Viewing: BWB Publications
In this focus on tax issues relating to charities we look at new guidance from HMRC on the VAT implications of payments to charities - are they grants, which are outside the scope of VAT - or fees, which are potentially subject to VAT?
Minimum Energy Efficiency Standards are now in force, Amanda Gray looks at the implications.
Will Scott looks at the trend for building accreditation and asks whether it is worth the effort involved.
New rules on automatic disqualification come into force in August 2018.
The positive impact of diversity at board level is becoming well-recognised in the sector.
In our latest Client Focus, we take a closer look at the National Federation of Women's Institutes.
How can charities and social enterprises protect themselves against fraud committed by social engineering?
In light of recent serious incidents that have affected the public and charity sectors, not only have the requirements in relation to safeguarding developed, but so too has the scope of 'safeguarding' within the charity sector.
Emma Knuckey and Caroline van den Bergh report on recent developments at the Charity Commission and in the Charity Tribunal.
A focus on social impact is crucial to effective board discussions.