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Current Issues

Our insight and analysis on some of the current issues facing you and your business.

For further advice on any of these topics, please get in touch with your usual Shipleys contact or email advice@shipleys.com

22 October 2014

Gifts - That time of year?

According to the Charities Aid Foundation, the UK is the 6th most charitable nation in the world with 76% of us making some sort of donation to charity each month.  This update outlines how the different ways donations can be made and how it can be done tax efficiently.

09 October 2014

New CASS Rules

New rules have come into effect which impact all firms authorised to hold client assets (CASS). Implementation of these rules is staggered over the course of a year, but the whole CASS sourcebook has been re-written and there are some fundamental changes.

03 September 2014

Charity and Not for Profit

We look at the new sets of rules (SORPs) covering the format of accounts. We also report on the Charity Commission's tips to avoid fraud, recommendations on a risk register, and notice about additional information to be included in the Charity Commission 2014 return.

28 August 2014

IMA SORP 2014

We have highlighted some of the key changes between the IMA SORP 2010 and the IMA SORP 2014 in this update.

07 August 2014

Pre-Owned Assets

The rules regarding pre-owned assets are very complicated but their effect is to impose an income tax charge on the perceived benefit from the 'pre-owned' asset. Read our detailed analysis here.

16 July 2014

Capital Gains Tax for non-UK residents

In the 2013 Autumn Statement, the Government introduced a proposal for new rules under which the scope of capital gains tax (CGT) would be extended to apply to non-residents disposing of UK residential property.

02 July 2014

FCA and Financial Services Update - July 2014

In this update we look at the new IMA SORP 2014, the recent consultation paper outlining the FCA's proposed changes to fees for the upcoming year and the clarification of some of the rules within the Client Money and Asset sourcebook.

14 April 2014

A Time to Buy?

Will the Government really fund half of my IT upgrade?

11 April 2014

Research & Development

Research and Development (R&D) relief was introduced to encourage companies to invest in the advancement of technology and science.

11 April 2014

Pension Taxation

The changes to pension taxation made by the Finance Acts of 2011,2012 and 2013 and those proposed in the Finance Bill 2014 and for 2015 are outlined in this summary.

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