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Questions to ask… overseas grant-making
A key role of any charity trustee is to ensure that the funds of the charity are used for their intended charitable purpose. Trustees of grant-making charities have additional responsibility to ensure grants are being used as expected by beneficiaries.
Key disclosures for charities with grant-making activities when preparing financial statements
Charities that make grants tend to have similar characteristics, such as grant-making being a material part of total charitable expenditure, and large investment portfolios or investment properties held to generate income to fund charitable activities. We have put together a list of some of the key disclosures required for these specific areas to help management and trustees when preparing the financial statements.
70% of hospitality businesses confident about prospects, survey finds
In a recent article by Hotel Owner, statistics from haysmacintyre’s Hospitality Snapshot Survey are discussed. To read the full article, click here.
Charities Bill 2021: Proposed changes to permanent endowment
In the Queens Speech in May 2021, key changes to the Charities Bill were announced based on the 2017 Law Commission review of technical issues relevant to Charity Law. It has been a long time coming, but on 22 March 2021 the Government published its responses to the Law Commission’s report and has accepted the majority of the recommendations. For those charities that hold permanent endowment funds, there are some key changes to note.
HMRC new guidance for football agents
Earlier this year HMRC issued guidance on the payment of football agents’ fees.
Charity and Not for Profit eNews
The latest edition of our Charity and Not for Profit eNews is now available to download.
Office leases: to end or to extend?
Having office space in one of the capital’s most prestigious postcodes has historically typified financial services firms in London. For those businesses in the sector, premises costs generally tend to be the largest overhead after personnel costs. In some cases, office costs comprise as much as 20% of overheads.
haysmacintyre’s head of operations and finance on the industry’s D&I issue
In a recent article for Accountancy Age, Anna Bennett, Head of Operations and Finance, discusses the firm’s work on D&I within recruitment and why it is important to have a workforce that reflects your clients. To read the full article, click here.