branch. Boxes were filled with a variety of shelf stable items and a Perdue chicken roaster completed the holiday meal. “Hunger does not take a break around the holidays, and we know for many Delawareans it’s a daily struggle. It takes all of us as a community to help meet the needs of those struggling to put a meal on the table,” said Bill See, senior manager of community relations for Perdue Farms. “At Perdue, we are thrilled to join the Food Bank of Delaware and the Harry K Foundation to deliver a little hope to our neighbours.”

Hiring staff is a key component in growing your family business and as your business grows, you will start to develop your own on boarding practices. Crucially however, you must ensure that you are aware of, and carry out, right to work checks on all new joiners. Right to work checks need to be completed on all new hires regardless of an individual’s nationality or whether they are related to you or anyone else in the business. They must also take place before your new hire starts work. The onus of carrying out these checks falls on the business owner, or if available, an HR professional or consultant. We spoke to by Lisa Uttley, immigration solicitor at Gherson Solicitors LLP to find out more. If you are carrying out right to work checks, and more importantly, carrying them out correctly, your business will be protected from liability in the event that you do hire any individual who turns out not to be legally employable in the UK. Failing to carry out right to work checks altogether and/or incorrectly can expose you to severe penalties that could prove to have a very negative effect hit on your business. Home Office fines can reach up to £20,000 per illegal worker, for example. Recent Changes The Home Office is responsible for designing right to work check policies and recently have made a number of changes to how checks must be carried out. COVID-19 concessions ended on 30 September 2022, and on 1 October 2022 the ‘new’ right to work regime came into force. Historically, right to work checks have been a source of confusion for business owners and HR professionals alike due to a lack of streamlined guidance from the Home Office. The changes introduced on 1 October 2022 left those undertaking the checks to pick from one of three following types: Online Right to Work Service (ORWS) You must use this service where your new hire holds a valid Biometric Residence Permit (BRP), Biometric Residence Card (BRC), Frontier Worker Permit, or e-visa (for example, under the EU Settlement Scheme). The ORWS cannot be used on British citizens or Irish nationals. Using the ORWS has two parts. Firstly, you must request for your new hire to generate and send you a unique share code. Their most recent Home Office approval letter will provide guidance on how they can do this. Then, once you have received your employee’s share code, it needs to be inputted via the relevant ORWS website for employers, along with the employee’s date of birth. If your new hire has the right to work in the UK, this will display immediately on screen, including a summary of the types of work that they are allowed to do in the UK and for how long they are able to work. Online Employer Checking Service (ECS) You must use this service where your new hire has a pending immigration application with the Home Office and they are therefore unable to use the ORWS described above due to not possessing a valid BRP/BRC/e-visa etc. By using the ECS, you are seeking confirmation of the individual’s right to start employment directly from the Home Office, meaning that you will not get an immediate response. Manual Checks Manual checks can only be completed on British citizens or Irish nationals holding valid passports. In response to the COVID-19 pandemic, the Home Office had introduced flexibility for employers to complete manual checks over video call and for scans of immigration documents to be accepted. These flexible measures have now been revoked, so in order to manually check a British/Irish national’s right to work, you must have them physically attend your offices with their original valid passport for your verification. Third Party Checks The Home Office has introduced ‘certified digital identity service providers’, also known as IDSPs, into the right to work process. They can undertake the checks on an employer’s behalf. IDSPs are Home Office-authorised private companies who will charge a business to undertake checks on their behalf. This does not shift the liability for incorrectly undertaken checks to the IDSP, which will remain with the business, as will any penalties. Ultimately, whilst the new right to work check regime might feel daunting now, taking the time to familiarise yourself with how it works and staying up to date will put you in good stead for ensuring your business complies with all relevant laws and can confidently grow its employee numbers in the future.

We are delighted to announce that Graham Richardson of Johnsons of Whixley has been included within the inaugural Family Business United ‘Family Business Top 100,’ which recognises the exceptional contribution of individuals and their work within a family business. Recognition in respect of: Inspirational Leader Multi-Generational Family Business Leader Next Generation Graham worked all his free time in the family business from the age of 12, and gained two year’s experience at Gledstone Gardens, Skipton. When the company bought Endfield Nurseries in East Yorkshire, Graham was appointed Manager, quickly doubling the turnover. After 4 years Graham returned to the parent nursery with a management role in the office, which made best use of his organisation and computer skills. Sales reached £1 million in 1995 and Graham has been instrumental in taking turnover to £15 million in the current year. Graham’s ability to motivate the 130 staff, create new markets and develop sophisticated computer systems, as well as developing successful BSI Quality and Environmental systems since 1990, has ensured an annually profitable and successful business, which is now one of the major wholesale suppliers of Nursery Stock in the UK. "Graham became Group Managing Director in 2010, and continues to motivate all staff by the provision of his personal approach, clear leadership style and culture that sees the family firm go from strength to strength and he fully deserves his place in the Family Business Top 100."

We are delighted to announce that Charlotte Gatward of Gatwards of Hitchin has been included within the inaugural Family Business United ‘Family Business Top 100,’ which recognises the exceptional contribution of individuals and their work within a family business. Recognition in respect of: Inspirational Leader Next Generation Member/Champion Family Business Steward Multi-Generational Family Business Leader Gatwards are the oldest independent jewellers in the UK and until lockdown had never closed in 260 years. While devastated to have to shut, nothing was going to stop them bringing some much-loved sparkle in people’s lives. 8th generation Gatward Charlotte worked hard to improve the business’s online service and started offering other services like Click & Collect. A blessing and a curse as their flagship showroom is one of the most beautiful buildings in Hitchin, and people were no longer permitted to step inside (which is all part of the magic). Charlotte’s a true champion of the high street and regularly appeared on TV talking about how small businesses like hers were tackling the challenge of the pandemic, and fighting to stay in business while global brands like Amazon and the supermarkets were charging ahead. She inspired her local community and beyond, and it’s down to her true grit and determination that Gatwards is still here today, and hopefully will be for another 260 years! "Charlotte is an inspirational individual and a positive force within this long standing family firm and is fully deserving of her place within the Family Business Top 100."