A Picture of Martin Bailey - Partner

Until the ICAEW released its new guidance, the Charity Commission’s approach to this area (guidance CC35, which has since been withdrawn for review and update) was that a subsidiary could pay to its parent charity as a gift aid donation an amount greater than its accounting profits – but this will now change following the ICAEW review.

Donations by a subsidiary company to its parent charity – beware a potential pitfall

- mbailey@goodmanjones.com

Published on 2nd December 2014

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A Picture of James Hallett - Senior Manager

Not only are there financial implications, you also need to consider a range of other factors in implementing auto-enrolment: Is your payroll software up to the challenge of coping with auto-enrolment? Who do you want your pension scheme provider to be? What and when do I have to communicate auto-enrolment changes to my staff?

Remember Remember …Mandatory Employer Auto-Enrolment Pensions

- jhallett@goodmanjones.com

Published on 5th November 2014

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A Picture of Graeme Blair - Partner

The OECD put it quite succinctly when they stated that “in an increasingly inter-connected world, national tax laws have not kept pace with global corporations, fluid capital and the digital economy, leaving gaps that could be exploited by companies to avoid tax in their home countries by pushing activities abroad to low or no tax jurisdictions.”

Transfer Pricing – Coming out of the OECD

- gblair@goodmanjones.com

Published on 20th October 2014

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