A practical guide to restructuring your charity

The term ‘restructuring’ does not always have to be about job losses, cost cutting and reduced service delivery. More

Charity Commission Annual Return 2018

The Commission's overall aim has been to make the Annual Return more proportionate, reducing the burden on many charities and only requiring additional information from those that are larger or have more complex operations. More

FRS 102 triennial review - What is the impact on the Charities SORP?

Following the recent publication of the Financial Reporting Council's triennial review of Financial Reporting Standard 102 (FRS 102), the Charity Commission for England and Wales and the Office of the Scottish Charity Regulator have issued a consultation on the likely impact that these changes will have on the Charities Statement of Recommended Practice (SORP). So, what are these changes and what could they mean for your organisation? More

Applying the Charity Governance Code - A self-assessment tool

We have created a self-assessment tool to help organisations determine how well they measure up against the recommendations contained in the Charity Governance Code. More

Getting tough on fraud - five top tips

Protecting yourself against fraud and reacting effectively to fraud has never been more important. Fraud can lead to significant losses, reputational damage and, in the case of large frauds, potentially the collapse of your organisation. More

The Governance code

The new Charity Governance Code was published in July 2017, following a joint consultation led by the Charity Commission. What are the key messages that charities should take from this third edition of the Code? More

What do the fundraising rules mean for you?

Are you aware of the additional fundraising rules as set out in the Charity Commission’s regulatory alert (CC15d)? More

Employer PAYE issues

It is important to keep up to date with the latest changes to tax legislation, as substantial penalties can result when things go wrong. In this article, we highlight two recent changes that came into effect earlier this year. More 

FRC proposals for amendments to FRS 102 for gift aid payments

The Financial Reporting Council has issued proposals to tackle inconsistencies in how gift aid payments made by a subsidiary to its charitable parent are treated in the accounts of subsidiary company. More

VAT victory for ambulance provider against HMRC

This case will be of interest to any organisation that carries out transportation services and is not curently making use of the VAT zero-rating. More 

VAT exemption may now be available for providers of unregulated welfare services

Organisations providing welfare services that do not appear to fall within the VAT exemption at first glance may now be allowed to treat their supplies as exempt. More 

Sporting VAT exemption applicable to all not-for-profit bodies

Not-for-profit bodies operated by the public sector that supply sporting services may now be able to treat such supplies as VAT exempt, following a recent Court of Justice of the European Union (CJEU) decision in a case brought by the London Borough of Ealing. More

Data Protection - Are you protected? 

Both the risks and the likely penalties for suffering a data loss are increasing. The Information Commissioner (ICO) stated recently that organisations need to rethink their approach to data protection and is backing this warning with decisive action. More 

Pressure test your Chair-CEO relationship

At a recent worjshop, governance specialist Tesse Akpeki discussed ways that not for profit organisations can help improve the effectiveness of the Chair-CEO relationships. Here are Tesse's practical tips; More

Domain name fraud - what are the risks?

Two new scams are currently being targeted at organisations unfamiliar with the domain name registration process. More  

What do you need to know about forthcoming PAYE changes?

There a number of PAYE issues that not for profit organisations should have on their radar. More 

Business or non-Business for VAT purposes? November 2016

The court of appeal has given judgement in the case of Longridge on the Thames ("Longdrigde"). Longridge is a charity providing outdoor water based activity and leadership training for young people. More 

Cloud Solutions- What are your responsibilities? November 2016

More and more charities and membership bodies are using "Cloud" services which can deliver enormous benefits if selected and implemented appropriately but can also expose organisations to unexpected risks. More 

Why its time to develop a real anti- fraud culture in your organisation, November 2016

This week’s CFG Risk and Fraud Conference is likely to bring the issue of fraudulent behaviour to the top of the agenda for many not for profit organisations. More

The Fundraising Regulator- what does it mean for you?  November 2016

The Fundraising Regulator began operating on 7 July 2016, taking over responsibility from the Fundraising Standards Board. The Regulator released its ‘Business Plan 2016-18’ in September 2016, which sets out its key responsibilities. More

New fundraising rules for charities – how do they affect you?  November 2016

The Charity Commission issued a regulatory alert (CC15d) on 1 November 2016 setting out new fundraising rules, which come into force from that date under the Charities Act 2016. The rules affect the annual reports of larger charities involved in fundraising activities, and also the contents of the agreements which much be in place between charities and any professional fundraisers or other business that raise money on their behalf. More 

Common Reporting Standard - Impact on Charities, July 2016

New International tax legislation designed by the G20 nations to prevent individuals and entities from using offshore structures to evade tax cold have implications for grant making charities. The legislation is largely based on the system introduced by the United States known as Foreign Account Tax Compliance Act (FATCA) which requires non-financial institutions outside the US to pass certain information about their US clients to the US tax authorities. More

Financial Assistance for Redundancies, July 2016

Charities and not for profits facing restructuring decisions may be deterred from making redundancies due to the short term cash flow implications. However, in certain cases, Government support is available to mitigate the cash flow impact of redundancies. More 

Tax Tribunal cracks VAT Nut with Sledgehammer, July 2016

There have been a couple of recent cases clarifying the scope of the VAT exemption for membership subscriptions to public interest bodies. the cases will affect various bodies with political, religious, philanthropic or similar aims the provide benefits to their members for a membership fee. More 

VAT refund scheme for museums and galleries to be widened, July 2016

The eligibility criteria for the VAT refund scheme for museums and galleries will shortly be widened to promote more free access to museums and galleries across the UK. This scheme was previously only available to national and university museums, allowing them to recover VAT incurred on goods and services purchased in exchange for granting free visitor access to their collections. More 

PSC Register - are you complying?, July 2016

Earlier this year a measure under the Small Business, Enterprise and Employment Act 2015 came into force requiring companies to maintaina register of people with significant control ("PSC Register") This requirement covers all UK companies including charitable companies, community interest companies and trading subsidiary entities. Charitable incorporated organisations (CIO's) and Royal Charter Bodies are currently unaffected by these rules. More 

Digital Giving Update, July 2016

HMRC has recently updated its guidance on digital giving and have announced plans to introduce a pre-donation questionnaire which will need to be completed before individuals can make a gift aid donation online. More