12 December 2017
When considering the tax treatment of a payment in relation to a termination of employment, it cannot be assumed that the £30,000 ‘termination payment exemption’ applies.
06 December 2017
The majority of charities are spending over the corporate average on their finance functions. Whilst on the surface this may appear positive, significant amounts are being spent on manual processing of transactions rather than strategic financial advice – presenting a perfect storm for the financial health of charities, warns RSM.
01 December 2017
Following legislation issued on 23 November 2017, charitable companies and Community Interest Companies (CICs) registered in England and Wales will be able to convert directly to a Charitable Incorporated Organisation (CIO) from 1 January 2018.
20 November 2017
Our new report explores the insights of arts, culture and visitor attractions, following our sector survey earlier this year.
13 November 2017
Recent headlines have documented the early termination of a Nuclear Decommissioning Authority 14 year long contract following a legal challenge from an unsuccessful bidder, costing millions to the UK taxpayer. In 2007, Metronet, responsible for two thirds of the Tube’s infrastructure collapsed, costing millions to the UK taxpayer. Are there links between the failures of these and other large scale programmes?
Deborah has extensive experience supporting employers in tax and NIC compliance, with a particular focus on the status of workers.
26 October 2017
In relation to the accounting for gift aid payments made, or expected to be made, from a subsidiary to its charitable parent, the FRC has published FRED 68 which proposes draft amendments to FRS 102 (Section 29 Income Tax).
26 October 2017
Overall, RSM is supportive of the amendments proposed by the Financial Reporting Council in FRED 68. However, we would like to see the scope extended to cover all scenarios where it is probable that a gift aid payment will be made.
Partner, Head of Healthcare
Audrey is part of our indirect tax team and helps to grow the government and public sector indirect tax business. She focusses on advising NHS, local authority and social housing clients on all aspects of VAT.
Partner, North West Regional Head of Real Estate and Construction
Ian is an assurance partner specialising in providing audit, assurance and financial reporting services with particular expertise advising organisations in the real estate sector.