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Good payroll housekeeping

28 September 2018

For all employers payroll is a critical aspect of their business and yet it is just one of many items that require focus and attention. This often results in processes simply becoming a routine. Whilst this is understandable it is extremely useful to find time and do some housekeeping. This self audit allows for processes to be reviewed to ensure that they are still working in the best way for the business, as well as being the most streamline, efficient and risk free.

Board assurance frameworks - benchmarking at clinical commissioning groups
Nick Atkinson

27 September 2018

RSM’s Board assurance frameworks - benchmarking at clinical commissioning groups report details our findings on risks CCGs face, common themes and best practice - based on our internal audit services for 36 CCGs throughout 2017/8.

Making Tax Digital - why charities need to prepare fast
Audrey Fearing

26 September 2018

From April 2019, most VAT registered businesses including charities, will have to change the way they submit their VAT returns to HMRC as part of the Government's Making Tax Digital (MTD) agenda. With the deadline looming, many charities still have some way to go to be ready for the changes.

Principle three – Banks have implemented a robust model development and implementation process to ensure appropriate use of models
Jonathan Pepper

25 September 2018

Have you got a robust model development and implementation process and can you demonstrate it to the regulator?

Speciality debts - new HMRC policy statement
Andrew Robins

24 September 2018

HMRC have just published updated guidance on the subject of the situs of ‘specialty debts’. This is potentially important for any non-UK company or trust that is owed money and could have an inheritance tax impact for shareholders/settlors as well.

Academy back to school report - Autumn 2018
Hannah Catchpool

24 September 2018

RSM’s latest academy back to school report includes articles on Academy Financial Handbook considerations, top tips for budgeting and ensuring the financial model is robust, beyond the balance sheet and the importance of being an operating lease. Click here to download your copy of the report.

TOMS in a post-Brexit world
Sandy Cochrane

17 September 2018

With many tour operators unsure about how Brexit will affect the Tour Operator Margin Scheme (TOMS), and guidance from HMRC leaving the matter unclear, a couple of recent cases highlight areas that may have potential implications. We’ve summarised the two Advocate General (AG) opinions released in this article.

Holiday season delivers boost for GB eating-out market

17 September 2018

Britain’s managed pub and restaurant groups saw collective like-for-like sales edge up 0.6 per cent in August, latest figures from the Coffer Peach Business Tracker show - with more mixed weather bringing better news for the country’s casual dining chains.

Emergency services sector update - September 2018
Daniel Harris

17 September 2018

Welcome to RSM’s latest emergency services sector briefing which provides a useful source of insight into recent developments and publications affecting the sector.

Financial instruments with characteristics of equity consultation (IAS 32)
Paul Merris

14 September 2018

The International Accounting Standards Board (Board) has published a Discussion Paper on how companies issuing financial instruments should classify them in their financial statements.

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