the pursuit of viral

By Craig Borlase | 15 October 2014

The pursuit of viral - a blog by Stewardship

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how to: avoid unwittingly giving occupiers of your premises legal rights

By Kevin Russell | 27 August 2014 | Comments (1)

how to avoid unwittingly giving occupiers of your premises legal rights

Law firm, Anthony Collins have issued a warning to churches who let their premises to other organisations and community groups, to take care not to unwittingly allow an occupants to gain a protected business tenancy. Just giving them an agreement that is said to be a ‘License’ to occupy is not sufficient. It is the reality of the situation that is important.

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closing a charity? read our guide first:

By Stephen Mathews | 27 August 2014

closing a charity?

"The charity that I am involved with appears to have run its course.  What should I consider as I set about closing it down?"

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NI contributions for employees under 21 scrapped

By Kevin Russell | 22 August 2014

NI contributions for employees under 21 scrapped

The National Insurance Contributions Act 2014 provides for a zero rate of employer National Insurance Contributions, from 6th April 2015, for under 21 year olds. The policy objective here is to encourage the employment of young people.

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how to: avoid penalties when the PAYE scheme closes

By Kevin Russell | 21 August 2014

avoid penalties when the PAYE scheme closes

Smaller churches and, not infrequently, local charities ‘hop’ in and out of being an employer for PAYE purposes. The following warning concerning the submission of Real Time Information (RTI) to HMRC will be important, if churches and charities in this situation are to avoid incurring a penalty

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new charity accounting regulations published

By Kevin Russell | 20 August 2014

new charity accounting regulations published

The Charity Commission (and OSCR, in relation to Scotland) has now published the new accounting regulations that will apply to charities. The new rules (in the form of a Statement of Recommended Practice, or SORP) apply for accounting years beginning on or after 1 January 2015 which in practice, means that comparative figures for the prior year also need to be prepared on the same basis.

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does your charity have net current liabilities?

By Kevin Russell | 18 August 2014

does your charity have net current liabilities

In the course of our Independent Examination of Charities Accounts, or during the examination of a mortgage application made to us, it is not uncommon for us to come across charities that have net current liabilities.

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new VAT guide for charities

By Kevin Russell | 15 August 2014

new VAT guide for charities

Charities that are VAT registered, or otherwise have an interest in VAT reliefs for charities, should be aware that HMRC have re-written and updated their Public Notice 701/1: Charities. This is significant since it is the first time that the guidance has been fully updated since 2004.

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registering a charity in Northern Ireland?

By Kevin Russell | 12 August 2014

registering a charity in northern ireland

The process of compulsory registration of charities in Northern Ireland is now in full swing. The Charity Commission for Northern Ireland (CCNI) estimate that there are between 7,000 and 12,000 charities to be registered and they are therefore conducting registrations on a managed basis over several years. Only organisations that have been called forward by CCNI and have received an application password will able to apply to register as a charity at present.

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VAT toolkits updated!

By Kevin Russell | 4 August 2014

VAT toolkits updated

Warning: This article is pretty technical! Seek appropriate professional advice if you are unsure of your charity’s VAT position.

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