• Thursday, December 05, 2019 10:07 AM | Farah Mendlesohn (Administrator)

    In a very complex decision, Eynsham Cricket Club have lost their four year case to secure VAT relief on the rebuild of their club house, on the grounds that they are not a charity but CASC. However, the court has ruled that if they had been a charity then they would have been eligible, not withstanding that the primary and preferred users are club members, as long as the facilities are available to the community. 

    Graham Elliot at Charity Tax Group offers a dissection of the case.

  • Tuesday, December 03, 2019 9:03 AM | Farah Mendlesohn (Administrator)

    We are delighted to collaborate with AAT South Wales on a *free* CPD Training event in Cardiff, 21st March 2020. Topics include avoiding fraud in the charity sector and meeting the @ChtyCommission's benchmark standards for Independent Examination.

    Register now.

  • Tuesday, November 26, 2019 10:27 AM | Farah Mendlesohn (Administrator)

    This is rather big news and could have significant fall out for Charities both in terms of costs and the reliability of site identification:


    Special report The sale of one of the internet’s most popular registries to a private equity firm has revived concerns over how the domain name system is governed.

    At the end of last week, the Internet Society (ISOCannounced that it has sold the rights to the .org registry for an undisclosed sum to a private equity company called Ethos Capital. The deal is set to complete in the first quarter of next year.

    The decision shocked the internet industry, not least because the .org registry has always been operated on a non-profit basis and has actively marketed itself as such. The suffix “org” on an internet address – and there are over 10 million of them – has become synonymous with non-profit organizations.

    Read More

  • Thursday, November 14, 2019 11:15 AM | Farah Mendlesohn (Administrator)

    It's presumably safe to assume that if someone is employing an IE they have a concern for probity, but this case is interesting: if you are running a charity be clear who owns what, and make sure all your collaborations are visible in the accounts and analysis:  Christ Embassy. 

  • Tuesday, November 12, 2019 11:34 AM | Farah Mendlesohn (Administrator)

    “It is legitimate and healthy for charities to speak up for the causes they serve. But appearing to take a political position on either side could risk undermining public confidence in charity as something special, an issue which our chief executive made clear in her recent blog.” - See more here. 

  • Tuesday, November 05, 2019 12:19 PM | Farah Mendlesohn (Administrator)

    As part of ensuring our compliance with GDPR we are undertaking an overhaul of the membership and contacts database. Please don't be alarmed if you receive requests to add information, or emails checking you do still want to be listed in certain places. We've deleted a lot of duplicate fields and that means we merged a lot of information.

  • Thursday, October 31, 2019 10:39 AM | Farah Mendlesohn (Administrator)

    Deputy Chair Susan Robinson writes: The Times and Sky News have been focusing on the amount of ‘money’ some of the large military charities have been sitting on. The analysis of these reports is somewhat flawed as they have not fully understood the difference on unrestricted reserves and free reserves nor the longer term requirements of the work that they will be doing with beneficiaries over a number of years. What it does emphasise is the importance have having a clear stated and understandable reserve policy in the Trustee Report. Further the report should be clear on what they are doing and will need to do in the future.

    Times article here. 

  • Wednesday, October 09, 2019 9:51 AM | Farah Mendlesohn (Administrator)

    In light of recent criticism aimed squarely at the auditing profession, the FRC has beefed up its going concern requirements for audits commencing 15 December. In the first of a two-part series, Steve Collings takes a look at some of the changes.

    Full article here: https://www.accountingweb.co.uk/business/financial-reporting/frc-toughens-going-concern-requirements-part-1#.XZ2fNlQD-Dw.twitter

  • Tuesday, October 08, 2019 1:29 PM | Farah Mendlesohn (Administrator)

    The Charity Commission have released a check list: "governance, finance and resilience: 15 questions trustees should ask."

  • Tuesday, October 08, 2019 9:50 AM | Farah Mendlesohn (Administrator)

    CONFERENCE, Thursday 7th November 2019, Edinburgh

    The Scottish Government's consultation on proposals to change Scottish charity law closed on 1st April 2019 with its response and recommendations to come once all responses have been considered. Read more about the conference here.

    Featuring Lindsay Montgomery CBE, Board Chair, OSCR; Pat Armstrong OBE, Chief Executive, ACOSVO (Association of Chief Officers of Scottish Voluntary Organisations); Anna Fowlie, Chief Executive Officer, SCVO; and Dr Sophie Flemig, Chief Executive, The Cattanach Charitable Trust and Member, Accounts Commission for Scotland, this conference will examine the Scottish Government's proposals to change that law.

    The conference will:

    • discuss the wider strategic picture for charities and the Third Sector in Scotland
    • consider how the status and value of modern charities in Scotland can be more comprehensively enhanced
    • assess core challenges on leadership, funding, social partnership and the core value of charities to civic Scotland

    Featuring speakers from OSCR, ACOSVO, SCVO and the Catanach Trust

    Read more about the featured speakers here.

    Click here to read more

    Book 3 delegate
    places for
    the price of 2

    (discount applied automatically at
    end of booking process)

    Click here to view agenda

    15% off if not attended MacKay Hannah conference before
    (use code NEW15
    where prompted)

    Click here to book a place

    15% off if not attended MacKay Hannah conference in past year
    (use code RETURN15
    where prompted)

    Read more about the conference and agenda for the day on our website

    To book a place, use the button above or
    contact Gail at ghannah@mackayhannah.com or on 0131 556 1500.

    If you are a small charity or voluntary organisation,
    and the cost of this conference will make it difficult for you to attend,
    please contact Gail to discuss and we will see what we may be able do.  

    Contact Angus at amackay@mackayhannah.com or on 0131 556 1500

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The Association of Charity Independent Examiners

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