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Schools Briefing - Autumn 2015

20th October 2015

Welcome to the Autumn edition of the haysmacintyre Schools Briefing.

It's a busy time for Bursars with audits in full swing or waiting to happen. In this edition, we look more closely at the holiday pay accrual, the new focus on public benefit, the possible impact of Annual Tax on Enveloped Dwellings and whether you are fulfilling your legal duties as company secretary.

We are always very grateful to our guest writers. The audit season has highlighted a number of issues and David Williams asks ‘Should Independent Schools be worried about changing market forces?’. Jeremy Isaacson from Farrer & Co LLP takes us through the retention period for child protection information and records. Simon Pollard from the Independent Schools Catering Consultancy asks whether making fresh food from scratch comes at a premium.

Finally, may I wish you a successful end to what seems like a long first half term. I hope you enjoy this edition and as always we value your feedback and suggestions for the future.

Sam Coutinho
Partner, Independent Schools

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