{"insights":{"1564659698783":{"insightType":"CUSTOM_FORM","title":"How can I raise finance for my business? ","link":"https://www.bishopfleming.co.uk/your-challenges/how-can-i-raise-finance-my-business","summary":"

Whether you are starting out, wanting to grow your business, need to inject funds or protect your business, the likelihood is that you will need to raise some form of additional financing.

","linkLabel":"Read More","tag":"Article","backgroundSwoosh":"","image":{"mid":"1199","full_image":"/sites/default/files/2019-11/GettyImages-1040303566%20resized.jpg","thumb_image":"/sites/default/files/styles/large/public/2019-11/GettyImages-1040303566%20resized.jpg?itok=pWI-aK1w"}},"1564667476991":{"insightType":"CUSTOM_FORM","title":"Volunteering - what you should consider","summary":"

Volunteers' Week recognises the contribution of over 20 million people who volunteer in their communities across the UK.

","link":"https://www.bishopfleming.co.uk/insights/article/volunteering-what-you-should-consider","linkLabel":"Read More","tag":"Article","backgroundSwoosh":"","image":{"mid":"1008","full_image":"/sites/default/files/2019-09/GettyImages-986900214%20resized.jpg","thumb_image":"/sites/default/files/styles/large/public/2019-09/GettyImages-986900214%20resized.jpg?itok=a8bzPODr"}},"1564667648913":{"insightType":"CUSTOM_FORM","link":"https://www.bishopfleming.co.uk/insights/factsheet/charities-trustees-responsibilities","title":"Charities: Trustees’ Responsibilities","linkLabel":"Read More","tag":"Guide","summary":"

Read our factsheet

","backgroundSwoosh":"","image":{"mid":"1006","full_image":"/sites/default/files/2019-09/Man%201%20resized.jpg","thumb_image":"/sites/default/files/styles/large/public/2019-09/Man%201%20resized.jpg?itok=fMjYDe46"}},"1564667801741":{"insightType":"TESTI_FORM","title":"Don't just take our word for it","summary":"

Take a look at what out other clients say about us.

","linkLabel":"Read More","tag":"Testimonials","citation":"Malvern Theatres Trust","testimonialText":"Bishop Fleming have acted as our auditors for the last eight years. They have always been very helpful with any queries and are knowledgeable in the charity sector, offering advice and guidance when needed. We would have no hesitation in recommending them.","link":"https://www.bishopfleming.co.uk/insights?category=169"},"1564668046679":{"insightType":"CUSTOM_FORM","title":"Charity Brochure","linkLabel":"Download here","tag":"Guide","summary":"

Our Charities and Not for Profit brochure provides information on how our charities specialists can help you and case studies of projects recently completed. Download your copy!

","backgroundSwoosh":"","image":{"mid":"4672","full_image":"/sites/default/files/2023-03/GettyImages-1204007768.jpg","thumb_image":"/sites/default/files/styles/large/public/2023-03/GettyImages-1204007768.jpg?itok=BjpuENZ_"},"link":"https://www.bishopfleming.co.uk/sites/default/files/2023-03/introducing_our_expertise_-_charities_2023.pdf"},"1564668180926":{"insightType":"CUSTOM_FORM","title":"David Butler ","summary":"

Audit Partner

","link":"https://www.bishopfleming.co.uk/our-people/david-butler","linkLabel":"View Profile","tag":"People","image":{"mid":"907","full_image":"/sites/default/files/2019-08/Butler%20David.png","thumb_image":"/sites/default/files/styles/large/public/2019-08/Butler%20David.png?itok=BUASYzsv"}},"1564668293009":{"insightType":"CUSTOM_FORM","title":"Meet our senior team","link":"https://www.bishopfleming.co.uk/our-people?sector=264","linkLabel":"Click here","tag":"People","summary":"

","backgroundSwoosh":"dark-red","overlayIcon":{"mid":"905","full_image":"/sites/default/files/2019-08/People_Directory_wo_2.svg","thumb_image":"/sites/default/files/styles/large/public/2019-08/People_Directory_wo_2.svg?itok=U8FsBCj3"}},"1564668408233":{"insightType":"CUSTOM_FORM","title":"Charitable Giving","link":"https://www.bishopfleming.co.uk/insights/charitable-giving","summary":"

Read our factsheet

","linkLabel":"Read more","tag":"Guide","backgroundSwoosh":"dark-red","overlayIcon":{"mid":"911","full_image":"/sites/default/files/2019-08/How_do_I_wo_1.svg","thumb_image":"/sites/default/files/styles/large/public/2019-08/How_do_I_wo_1.svg?itok=ZYx66EyZ"}},"1564668672070":{"insightType":"CUSTOM_FORM","title":"Internal fraud costing the charity sector billions","link":"https://www.bishopfleming.co.uk/insights/article/internal-fraud-costing-charity-sector-billions","summary":"

The guidance published on fraud often overlooks the risks from within charities themselves.

","linkLabel":"Read More","tag":"Article","backgroundSwoosh":"","image":{"mid":"1009","full_image":"/sites/default/files/2019-09/Money%20coins%20and%20notes%20resized.jpg","thumb_image":"/sites/default/files/styles/large/public/2019-09/Money%20coins%20and%20notes%20resized.jpg?itok=_O9k3JLB"}},"1564668751535":{"insightType":"CUSTOM_FORM","title":"Accounting for Grants","link":"https://www.bishopfleming.co.uk/insights/article/accounting-grants","summary":"

","linkLabel":"Read More","tag":"Article","backgroundSwoosh":"dark-blue","overlayIcon":{"mid":"913","full_image":"/sites/default/files/2019-08/News_wo.svg","thumb_image":"/sites/default/files/styles/large/public/2019-08/News_wo.svg?itok=o_9ohhPM"}},"1564668933877":{"insightType":"CUSTOM_FORM","title":"Jon Sparkes","summary":"

Tax Director

","linkLabel":"View Profile","link":"https://www.bishopfleming.co.uk/our-people/jon-sparkes","image":{"mid":"908","full_image":"/sites/default/files/2019-08/Sparkes%20Jon.png","thumb_image":"/sites/default/files/styles/large/public/2019-08/Sparkes%20Jon.png?itok=D_WusI0h"},"tag":"People"},"1565797025138":{"insightType":"TESTI_FORM","summary":"

Take a look at what our other clients say about us

","testimonialText":"Bishop Fleming have always been extremely helpful and professional in their support of our charity. Their Charity sector expertise and independent advice is reassuring and appreciated.","citation":"Cornwall Air Ambulance","title":"Don't just take our word for it","tag":"Testimonials","linkLabel":"View Testimonials","link":"https://www.bishopfleming.co.uk/insights?category=169"},"1565967863912":{"insightType":"CUSTOM_FORM","title":"Insider fraud - an alert for charities","link":"https://www.bishopfleming.co.uk/insights/articles/insider-fraud-alert-charities","linkLabel":"Read More","tag":"Article","image":{"mid":"935","full_image":"/sites/default/files/2019-08/Young%20Businessman%20at%20laptop%20compressed_1.jpg","thumb_image":"/sites/default/files/styles/large/public/2019-08/Young%20Businessman%20at%20laptop%20compressed_1.jpg?itok=Zi9Nv8X1"},"summary":"

"},"1573035535994":{"insightType":"CUSTOM_FORM","link":"https://www.bishopfleming.co.uk/insights/video/malvern-theatres-case-study","title":"Malvern Theatres Case Study","summary":"

Nic Lloyd, Chief Executive, talks about the success of the partnership between Malvern Theatres and Bishop Fleming.

","image":{"mid":"1195","full_image":"/sites/default/files/2019-11/Malvern%20Theatres.JPG","thumb_image":"/sites/default/files/styles/large/public/2019-11/Malvern%20Theatres.JPG?itok=AfdAG1Ya"},"tag":"Video","linkLabel":"Watch Video"},"1575646873833":{"insightType":"CUSTOM_FORM","title":"Public Benefit Reporting","summary":"

","overlayIcon":{"mid":"1286","full_image":"/sites/default/files/2019-12/BF_Icons_White-Documents-Policies_0.svg","thumb_image":"/sites/default/files/styles/large/public/2019-12/BF_Icons_White-Documents-Policies_0.svg?itok=MhfvTkD-"},"backgroundSwoosh":"dark-red","link":"https://www.bishopfleming.co.uk/insights/article/public-benefit-reporting","linkLabel":"Read More","tag":"Article"},"1583765753980":{"insightType":"CUSTOM_FORM","summary":"

The arrival of coronavirus in the UK and the announcement of a government action plan earlier this week has prompted many businesses to consider the impact this might have on their operations.

","link":"https://www.bishopfleming.co.uk/insights/article/are-charities-prepared","linkLabel":"Read More","title":"Are charities prepared?","overlayIcon":{"mid":"1531","full_image":"/sites/default/files/2020-03/BF_Icons_Teal-News.svg","thumb_image":"/sites/default/files/styles/large/public/2020-03/BF_Icons_Teal-News.svg?itok=9b0cyn9w"},"backgroundSwoosh":"white","tag":"Article"},"1586946240759":{"insightType":"CUSTOM_FORM","title":"Charities need to be vigilant as incidents of fraud surge","summary":"

It is true that crises bring out the best and the worst in people. The media has been full of articles about the acts of human kindness that are an inspiration to us all.

","link":"https://www.bishopfleming.co.uk/insights/charities-need-be-vigilant-incidents-fraud-surge","linkLabel":"Read More","tag":"Article","image":{"mid":"1716","full_image":"/sites/default/files/2020-04/Storm%20clouds.jpg","thumb_image":"/sites/default/files/styles/large/public/2020-04/Storm%20clouds.jpg?itok=zRz42VQz"}},"1586946377614":{"insightType":"CUSTOM_FORM","title":"Government confirms Gift Aid available on donated ticket costs","summary":"

Responding to a written question to Parliament, Lord Agnew, the Minister of State for H M Treasury confirmed that Theatres and other cultural venues that are charities will be eligible to claim Gift Aid on donated ticket costs.

","link":"https://www.bishopfleming.co.uk/insights/article/government-confirms-gift-aid-available-donated-ticket-costs","linkLabel":"Read More","tag":"Article","image":{"mid":"1713","full_image":"/sites/default/files/2020-04/GettyImages-1093915698_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2020-04/GettyImages-1093915698_0.jpg?itok=cVJ_yNp3"}},"1586946541012":{"insightType":"CUSTOM_FORM","title":"COVID-19 and charity accounts disclosures","summary":"

The Charities SORP Committee has recently issued advice on the impact of COVID-19 control measures on charity accounts reporting.

","link":"https://www.bishopfleming.co.uk/insights/article/covid-19-and-charity-accounts-disclosures","linkLabel":"Read More","tag":"Article","overlayIcon":{"mid":"1718","full_image":"/sites/default/files/2020-04/BF_Icons_Teal-Documents-Policies.svg","thumb_image":"/sites/default/files/styles/large/public/2020-04/BF_Icons_Teal-Documents-Policies.svg?itok=DDwUc87z"},"backgroundSwoosh":"white"},"1593594121683":{"insightType":"CUSTOM_FORM","image":{"mid":"1912","full_image":"/sites/default/files/2020-07/Capture.JPG","thumb_image":"/sites/default/files/styles/large/public/2020-07/Capture.JPG?itok=YfXjXxZ2"},"title":"Webinar: The impact of effective decision making on your charity","summary":"

Watch our webinar with Manifesto, VWV and HSBC where we discuss the impact that effective decision making and good communication can have on an organisation as we emerge from the COVID-19 pandemic.

","link":"https://www.bishopfleming.co.uk/insights/webinar-impact-effective-decision-making-your-charity","linkLabel":"Watch Webinar","tag":"Video"},"1595842086044":{"insightType":"CUSTOM_FORM","title":"MTD for ALL VAT registered charities from 1 April 2022","summary":"

From the 1 April 2022 all VAT registered charities, in line with other VAT registered businesses will be within the scope of Making Tax Digital (MTD) for VAT.

","link":"https://www.bishopfleming.co.uk/insights/mtd-all-vat-registered-charities-1-april-2022","linkLabel":"Read More","tag":"Article","image":{"mid":"1990","full_image":"/sites/default/files/2020-07/Probate%201%20-%20GettyImages-844470248.jpg","thumb_image":"/sites/default/files/styles/large/public/2020-07/Probate%201%20-%20GettyImages-844470248.jpg?itok=RCgMrD35"}},"1596020591902":{"insightType":"CUSTOM_FORM","title":"Facility to benefit from inactive or dormant charities’ funds","summary":"

A programme that is managed by the Charity Commission and the charity UKCG is to continue to be funded until March 2021.

","link":"https://www.bishopfleming.co.uk/insights/facility-benefit-inactive-or-dormant-charities-funds","linkLabel":"Read More","tag":"Article","image":{"mid":"2001","full_image":"/sites/default/files/2020-07/GettyImages-1171268236.jpg","thumb_image":"/sites/default/files/styles/large/public/2020-07/GettyImages-1171268236.jpg?itok=E5kU-U5p"}},"1599662541054":{"insightType":"CUSTOM_FORM","title":"Charities win zero rate digital advertising","summary":"

HMRC has changed its guidance on the VAT treatment of supplies of digital advertising to charities following extensive discussions led by the Charity Tax Group.

","link":"https://www.bishopfleming.co.uk/insights/charities-win-zero-rate-digital-advertising","linkLabel":"Read More","image":{"mid":"2102","full_image":"/sites/default/files/2020-09/Business%20woman%20are%20checking%20stock%20market.jpg","thumb_image":"/sites/default/files/styles/large/public/2020-09/Business%20woman%20are%20checking%20stock%20market.jpg?itok=MqaUA3c-"},"tag":"Article"},"1600181559036":{"insightType":"CUSTOM_FORM","title":"Charity Borrowing and Mortgages – a reminder","link":"https://www.bishopfleming.co.uk/insights/charity-borrowing-and-mortgages-reminder","date":"","tag":"Article","image":{"mid":"2159","full_image":"/sites/default/files/2020-09/GettyImages-480794559.jpg","thumb_image":"/sites/default/files/styles/large/public/2020-09/GettyImages-480794559.jpg?itok=EYpXE0ku"},"summary":"

Before committing to any secured borrowing, Trustees should be aware of the rules which charities need to follow.

","linkLabel":"Read more"},"1601387961020":{"insightType":"CUSTOM_FORM","title":"Gift Aid – have you ticked the box?","summary":"

Did you know that under the Gift Aid scheme, when you make a donation to charity, the charity can benefit from an extra 25p for every £1 you donate at no extra cost to you?

","link":"https://www.bishopfleming.co.uk/insights/gift-aid-have-you-ticked-box","linkLabel":"Read More","tag":"Article","image":{"mid":"2157","full_image":"/sites/default/files/2020-09/GettyImages-75406369.jpg","thumb_image":"/sites/default/files/styles/large/public/2020-09/GettyImages-75406369.jpg?itok=LBt3ED2W"}},"1601388363161":{"insightType":"CUSTOM_FORM","title":"Retail Gift Aid Scheme","summary":"

The Retail Gift Aid Scheme (RGAS) was introduced to allow charities in receipt of goods from UK tax paying individuals, to be able to claim Gift Aid on the profit from selling the goods.

","link":"https://www.bishopfleming.co.uk/insights/retail-gift-aid-scheme","linkLabel":"Read More","tag":"Article","image":{"mid":"2162","full_image":"/sites/default/files/2020-09/GettyImages-147002922.jpg","thumb_image":"/sites/default/files/styles/large/public/2020-09/GettyImages-147002922.jpg?itok=z9QSrBa6"}},"1601388941332":{"insightType":"CUSTOM_FORM","title":"Could you claim Gift Aid on your admission fees?","summary":"

A fee paid to enter and view charity property is not a gift so does not qualify for Gift Aid, however, where a visitor makes a donation that allows them to view the property this may qualify.

","image":{"mid":"2163","full_image":"/sites/default/files/2020-09/GettyImages-1160853006.jpg","thumb_image":"/sites/default/files/styles/large/public/2020-09/GettyImages-1160853006.jpg?itok=kTCwDCT_"},"tag":"Article","link":"https://www.bishopfleming.co.uk/insights/could-you-claim-gift-aid-your-admission-fees","linkLabel":"Read More"},"1601389157537":{"insightType":"CUSTOM_FORM","title":"You may be able to claim Gift Aid on donated tickets costs","summary":"

The ongoing COVID-19 pandemic has meant many theatres and other visitor attractions such as museums and galleries have remained closed and had to cancel a number of performances and events.

","link":"https://www.bishopfleming.co.uk/insights/you-may-be-able-claim-gift-aid-donated-tickets-costs","linkLabel":"Read More","tag":"Article","image":{"mid":"2164","full_image":"/sites/default/files/2020-09/GettyImages-86510461.jpg","thumb_image":"/sites/default/files/styles/large/public/2020-09/GettyImages-86510461.jpg?itok=8xa_ooRY"}},"1603182061197":{"insightType":"CUSTOM_FORM","title":"A focus on COVID-19 is leaving charities susceptible to fraud","summary":"

The global pandemic has not affected charities in anything like a consistent manner. Some charities have seen income rise, as government, trusts and foundations look to support the sector. Others have been able to control their costs to protect their cashflow. However, some are experiencing significant financial difficulties.

","link":"https://www.bishopfleming.co.uk/insights/focus-covid-19-leaving-charities-susceptible-fraud","linkLabel":"Read More","tag":"Article","image":{"mid":"2219","full_image":"/sites/default/files/2020-10/GettyImages-1137748643.jpg","thumb_image":"/sites/default/files/styles/large/public/2020-10/GettyImages-1137748643.jpg?itok=ErdASWNh"}},"1608550247415":{"insightType":"CUSTOM_FORM","title":"Does your Independent School have a presence overseas?","summary":"

A number of Independent Schools in the UK have branched out into international projects and there are a number of complex tax considerations that arise when starting to look to operate overseas.

","link":"https://www.bishopfleming.co.uk/insights/does-your-independent-school-have-presence-overseas","linkLabel":"Read More","tag":"Article","image":{"mid":"2439","full_image":"/sites/default/files/2020-12/Colouring%20in%20class_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2020-12/Colouring%20in%20class_0.jpg?itok=g9NLbtbU"}},"1608550293148":{"insightType":"CUSTOM_FORM","title":"Does your Independent School have non-charitable income?","summary":"

Independent Schools that qualify as charities benefit from a charitable exemption from corporation tax on a number of income streams.

","link":"https://www.bishopfleming.co.uk/insights/does-your-independent-school-have-non-charitable-income","linkLabel":"Read More","tag":"Article","image":{"mid":"2440","full_image":"/sites/default/files/2020-12/GettyImages-641755684.jpg","thumb_image":"/sites/default/files/styles/large/public/2020-12/GettyImages-641755684.jpg?itok=wsMe2lw_"}},"1611134983406":{"insightType":"CUSTOM_FORM","title":"Introducing our expertise: Independent Schools","link":"https://www.bishopfleming.co.uk/sites/default/files/2021-01/Introducing%20our%20expertise%20-%20Independent%20School%20FINAL%20v3.pdf","linkLabel":"Download Brochure","summary":"

We have an unrivalled reputation in both compliance and advisory work, which ranges from statutory audits through to acquisition and mergers. Download our brochure to find out how we can help you.

","image":{"mid":"2496","full_image":"/sites/default/files/2021-01/Independent%20Schools_0.png","thumb_image":"/sites/default/files/styles/large/public/2021-01/Independent%20Schools_0.png?itok=eTSMXv5_"},"tag":"Guide"},"1615563927783":{"insightType":"CUSTOM_FORM","title":"Writing a reserves policy","summary":"

The charity sector is unique in its reporting of reserves, and this is one of the most important policies included within your annual financial statements.

","link":"https://www.bishopfleming.co.uk/insights/writing-reserves-policy","linkLabel":"Read More","tag":"Article","image":{"mid":"2769","full_image":"/sites/default/files/2021-03/Business%20Meeting%202.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-03/Business%20Meeting%202.jpg?itok=FdAFy2Pr"}},"1617188305138":{"insightType":"CUSTOM_FORM","title":"Helping Charity Trustees feel certain in uncertain times","summary":"

The Charity Commission provides guidance to Trustees and those charged with governance through a raft of very helpful documents – the “CC” guidance publications.

","link":"https://www.bishopfleming.co.uk/insights/helping-charity-trustees-feel-certain-uncertain-times","linkLabel":"Read More","tag":"Article","image":{"mid":"2864","full_image":"/sites/default/files/2021-03/GettyImages-944060494.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-03/GettyImages-944060494.jpg?itok=dIjhWf4m"}},"1621266796850":{"insightType":"CUSTOM_FORM","title":"The Charities Bill","summary":"

The Charities Bill announced in the Queens Speech on 11th May 2021 proposes several changes to charity law. These changes have been proposed to “address a range of issues in charity law that hamper charities’ day-to-day\".

","link":"https://www.bishopfleming.co.uk/insights/charities-bill","linkLabel":"READ MORE","tag":"Article","image":{"mid":"2972","full_image":"/sites/default/files/2021-05/Charitiy%20Decision%20Making_2.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-05/Charitiy%20Decision%20Making_2.jpg?itok=NA5rJy0t"}},"1622651677525":{"insightType":"CUSTOM_FORM","title":"Managing charity property ","tag":"Video","link":"https://www.bishopfleming.co.uk/insights/managing-charity-property","linkLabel":"WATCH NOW","image":{"mid":"3086","full_image":"/sites/default/files/2021-06/Charities_property_webinar_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-06/Charities_property_webinar_0.jpg?itok=piOpQGTg"},"summary":"

Our Charity & NFP webinar included specialists from Bishop Fleming, Stephens Scown and Bruton Knowles. They discussed key issues affecting charities and their property during and following the Covid-19 pandemic.

"},"1625838726512":{"insightType":"CUSTOM_FORM","title":"Green procurement rules for academies and charities","summary":"

A new Public Procurement Notice affecting academies and charities is aimed at tackling climate change and reducing waste.

","link":"https://www.bishopfleming.co.uk/insights/green-procurement-rules-academies-and-charities","linkLabel":"READ MORE","tag":"Article","image":{"mid":"3164","full_image":"/sites/default/files/2021-07/1.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-07/1.jpg?itok=6wGpa-MP"}},"1626792137556":{"insightType":"CUSTOM_FORM","title":"Property Disposals: Potential Tax Risks for Charities","summary":"

A charity generally benefits from a tax exemption for disposals of property from Capital Gains Tax or Corporation Tax on capital gains for charitable companies.

","link":"https://www.bishopfleming.co.uk/insights/property-disposals-potential-tax-risks-charities","linkLabel":"READ MORE","tag":"Article","image":{"mid":"3217","full_image":"/sites/default/files/2021-07/Bills%20Calculator_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-07/Bills%20Calculator_0.jpg?itok=nY3uGZrP"}},"1626792178144":{"insightType":"CUSTOM_FORM","title":"Chargeable Gains: Tax Relief for Charities","summary":"

Many charities hold assets such as property or investments to generate funds for the charity, but what happens if the charity makes a gain when it sells of those assets?

","link":"https://www.bishopfleming.co.uk/insights/chargeable-gains-tax-relief-charities","linkLabel":"READ MORE","tag":"Article","image":{"mid":"3218","full_image":"/sites/default/files/2021-07/GettyImages-1214479802_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-07/GettyImages-1214479802_0.jpg?itok=_fOftxeF"}},"1627292925312":{"insightType":"CUSTOM_FORM","title":"Kreston Charities Report 2021","summary":"

This research carried out by the Kreston Charity Group paints a mixed picture of the current financial health of the charity sector but, with a confident outlook for the future.

","link":"https://www.bishopfleming.co.uk/insights/kreston-charities-report-2021","linkLabel":"READ MORE","tag":"Report","image":{"mid":"3237","full_image":"/sites/default/files/2021-07/Kreston-Charities-Report_Page_01%20%281%29.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-07/Kreston-Charities-Report_Page_01%20%281%29.jpg?itok=PYGAJ8Vg"}},"1627482192584":{"insightType":"CUSTOM_FORM","title":"Could a charity be a PIE? The Charity Commission view is shared","summary":"

The government issued a consultation in March 2021 on how companies report governance and finances, how reports should be audited, changing audit markets and potential changes in regulators.

","link":"https://www.bishopfleming.co.uk/insights/could-charity-be-pie-charity-commission-view-shared","image":{"mid":"3256","full_image":"/sites/default/files/2021-07/GettyImages-842852670_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-07/GettyImages-842852670_0.jpg?itok=zsIfjaip"},"tag":"Article","linkLabel":"READ MORE"},"1635347863429":{"insightType":"CUSTOM_FORM","title":"A Charitable Budget?","summary":"

Many charities have benefitted from specific additional funding during the pandemic, but many still face an uncertain financial future with increasing costs of fuel, and inflationary pressures on wages affecting charities as much as any other business.

","link":"https://www.bishopfleming.co.uk/insights/charitable-budget","linkLabel":"READ MORE","tag":"Article","image":{"mid":"3435","full_image":"/sites/default/files/2021-10/Care%20Home_0.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-10/Care%20Home_0.jpg?itok=W2LhNj4X"}},"1638275171077":{"insightType":"CUSTOM_FORM","title":"Northcott Theatre Sponsorship","summary":"

We have partnered with Exeter Northcott Theatre in a year-long campaign to support its charitable work.

","link":"https://www.bishopfleming.co.uk/insights/northcott-theatre-sponsorship","linkLabel":"READ MORE","tag":"Article","image":{"mid":"3525","full_image":"/sites/default/files/2021-11/News-page-banner%20%281%29.png","thumb_image":"/sites/default/files/styles/large/public/2021-11/News-page-banner%20%281%29.png?itok=3Aha1NJ4"}},"1638275225001":{"insightType":"CUSTOM_FORM","title":"Internal fraud costing the charity sector billions","summary":"

Fraud has been a topic of conversation in recent years, mainly due to the growing sophistication of fraudsters and our increasing reliance on IT systems.

","link":"https://www.bishopfleming.co.uk/insights/internal-fraud-costing-charity-sector-billions","linkLabel":"READ MORE","tag":"Article","image":{"mid":"3526","full_image":"/sites/default/files/2021-11/Insight%20Landing%20Page%20-%20Charities_2.jpg","thumb_image":"/sites/default/files/styles/large/public/2021-11/Insight%20Landing%20Page%20-%20Charities_2.jpg?itok=4iPUSZ3X"}},"1638275273730":{"insightType":"CUSTOM_FORM","title":"Charity Trustees: what you should consider to reduce the risk of fraud","summary":"

As it is International Charity Fraud Awareness Week, Trustees should consider several key issues to reduce the risk of fraud on their charity. How you can be vigilant to avoid your charity being a victim of fraud?

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The Chancellor has announced extra support for businesses impacted by the Omicron variant of COVID-19 as the economy continues to be hit by the pandemic. The SSP rebate scheme is reinstated.

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Len leads the VAT team at Bishop Fleming and brings a wealth of experience and a practical approach to provide user-friendly VAT advice and get the best solutions for his clients.

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This webinar will help you to get to grips with employment status (for tax purposes) and the need to determine it with regards to individuals working for your business.

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Employment status defines the rights and responsibilities of a worker and is a key consideration for an organisation in its relationship with that worker.

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Many charities will have seen their taxable income streams negatively impacted by COVID restrictions. Last year HMRC announced its policy to help with this.

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Our specialist team review the latest developments in the sector, discussing some of the governance failings in the sector and the recent Charity Commission findings and outcomes.

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Join our dedicated mailing list to stay up to date with all things Charities & Not for Profit

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If you are thinking of making a gift to charity, this fact sheet summarises how to make tax-effective gifts.

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Local amateur sports clubs may wish to register with HMRC as Community Sports Clubs (CASCs) and benefit from a range of tax reliefs including Gift Aid. This fact sheet considers the tax benefits and the registration requirements that clubs have to satisfy.

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Social enterprise entity is a business with primarily social objectives. Any surpluses made are reinvested into the main principle of that entity (or into the community) rather than maximising profit for shareholders.

","link":"https://www.bishopfleming.co.uk/insights/social-enterprise-entity-structures","linkLabel":"DOWNLOAD FACTSHEET","tag":"Guide","image":{"mid":"4131","full_image":"/sites/default/files/2022-06/Insight%20Landing%20Page%20-%20Factsheets_0_18.jpg","thumb_image":"/sites/default/files/styles/large/public/2022-06/Insight%20Landing%20Page%20-%20Factsheets_0_18.jpg?itok=8_6rAmok"}},"1655714702870":{"insightType":"CUSTOM_FORM","title":"Is it a grant or is it a contract?","summary":"

David Butler considers the intricacies of grant accounting and whether it really is a grant in the first place or should we be accounting for it as a contract.

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The Government has a target of 300,000 charge points being installed by 2030 and education is expected to play a significant role in this process.

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VAT Partner Len Dean reviews the rules for VAT zero-rating of college buildings, including the change of use and disposal provisions, taking account of recent developments.

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Following VAT caselaw developments in recent years, HMRC notified a major change in its VAT policy of ‘Business / Non-business’ with Revenue & Customs Brief 10 (2022) issued on 1 June 2022.

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The Kreston Charity Report 2023 is now complete. It is designed to look at the financial position of the charities and not for profit sector. Download your copy by clicking here.

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