Newsletters and updates |
Publish date:
Aiming higher - Reporting and accounting update for Higher Education Instiutions.
Registered social landlords - The Pre Budget Report announced that the changes to the partial exemption special method regime proposed in the 2006 Budget will come into effect on 1 April 2007.
Direct tax update: new corporation tax regime for universities - The outcome of the BUFDG review process commenced in June last year has resulted in the publication of interim guidelines on 29 June 2007; ‘The Corporation Tax Treatment of UK Universities’.
Tax update for Registered Social Landlords - The Pre Budget Report announced that the changes to the partial exemption special method regime proposed in the 2006 Budget will come into effect on 1 April 2007.
Reporting and accounting update for Registered Social Landlords - Looking forward - It was expected that the final SORP would have been published at the end of March 2007, with RSLs encouraged to adopt early in their March 2007 accounts. However, the proposals, particularly in respect of shared ownership accounting, have met with significant opposition.
Adding value and controls assurance in Social Housing - Internal audit controls assurance - To support your annual Statement of Internal Control, you need to develop a coherent assurance strategy which maximises assurance whilst minimising duplication or gaps in activity.
Emerging issues update - For charities and other non-profit organisations.
Tax Matters - A tax newsletter for charitable organisations operating in East Africa.
VAT Education Update - Recent developments relating to VAT and other indirect taxes.
Children's Society: High Court opens the way to claim residual VAT on fundraising costs
A decision of the High Court in the case of Church of England Children’s Society v HMRC has opened the way for charities to claim VAT on fundraising costs.
Customs forced to accept Lennartz applies to property and construction
Following the ECJ decision in P Charles and TS Charles Tijmens, Customs have now confirmed in Business Brief 15/05 that the changes to the UK law made in 2003 to counter use of "Lennartz" planning were ultra-vires.