The 2010 Finance Act introduced changes to the definitions of a charity and CASC as well as strengthening the non chariable expenditure rules for payments to overseas bodies with effect from 8 April 2010.

From April 2011, HMRC is making it compulsory for organisations to file company accounts, tax returns and computations in an electronic format called iXBRL – inline eXtensible Business Reporting Language.

This briefing includes articles on the independent schools management survey, the annual schools conference, strategies for schools, VAT: the reverse charge, relationship banking, salary sacrifice for schools and a guest article regarding parent enquiries.

This publication looks at year end tax planning for business owners. It includes guidance for employees, directors, self employed individuals and partners and looks at loss of personal allowances.

Back in April 2009 haysmacintyre wrote about Pay Per Click (PPC) advertising and zero rate relief, highlighting what was, in our opinion, an incorrect policy of HM Revenue and Customs. We have also raised the matter with the Charity Tax Group who have lobbied HMRC on the point. We are pleased to now advise you that HMRC have changed their mind.

An overview of VAT services offered by our dedicated team

HM Revnue & Customs have traditionally taken the view that the VAT incurred on investment management fees solely related to non business activites, and therefore any VAT incurred on charges from your investment manager was irrecoverable.

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At haysmacintyre we provide a range of services to over 100 pension schemes from large defined benefit and defined contribution schemes to earmarked schemes.