Business asset disposal relief
When an individual or trust disposes of an asset at a gain, capital gains tax may be due. In most cases, capital gains tax will be charged at a rate of 20%. However, if business asset disposal relief (BADR) (known as entrepreneurs’ relief prior to 6 April 2020) is available, the rate will be reduced…
READ MOREForensic investigation of electronic data
In today’s environment, electronically stored information (ESI) such as emails and documents are likely to be important in an investigation. Ensuring that this data is preserved, collected forensically, secured and analysed effectively will help decide outcomes. Our Forensics team uses advanced technology to make sure that investigations are conducted properly. Leveraging specialised investigation tools, we…
READ MORECharity Workshop newsletter June 2020
Welcome to our latest Charity newsletter, specifically written for the charity sector. We have focused this edition on the latest news concerning Coronavirus and on areas we believe your charity should be considering now and also looking at for the future. In this issue: Strategy and governance – an essential relationship Strategic planning in a…
READ MOREEducation Matters 2020
Welcome to the latest edition of Education Matters, our newsletter specifically for the education sector. In this issue: Off-payroll working rules for schools Introducing essential cyber defences for independent schools The Charity Governance Code for schools HMRC revised trivial benefits guidance The potential impact of overseas VAT Recruiting and retaining staff Irregular working hours Employment…
READ MOREWebinar recording: what North American companies should expect for UK business growth in 2021
In this webinar, we discussed the latest findings from our recent UK-North America investment report. We were delighted to have been joined by Iain Wright, Director for Business and Industrial Strategy at the Institute of Chartered Accountants in England and Wales, who presented on the findings from the latest official UK Business Confidence Monitor. Our…
READ MOREWebinar recording: What will fundraising look like in 2021?
This year has not been quite like any other. But what has it taught us and how can we expect 2021 to pan out from a fundraising perspective? During the webinar our fundraising consultants reflected on their journey during 2020, and made predictions for the 2021 landscape and how fundraisers might both make the most…
READ MOREWebinar recording: movement of people – how Brexit will impact your international teams
Brexit brings with it changes to the UK immigration system which international employers and employees need to be prepared for. Forward planning is essential to ensure that staff are eligible to continue to work and live in the UK and Europe. Social security arrangements, immigration and tax implications all require a review to ensure that…
READ MOREWebinar recording: what have we learnt since lockdown?
Since Lockdown began our Fundraising & Management team have presented more than 15 interactive webinars on finance, fundraising and impact to help charities deal with the uncertainty and changes they’re facing. They have also worked with a wide range of charities to support their activities and make them stronger during the pandemic. This interactive webinar…
READ MOREMoore Kingston Smith Nonprofit Advisory services
Moore Kingston Smith Fundraising & Management are a team of specialist charity advisers and practitioners. They help nonprofit organisations understand the impact of their work and build financial sustainability through fundraising and addressing business models. Their key services include: Impact, Fundraising, Financial Sustainability and Knowledge and Strategy. For further details on how they can help…
READ MORECorporate criminal offence failure to prevent the facilitation of tax evasion
Your legal obligation All corporate bodies (including LLPs) and partnerships, regardless of size, have a legal obligation to ensure that ‘reasonable prevention measures’ are in place to prevent employees and other associates (for example, subcontractors) criminally facilitating tax evasion while acting on behalf of the business. If an associate is discovered to have criminally facilitated…
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