New investment techniques rarely get much attention from charity trustees. Stewardship of charity assets is focused on long-term strategy, protection of capital and prudence. Many feel that traditional investment approaches have served the sector well.

Component accounting has been covered in some detail in past editions of RP issues, but while previous articles have explained the theory and the process for preparing component accounting numbers, we now focus on the implications.

The Good Governance Code: Code for the Voluntary and Community Sector (the Code) has been updated with the publication of a second edition.

From 1 April 2011, some charities will need to file their tax computations and accounts using iXBRL.

As charities, independent schools need to meet the new public benefit requirements. In particular, they must provide significant opportunity to those in the community who cannot afford their school fees.

It seems that business protection is often overlooked.

Deborah Anderson provides updates from the Solicitors Regulation Authority.

MIPs were popular during the high-tax environment of the 1970s and 80s as an alternative for retirement planning.

The phasing out of the default retirement age (DRA) started on 6 April 2011 when the compulsory retirement procedure was abolished; no new notifications of retirement will be able to be given after this date.

A discussion on the importance of employers being aware of the obligations under the auto-enrolment legislation.

The Finance Act 2006 saw the introduction of the first retrospective legislation with regard to what HM Revenue & Customs (HMRC) considers to be unacceptable tax and National Insurance (NI) avoidance relating to the way earnings and bonuses are paid.

Pension scheme deficits are often at the centre of restructuring negotiations.

People who are outside the self-assessment system do not get the full tax relief on their contributions to personal pension schemes.

With the muchanticipated economic downturn arguably a reality, Anthony Spicer looks at the options available to lenders in today's tough property market.

Market abuse has become a hot topic in the past few months, with the Financial Services Authority (FSA) demonstrating its commitment to cracking down on this area.

We look at the implications of the ECJ’s ruling in JPMorgan Fleming Claverhouse. The European Court of Justice (ECJ) released its judgment in the case of JPMorgan Fleming Claverhouse in June. Following the Advocate General’s (AG) opinion, the court concluded that management services supplied to investment trust companies (ITCs) in the UK should be exempt from VAT – and indeed, should always have been

With housing associations, the housing property typically comprises a number of parts, e.g. the roof, kitchen, bathroom and windows, which are replaced at varying intervals, while the core building remains for a very long time.

The UK economy has emerged from the worst recession in living memory, and we are far from out of the woods yet.

In light of the troubled UK property market, we look at the conditions which must apply to constitute an impairment.

Thinking about simplifying your group structure? We look at how best to restructure for tax purposes