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The recent changes to CGT rules led many investors to realise assets ahead of the new regime. We discuss what people can do with their new-found cash.

Do you know how much income you will receive when you retire and what would happen to your fund if you died before retirement?

Just when you got used to completing data item FSA009, it changed. Just as you are probably getting used to completing and submitting FSA003 via the Early Reporting System (ERS), wholesale changes to the reporting requirements, submission frequencies, deadlines and methods are upon us.

With today’s busy, stressful lifestyle we often do not have time to manage all the areas we wish to be involved with.

The tax concept of ‘non-qualifying’ expenditure has been replaced with a new definition of ‘non-charitable’ expenditure which is expenditure not incurred exclusively for charitable purposes. The effect of this is that <I>any </I>non-charitable expenditure will now be treated as taxable income. This applies to expenditure incurred on or after 22 March 2006 and the de minimis level of £10,000 has been removed.

After some months of speculation, the 2010 March Budget (and the emergency Budget in June 2010) finally confirmed that certain postal services, including individually negotiated services, ParcelForce services, ‘door-to-door’ unaddressed mail services, and mailroom services provided by the Royal Mail (including ParcelForce) will become subject to VAT at the standard rate from 31 January 2011 (the standard rate increases from 17.5% to 20% on 4 January 2011).

As part of our series on taking a balanced approach to measuring partner performance, Rachel Stone looks at the vital area of existing client relationships.

Wayne Mitchell of specialist currency exchange broker Baydonhillfx explains how the business helps SMEs.

From April 2013, charities receiving small donations of £10 or less will be able to apply for a gift aid repayment without the need to obtain gift aid declarations from each donor.

Natasha Lee looks at the new regulatory structure coming into place under the Coalition Government, and the impact it could have on your organisation.

Giles Murphy highlights some practical issues for firms to consider as full implementation of the Legal Services Act looms.

With banks tightening their belts, Greg Begley explains how to get the financial backing you need.

Estates leaving 10% or more to charity are set to benefit from a new reduced rate of IHT.

Peter Thorpe explores the funding routes available to partners of professional firms. Partners in professional firms have traditionally used two methods to finance their firms: injecting funds as capital and leaving in the firm undrawn tax reserves and profits from previous years.

In the first of a four-part series, Rachel Stone focuses on the financial measures used to assess a partner's contribution to the firm. In the last issue of "Professional practices news", we considered a model for balancing the various performance priorities of the partner role. This month, we look at the first of these priorities – financial measures – in more detail.

Partners at risk of exceeding the lifetime allowance should act now, warns Mike Fosberry. The reduction in the lifetime allowance from £1.8m to £1.5m from 6 April 2012 means some partners could end up with a 55% tax charge on benefits over this amount unless they take urgent steps to register for 'fixed protection'.

The Government has issued the draft legislation to implement this legislation for qualifying R&D expenditure for those entities claiming large company R&D tax relief.