Forensic Services

Fraud in your organisation – how to protect your business

Many businesses are shocked not only when they discover a fraud, normally perpetrated by someone from within their organisation, but also by how little the police are often willing or able to do about the loss. Frauds are often complex and … [Read More...]

Charities Beware of Over Egging the Pudding

The Serpentine Trust is a registered charity that ran an art gallery and operated schemes whereby the supporters could make annual payments to assist them. To make the opportunity more appealing, the contributors received various benefits such as invitations to events, priority booking for events and complimentary exhibition catalogues. HMRC considered that the sums paid by the supporters were consideration for the standard-rated supply of the benefits. The Serpentine Trust appealed, contending that the gifts were de minimis, meaning that they were not provided ‘for’ the payments; they should be apportioned between the part that was attributable to the benefits (the consideration) and the part that was in excess (a donation). The tribunal found that the benefits had real value, which was likely to exceed the cost of providing them. There was a single supply to the supporter to partake in exclusive events and receive offers from the Serpentine Trust. That supply was entirely … [Read More...]


The National Minimum Wage increases on Wednesday 1st October

From 1 October 2014, the rate of National Minimum Wage (NMW) for employees will rise as follows: Aged 21 and over – from £6.31 to £6.50 per hour Apprentices under 19 and those aged 19+ in the first year of their apprenticeship – from £2.68 to £2.73 per hour Aged 18 to 20 – from £5.03 to £5.13 per hour Aged 16 and 17 – from £3.72 to £3.79 per hour Employers who fail to pay the NMW could face a fine of £200 for each underpaid employee. The Department of Trade and Industry also states that employers who continue to ignore their responsibility to pay NMW within seven days of an enforcement notice could also face prosecution. This could result in a criminal record and a £5,000 fine – however the maximum penalty can be up to £20,000 per worker. Dismissing a worker due to their eligibility for the NMW will count as unfair dismissal. Workers do not have to serve any qualifying period in order to gain protection against this form of unfair dismissal. Additionally, the … [Read More...]

“Keep CASC and Carry On” – an important update for Community Amateur Sports Clubs

We published our blog below on the proposed changes to the CASC rules on 8th October 2014, and on 9th October 2014 the draft secondary legislation was then published for comment by the Treasury. The draft legislation can be found here, but the principles set out in the draft legislation are in accordance with our blog issued on the 8th October. Our view remains that the North East's CASC's should seek to, and be able to, stay within the CASC regime and should therefore use the draft legislation as the basis for their preparation to meet the revised obligations (which for many CASCs are not onerous).   For those CASCs which have high trading income and for whom a change in business structure may be necessary, the issue of the draft legislation should be seen as the trigger point for commencement of the review of any actions they need to take to remain within the … [Read More...]



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