Author: Steve Bicknell

Progressive Property Approved Accountant, Business Expert and Trainer/Speaker with Redcliffe Training, MBL Seminars and UK Training ►MD ► Bicknell Business Advisers ✸ family business providing accountancy, tax, and consultancy services to SME's and Start Ups - Xero, Sage One, QuickBooks, Freeagent, Kashflow, Hammock, Dext - Receipt Bank ✸ www.bicknells.net www.stevejbicknell.com

Understanding the Tax Consequences of s455 Directors Loan: A Guide for UK Business Owners


If you’re a director or shareholder of a UK company, it’s important to understand the tax consequences of s455 Directors Loan. Failure to comply with HMRC regulations can lead to penalties and additional tax liabilities. In this blog post, we will explore the tax implications of s455 Directors Loan, the rate of tax payable, when and how the tax is paid, reclaiming the tax, benefits in kind, board resolutions, bed and breakfasting loans, anti-avoidance rules, relief time period, and including relevant notes in micro accounts.

  1. Understanding s455 Directors Loan:
    S455 Directors Loan refers to money borrowed by a company director or shareholder from their company. If the loan is not repaid within 9 months following the end of the accounting period, it can incur tax implications for both the company and the director.
  2. Rate of Tax Payable:
    The rate of tax payable on s455 Directors Loan is currently set at 33.75% of the outstanding loan amount. This tax is paid by the company, not the individual director or shareholder.CTM61505 – Close companies: loans to participators and arrangements conferring benefit on participator: general – HMRC internal manual – GOV.UK (www.gov.uk)
  3. When is Tax Payable?
    The tax on s455 Directors Loan is typically due at the same time the company’s corporation tax is due – nine months and one day after the end of the accounting period in which the loan was made.
  4. How is Tax Paid?
    Tax payable on s455 Directors Loan is paid by including it as part of the company’s corporation tax liability, which is reported and paid through the Corporation Tax Return (CT600).
  5. Reclaiming the Tax:
    The tax paid on s455 Directors Loan can be reclaimed by the company after the loan has been repaid. LC Forms (hmrc.gov.uk)
  6. Benefit in Kind on Directors Loan:
    If the loan exceeds £10,000, the company may need to report it as a “benefit in kind” for the director. This means that the individual may be subject to personal income tax on the value of the loan unless the Director/Shareholder pays interest on the loan at least at the approved HMRC rate.
  7. Board Resolution for Loans over £10,000:
    To avoid the potential income tax implications of benefit in kind, a board resolution should be implemented authorising the director’s loan. This should be done before the loan is taken or within nine months of the company’s year end. A loan agreement is also recommended.
  8. Bed and Breakfasting Loans:
    To prevent circumventing the 9-month rule, bed and breakfasting occurs when the director repays the loan just before the end of the 9-month period and immediately takes out a new loan. Anti-avoidance rules are in place to discourage this practice. The key rules are the ’30 day rule’ and ‘intentions and arrangements rule’.
  9. Anti-Avoidance Rules:
    HMRC has anti-avoidance rules in place to prevent the abuse of s455 Directors Loan transactions. It is essential to ensure that all loans between directors/shareholders and their companies are conducted fairly and genuinely.
  10. Relief Time Period – 9 Months:
    The relief time period refers to the nine months following the end of a company’s accounting period. If the loan is repaid within this period, the tax paid on s455 Directors Loan can be reclaimed.
  11. Including Notes in Micro Accounts:
    Micro entities are required to prepare and submit detailed notes as part of their financial statements. It is important to include relevant notes regarding any outstanding s455 Directors Loan, as this will provide transparency during the tax assessment process.

Conclusion:
Understanding the tax consequences of s455 Directors Loan is crucial for UK business owners. By addressing the tax liabilities promptly, ensuring compliance with regulations, and seeking professional advice, companies can navigate this complex area of taxation efficiently. Stay informed, keep accurate records, and stay on top of your financial obligations to avoid any unnecessary penalties or additional tax liabilities.

steve@bicknells.net

Factors to Consider When Determining Your Main Residence in the UK

brown paver brick wall


When you own more than one home, deciding which one will be your main residence can have significant tax implications. In the UK, HM Revenue and Customs (HMRC) provides guidelines on how to determine your main residence for capital gains tax (CGT) purposes. In this blog post, we will discuss the factors you should consider and the process of nominating your main residence. Additionally, we’ll explore various scenarios where you might have a second home for work or as a holiday retreat, and provide case studies and examples to illustrate the concepts.

  1. What is a Main Residence Election?
    The HMRC’s main residence election allows you to nominate the property you consider your main residence for CGT purposes. It is crucial because it determines which property will be exempt from CGT when you sell it. There is no requirement for it to be the property you spend most time on.
  2. Why Nominate a Main Residence?
    Nominating a main residence is particularly beneficial if you own multiple properties. By designating one as your main residence, you can save on potential CGT liabilities when selling the other properties. The Nomination Election once made can be varied CG64510
  3. HMRC CG64545 – Nine Factors to Identify Your Main Residence:
    For a nomination to be accepted, HMRC considers several factors, including:
  • Length of occupation
  • Where your family resides
  • Degree of furnishing and personal belongings
  • Residency status for voting, car registration, etc.
  • Bills and correspondence addresses
  • Where your business is located (if applicable)
  • Schooling and medical registrations
  • Bank accounts and club memberships
  • Intention to return to the property
  1. Having a Second Home for Work:
    In some cases, you might own a second property near your workplace to avoid daily commuting. It is essential to consider whether this property qualifies as your main residence and how it impacts your taxation.
  2. Having a Second Home as a Holiday Retreat:
    If you own a second property primarily for recreational purposes, such as a vacation home, it is crucial to understand the implications of CGT. Determining which property is your main residence becomes vital to minimize potential tax liabilities.
  3. Two-Year Election Deadline:
    To nominate a property as your main residence, you must make the election within two years of acquiring a second property. Every time there is a change in combination of available residences in re-starts the clock, this could be triggered by renting out and re-occupying, but seek advice first.
  4. Format for the Election:
    While there is no specific format, you should provide sufficient information to convince HMRC that your nominated property should be considered your main residence. It is advisable to keep documentary evidence supporting your claim.

Conclusion:
Determining your main residence when you own multiple properties is a crucial decision that affects your tax liabilities. By considering the factors outlined by HMRC and making a nomination within the designated timeframe, you can minimize your CGT liabilities.

steve@bicknells.net

Maximizing Principle Private Residence Relief: Understanding Deemed Occupation and Qualified Absence

couple walking in the street carrying plants and boxes

Introduction


As a UK accountant, it’s crucial to guide clients on the various tax planning opportunities available. One such opportunity is Principle Private Residence (PPR) Relief, which provides tax benefits to individuals who sell their main residence. In this blog post, we will explore the concept of deemed occupation and qualified absences, including eligibility criteria and examples. So, let’s delve into the details!

Understanding Deemed Occupation


Under certain circumstances, an individual’s absence from their main residence can still be considered as occupation for tax purposes. This concept is known as deemed occupation. It allows individuals to claim PPR Relief even when they are not physically present in their property. Let’s explore the qualifying absences.

Absence Qualifying as Deemed Occupation


a. 3 Years for Any Reason: Individuals can claim deemed occupation for up to three years, regardless of the reason for their absence. It could be due to travel, work-related commitments, or simply personal circumstances.
b. 4 Years for Employment Elsewhere: If an individual is employed elsewhere and occupies the property sporadically during a four-year period, the absences can still qualify as deemed occupation.
c. Any Period Required to Work Abroad: Individuals who are required to work abroad can claim deemed occupation during their period away from their main residence.
d. Up to 2 Years at the Start of Ownership with Qualifying Delay: If there is a delay in occupying the property at the start of ownership due to qualifying reasons, individuals can claim deemed occupation for up to two years.

HMRC CG64555: Armed Forces


Special considerations apply to members of the armed forces. Under HMRC CG64555, individuals serving in the armed forces are entitled to claim deemed occupation even if they have not occupied the property for the qualifying period.

Letting During Qualified Absence


During a qualified absence, individuals may choose to let their property. In this case, they are still eligible for PPR Relief on the periods of deemed occupation.

CG65050 – Residence before/after period of absence

It is a condition of s223(3) TCGA92 that both before and after the period of absence there must be a time in which the dwelling-house was its owner’s only or main residence unless they were prevented from resuming residence as a consequence of their or their spouse or civil partner’s employment requiring them to live elsewhere. The periods of residence do not have to be immediately before and after the period of absence.

Examples of Absence Qualifying as Deemed Occupation

a. Sarah, an engineer, temporarily moves abroad to complete a project for four years. Her home remains vacant during this period. She can claim deemed occupation for the first three years.


b. John, a member of the armed forces, is posted overseas for three years. Although he does not occupy the property during this time, he is entitled to claim deemed occupation for the entire period.

Conclusion


Understanding the concept of deemed occupation and qualified absences is essential for maximizing Principle Private Residence Relief. By being aware of the eligibility criteria and utilizing these provisions effectively, individuals can ensure significant tax savings.

steve@bicknells.net

How does Principle Private Residence Relief Work? (CGT)

signages for real property selling

As a UK accountant, one of the most common tax reliefs that clients ask about is Principle Private Residence Relief (PPR). This relief can be a significant tax saver for those selling their homes, but it is essential to understand the rules and regulations surrounding it.

What is PPR?

Firstly, PPR allows you to sell your main residence without incurring capital gains tax (CGT). However, if you have let out part of your home, it can affect your entitlement to PPR.

Tax when you sell your home: If you let out your home – GOV.UK (www.gov.uk)

If you rent out your home, then you will not be able to claim PPR for the period it is let. However, relief may still be available for the period you lived in the property and for the final 9 months of ownership.

a house for rent placard
Photo by Ivan Samkov on Pexels.com

How is PPR calculated if you let the property?

To calculate the PPR tax reduction for the let period, you will need to apportion the gain between the period it was your main residence and the period it was rented out. The amount of tax relief will be calculated based on the proportion of time the property was your main residence.

For example, if you lived in the property for five years, and then rented it out for two years, there would be seven years of ownership. The tax relief would apply for five years, but the remaining two years would be subject to CGT with an adjustment for the 9 month period.

How do you calculate the Gain?

Calculating the capital gain can be a complex process and may be affected by several factors such as the purchase and sale price, any home improvements made during ownership, and the length of ownership. It is recommended to seek specialist advice from a tax professional to ensure all factors are considered in the calculation.

person holding orange and white iphone case
Photo by cottonbro studio on Pexels.com

How is the Gain taxed and reported?

The rates of CGT vary depending on the individual’s income tax rate. Currently, basic rate taxpayers will pay CGT at a rate of 18%, and higher rate taxpayers will pay at a rate of 28% on gains above the tax-free allowance of £12,300 (2022/23), £6,000 (2023/24), £3,000 (2024/25).

This blog explains how CGT is reported to HMRC How and when do you report capital gains tax on residential property disposals? – Steve J Bicknell Tel 01202 025252

How can you use Form 17?

Its worth seeking advice before the sale of any property as there could be ways to reduce the CGT for example couples can use Form 17 to change the ownership Declare beneficial interests in joint property and income – GOV.UK (www.gov.uk) and make best use of their tax allowances.

Working away and conculsion

If you work away from home, you can still claim PPR if the property remains your primary residence. However, if you buy another property to live in, this may affect your eligibility for PPR.

In conclusion, PPR can be a valuable tax relief for those selling their main residence. However, if you have let out your property, this may affect your entitlement to PPR. It is essential to understand the rules and regulations surrounding PPR and seek specialist advice when necessary.

Which is better an LLP or Limited Company?

photo of people near wooden table

As an accountant, I am often asked by my clients what the differences are between an LLP and a Limited company. While both provide limited liability protection, there are some distinct differences between the two.

An LLP is a type of partnership structure that offers limited liability to its partners, which means that their personal assets are not at risk if the business runs into financial difficulties or is sued. An LLP is similar to a general partnership, but unlike general partnerships, the partners are not personally liable for the company’s debts.

A Limited Company is a separate legal entity with its own legal personality, and its owners are known as shareholders. A limited company offers limited liability for its shareholders, which means their liability is restricted to the amount they’ve invested in the company.

Differences and Things to Consider

  • an LLP is typically set up by professionals such as lawyers, accountants, or doctors who wish to operate as a partnership. Limited company can be set up by anyone, including sole traders who wish to take their business to the next level.
  • Property Investors sometimes use a Partnership or LLP as stepping stone to incorporation which benefits from special SDLT treatment.
  • Buy to Let investors prefer Companies as they can then recover all of the mortgage interest. This isn’t possible for individuals or partnerships as interest is removed and replace with the finance allowance. This can have a big impact for higher rate tax payers.
  • Holiday Let owners may prefer LLP’s especially if there are large Capital Allowances to be claimed
  • an LLP is taxed as a partnership, with profits being distributed amongst the partners and taxed at their individual tax rates.
  • In contrast, a Limited company is taxed separately from its owners, and profits are subject to corporation tax rates. This can make an LLP more tax-efficient for its partners. For long term investment and building up assets a company can be more tax efficient because Corporation Tax rates are lower than income tax rates.
  • With a company its easier to control when income is taken by the owners which could result in tax savings, partnership profits are immediately tax on the partners
  • an LLP does not have shares or shareholders, but rather partners who own a percentage of the business.

Funding Differences

One significant difference between LLPs and Limited Companies is that LLPs are relatively easier to set up and require lower capital outlay and less stringent regulatory requirements. The flip side of this is that limited liability protection may not be as comprehensive as it is with Limited Companies.

If you plan to raise funds for your business, Limited Companies have an advantage as investors are more likely to invest in these structures.

Changes in Ownership

Changes in ownership are more straightforward in a Limited company due to the ability to issue and transfer shares. In an LLP, changes in ownership can be cumbersome due to the need to re-do the partnership agreement and potentially consult with partners.

Overall, the decision between setting up an LLP or a Limited company depends on the specific needs of your business.

steve@bicknells.net

Directors Loan ISA (Innovative Finance ISA)

laughing businesswoman working in office with laptop

Individual Savings Accounts (ISA’s) are tax-efficient savings and investment accounts that allow individuals to earn interest or returns without paying income tax or capital gains tax on their earnings. There are several types of ISA’s available to investors, and each has its own limits and rules.

Cash ISA

Cash ISA’s let you save up to £20,000 a year tax-free, and the interest that’s earned is also tax-free. The average returns for cash ISA’s are typically low, as they are considered low-risk investments.

Stocks and Shares ISA

Stocks and Shares ISA’s allow investors to invest in stocks, shares, and various other investment products. They also have a £20,000 limit, but their performance is subject to market risks.

Innovative Finance ISA

Innovative Finance ISA’s (IFISA) are a relatively new type of ISA that allow investors to lend money to borrowers through peer-to-peer lending platforms. The returns on IFISA’s can be high, but they come with greater risk.

Directors Loan ISA and IFISA

One type of IFISA is the Director’s Loan ISA, which is available exclusively from rebuildingsociety.com. This platform enables investors to lend money to businesses while also enjoying tax-free returns.

The IFISA works by enabling investors to lend money to borrowers through peer-to-peer lending platforms, such as rebuildingsociety.com. These platforms then invest the money into various businesses or properties.

The IFISA is regulated by the Financial Conduct Authority (FCA), and many platforms are also members of the Peer-to-Peer Finance Association (P2PFA).

It is important to note that investing in IFISA’s can come with greater risks and it is not suitable for all investors. It is crucial to seek professional advice before investing.

The benefits of IFISA’s include tax-free returns and the ability to invest in businesses or properties that may provide higher returns than traditional investments.

However, investors should consider the risks aspect of investing, such as the possibility of losing their capital, the lack of liquidity, and the reliability of the companies or borrowers they lend their money to.

In conclusion, IFISA’s are an innovative way to invest and save tax-free earnings. Individuals should undertake thorough research and seek professional advice before investing to make an informed decision.

steve@bicknells.net

How does the Property Strategy -Purchase Lease Options and Purchase Options work?

happy couple holding and showing a house key

This is a relatively new strategy for residential property, although it has been used for many years in commercial property and property development. Basically, the seller agrees to lease the property now (so potential buyer doesn’t need the cash to buy it today) and then sell to buyer at future date at price agreed now. As property prices historically rise that means the future purchase will be at a discount to market price at that time.

Purchase Options


A purchase option gives the buyer the right to purchase the property at a specific price within a certain timeframe. This option is normally created by a written agreement between the buyer and the seller. The buyer must pay an option fee to the seller, which is normally non-refundable. If the buyer decides to exercise the option, the option fee will be deducted from the final purchase price. If the buyer decides not to exercise the option, the option fee will be retained by the seller.

Purchase Lease Options (Rent to Purchase/Rent to Own)


A purchase lease option (rent to purchase) allows the buyer to rent the property for a period of time with the option to purchase the property at a specific price. This agreement is normally set for a fixed term and in some agreements the monthly rent payments will be credited towards the final purchase price. If the buyer decides not to purchase the property at the end of the rental period, the option to purchase will expire and the buyer will not be entitled to a refund.

Advantages


Purchase options and purchase lease options (rent to purchase) allow the buyer to secure the property without having to pay the full purchase price upfront. This can be an advantage for buyers who do not have the cash available to purchase the property outright.

It may be of benefit to seller for example if they need to relocate, sales can take months to go through legals, this could be a faster option. It can also work well where the seller has little or no equity, so seller would probably leave them out of pocket.

Basically, this can be advantageous if the seller is in a hurry to sell but does not want to accept a lower price.

Disadvantages


Predicting the future is difficult and the option price agreed now might produce a big discount for the buyer, losing out on the sale uplift is potentially a downside for the seller, there is a risk that the buyer may not exercise the option, leaving the property unsold.

Heads of Terms in the Contract


The heads of terms in the contract should include details such as

  • Name and Address for both the buyer and seller
  • Property address
  • Agreed option fee which must be at least £1
  • The amount for which the property can be purchased
  • The length of the option period
  • Monthly lease (if applicable)
  • Any special terms and conditions

We recommend using a solicitor and taking legal advice Purchase Lease Option Solicitors | Bonallack & Bishop Solicitors (bishopslaw.co.uk)

Things to Check and what to say to vendors


Buyers should check if the mortgage lender will consent to letting the property as this may affect the agreement. Additionally, buyers should check the cost of the option and the typical length of the option period.

Typical Length of Option Period:
The typical length of the option period is between 3 to 5 years.

What to Say to Property Owners:
When approaching property owners, buyers should ask if the vendor would be interested in renting on a long-term let for between 3 to 5 years and if they would be interested in selling the property to them in the future.

In conclusion, purchase options and purchase lease options (rent to purchase) can be advantageous for both buyers and sellers. Buyers can secure the property without having to pay the full purchase price upfront, and sellers can secure a buyer without having to sell the property outright. It is important to have a written agreement in place and to ensure that both parties understand the agreement.

steve@bicknells.net

What are the occupancy conditions for holiday lets?

tender traveling woman on board of sailing yacht

If you own a furnished holiday let in the UK, it’s important to understand the occupancy rules set out in the HM Revenue & Customs (HMRC) HS253 guidelines. Meeting these conditions can make your holiday let a profitable and tax-efficient business. In this post, we’ll explain what the occupancy rules are, what records you need to keep, when you can use a grace period, and how to monitor your occupancy, along with some examples of records.

Occupancy Rules

To qualify as a furnished holiday let, your property must be:

  • available for bookings for at least 210 days per year
  • rented out to paying customers for at least 105 days of the year
  • lettings that exceed 31 continuous days must not exceed more than 155 days during the year. Lettings exceeding 31 days don’t count as holiday lets unless there are unforeseen circumstances.

If your property meets these criteria, you can take advantage of certain tax benefits, such as:

  • claiming capital allowances on furnishings and equipment – these allowance can be substantial where a previously residential property is changed to Holiday Lets (Serviced Accommodation)
  • paying business rates rather than council tax
  • Business Assets Disposal Relief
  • Business Asset Rollover Relief
  • Gift Holdover Relief
  • Splitting profits with your spouse without needing a Form 17
  • Full recovery of Mortgage Interest

Record-keeping

To prove that your property meets the occupancy rules, you need to keep accurate records. These should include:

  • all rentals, including dates and names of customers
  • evidence of the availability of the property for rent, such as an online listing or booking system
  • any periods when the property was unavailable for rent, such as maintenance or personal use

Monitoring occupancy

To ensure that you meet the occupancy criteria, it’s important to keep track of your bookings and availability. You can use a booking calendar to monitor the number of days your property is rented out and avoid exceeding the 31-day limit. There are also software programs that can help you manage your bookings and maintain records.

Examples of records

Here are some examples of records you should keep:

  • A record of all bookings, including the dates of arrival and departure, and the names of the customers
  • An availability calendar that shows when the property is available for rent
  • Invoices and receipts for all expenses related to the property, such as maintenance, cleaning, and repairs

Many operators use Channel Managers such as

Airbnb and Vacation Rental Channel Manager Feature – Guesty

or property managers for example

Book Your Stay | Property management — Grandeur Property

Or you could use systems like

Bedful Booking System

These will easily link to modern accounting systems like Accounting Software – Do Beautiful Business | Xero UK

Conclusion

Meeting the HMRC’s furnished holiday let occupancy rules can help you run your holiday let as a profitable and tax-efficient business. By keeping accurate records of your bookings, availability, and expenses, you can ensure that you meet the criteria and take advantage of the tax benefits. With the help of software and a good booking calendar, you can monitor your occupancy and avoid exceeding the 31-day limit.

steve@bicknells.net

How do Trusts work?

sign pen business document

It’s important to understand the most popular types of trust and how they work to protect assets, reduce taxes and manage tax affairs. Here are the top 7 types of trust:

  1. Bare Trusts: These trusts are simple and straightforward. The beneficiary receives the assets of the trust upon reaching legal age or at the discretion of the trustee. The income and gains from the trust are taxable income for the beneficiary.
  2. Interest in Possession Trusts (IIP): The beneficiary has the right to the income generated by the assets of the trust for a set period or for the rest of their life. The trust assets will be passed on to others after the beneficiary’s death.
  3. Discretionary Trusts: The trustee has control over when and how the income or assets of the trust are distributed among the beneficiaries. This provides flexibility if there are uncertain future circumstances or if the beneficiaries are not yet clear.
  4. Accumulation Trusts: Income earned by the trust is reinvested into the trust, rather than distributed to the beneficiaries immediately. This is useful if the trust is designed to support future beneficiaries, such as grandchildren who are still young.
  5. Mixed Trusts: These trusts combine elements of different trust types, suitable for complex estate planning or asset protection.
  6. Settlor-interested Trusts: These trusts come into play if the beneficiary is also the settlor (or creator) of the trust. The tax consequences are different and careful advice is required.
  7. Non-resident Trusts: If the trust is not based in the UK, it won’t be subject to UK inheritance tax regulations, but may be liable to tax in other jurisdictions. This can cause complications for UK residents who set up trusts overseas.

Trust law uses many specific terms which must be understood when dealing with trusts. Some common examples are:

  • Settlor: the person who creates the trust by transferring assets to it.
  • Trustee: the person who holds the property on trust for the benefit of the beneficiaries.
  • Beneficiary: the person who is entitled to use or enjoy the income or assets of the trust.

Trust Taxation

Trustees are responsible for paying tax on income received by accumulation or discretionary trusts. The first £1,000 is taxed at the standard rate.

If the settlor has more than one trust, this £1,000 is divided by the number of trusts they have. However, if the settlor has set up 5 or more trusts, the standard rate band for each trust is £200.

The tax rates are below.

Trust income up to £1,000

Type of incomeTax rate
Dividend-type income8.75%
All other income20%

Trust income over £1,000

Type of incomeTax rate
Dividend-type income39.35%
All other income45%

Dividends

Trustees do not qualify for the dividend allowance. This means trustees pay tax on all dividends depending on the tax band they fall within.

Interest in possession trusts

The trustees are responsible for paying Income Tax at the rates below.

Type of incomeIncome Tax rate
Dividend-type income8.75%
All other income20%

Sometimes the trustees ‘mandate’ income to the beneficiary. This means it goes to them directly instead of being passed through the trustees.

If this happens, the beneficiary needs to include this on their Self Assessment tax return and pay tax on it.

There are changes to the tax of trusts coming in 2024 HMRC Trusts and Estates Newsletter: April 2023 – GOV.UK (www.gov.uk)

Capital Gains Tax

For the 2023 to 2024 tax year, the tax-free allowance for trusts is:

10 Year Charge

There are other charges that can be applied to trusts including the 10 year charge Trusts and Inheritance Tax – GOV.UK (www.gov.uk)

Our Expert

We have our own expert – Claire Forth ACMA CTA – if you need help with Trusts please get in touch

We recommend Bonallack & Bishop Solicitors for the legal work.

steve@bicknells.net

Charity News Update

Download a free copy from our website we have 9 pages of guidance covering

  • The Cost of Living Crisis
  • Charity Law Reform
  • Annual Return Changes
  • Use of Social Media
  • The risk from Cyber Crime
  • Accountancy and Tax update
  • Fundraising update
  • VAT update

Plus lots of other great advice for Charities.

steve@bicknells.net