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Scenario planning improves decision making and strategic thinking. Denis Burn describes the process.

A discussion based on whether a charity is carrying on a business for VAT purposes.

With large fines, firm visits and the introduction of new proposals for CASS firms, now is a good time to review your current client money arrangements.

Julie Mutton discusses key themes from the Commission’s assessment of compliance cases.

The corporate structure is an important and sometimes overlooked area in larger groups of companies.

Adrian Wild reviews recent and potential changes to charity law.

Kern Roberts says more businesses will face the challenges of new accounting rules as acquisitions increase.

A summary of the main advantages and disadvantages of both structures.

The Charities and Trustee Investment (Scotland) Act 2005, (the Act) has inevitably raised a number of unexpected issues, with some unintended consequences. While few have been surprised by the July 2007 ruling by the Office of the Scottish Charity Regulator (OSCR) that the High School of Dundee should keep its charitable status, the Act has created some issues that were not anticipated during the consultation process.

Now that the recession has hit, banks will be scrutinising the terms of loan arrangements, so now would be a good time to review your documentation.

David Mackey looks at some of the current obstacles to listing on AIM.

At a time when the UK economy is struggling and most people are cutting back on their spending there are many challenges facing charities.

Zombies – they may remind you of the slow walking mindless undead of many a horror film but the term is increasingly cropping up in relation to thousands of companies.

As life expectancy increases, so too does the cost of securing an annuity. For a defined benefit scheme looking to wind-up, changes in mortality can have serious implications on an already fragile asset/liability balance.

Michael M Jones of Charles Russell LLP discusses the need for employers with defined benefit pension arrangements to double check their equalisation compliance position.

The Spending Review reveals plan to make pension saving compulsory.

The method of valuing defined benefits for annual allowance purposes will be a fixed rate multiplier of 16 – as opposed to the current multiplier of 10 – meaning that a £1,000 increase in annual pension benefit is now treated as being worth £16,000, instead of £10,000.