Articles

Property Letting – Understanding the New Rules – Autumn 2016

Property Letting – Understanding the New Rules – Autumn 2016

Summer 2016 Newsletter

Summer 2016 Newsletter

The New Employee Expenses and Benefits Reporting Regime – Summer 2016

New Employee Expenses and Benefits – Summer 2016

The New Regime for Dividends and Interest – Summer 2016

The New Regime for Dividends and Interest – Summer 2016

Charity SORP – Further Changes

The SORP (FRSSE) has been withdrawn for years ending 31 December 2016 onwards. This leaves only the FRS102 SORP.

The Budget

It has emerged since the Budget that the government has decided not to withdraw or reduce the 80% business rate relief for charities, which will be a relief for many organisations.

THE REGISTER OF PEOPLE WITH SIGNIFICANT CONTROL (PSC REGISTER)

Charitable companies will need to be aware of the impact of the Small Business, Enterprise and Employment Act 2015 (SBEE). The aim with this Act is to increase transparency over who controls companies.

Charity Commission

The Charity Commission has launched a new online registration service. It is currently being treated as a prototype via the “beta” service and the old registration service will remain whilst testing takes place.

Legacies

Legacy giving in England and Wales increased by 8%, from £2bn in 2013 to £2.2bn in 2014.