6 Updatings per year chargeable when published.
By Mazars LLP and Withers LLP
"...the most comprehensive work on all aspects of the subject..." - FINANCIAL TIMES
"...for the general charity practitioner this could prove a very useful addition as it is certainly more comprehensive than any of the other manuals available..." - ADRIAN JL RANDALL, INDEPENDENT EXAMINER - Vol 6 No. 2 - Summer 2004
This leading looseleaf service provides detailed information and guidance on all aspects of the taxation, finance, accounting, legal and administrative concerns of those associated with running or advising charities. It is an essential aid in helping to fulfil compliance obligations and in applying statutory rules and practical considerations.
* Regular updating service (invoiced separately)
* Free quarterly bulletin
* Numerous worked examples
* Complex points illustrated by case histories
* Appendices covering a wealth of useful information, including copies of forms, documents, regulations, checklists and examples
* Stop Press section covering recent developments
Draft Charities Bill and SORP 2004.
A.REGULATORY - 1. What is a Charity?
2. Regulation of Charities.
2A. Setting up and Running a Charity.
2B. Charity Trustees.
2C. Charities and Money Laundering - the UK Legal Position.
4. Investment by Charities.
4A. Charities - Owning and Dealing with Property.
4B. Employment Law Issues for Charities.
4C. Intellectual Property.
4D. Scottish Aspects.
B. TAXATION - 5. Income and Corporation Tax - General.
5A. Trading by Charities.
6. Gift Aid Donations by Individuals and Companies.
7. Inland Revenue Investigations.
8. Capital Taxes.
9. Other Donations to Charities - Tax Implications.
10. The Charity as an Employer.
10A. Charities and the Construction Industry Scheme.
11. Value Added Tax.
12. Other Taxes. Case Digest.
C. ACCOUNTS - 13. The Regulatory Framework for Charity Accounting.
14. Contents of Financial Statements.
15. Trustees' Annual Report.
16. Special Sections.
17. Fund Accounting.
18. Incoming Resources.
19. Resources Expended.
20. Balance Sheet.
D. AUDITING - 21. The Auditor's Responsibilities.
22. Audit Planning, Controlling and Recording.
24. Audit Procedures.
25. Reporting by the Auditor.
26. Independent Examination.
E. GOVERNANCE - 27. Background to Governance.
28. Charity Trustees.
29. Audit Committees.
30. Sustainability Performance.
31. Risk Management.
32. Good Governance -Practical Aspects.
Appendices. Tables. Index