Consultation and responses
Charity Tax Commission findings
Christine Scott considers the Charity Tax Commission’s proposals for the reform of charity tax reliefs.
ICAS responses to recent consultations
Susan Cattell outlines the ICAS responses to two recent consultations.
Cash or accruals: charities choose
Elaine Alsop and Gareth Morgan report on a study assessing how the receipts and payments regime is currently operating for Scottish charities
LGPS: when is a surplus a deficit?
David Davison highlights that employers participating in the LGPS may need to make additional narrative disclosures to explain their pension commitments.