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Vol 25 No 2 Feb/March 2020

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Lewin on Trusts

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This book is now Out of Print.
A new edition was published, see:
Charities: A CCH Industry Accounting and Auditing Guide 2016 isbn 9781785402616

Charities: A CCH Industry Accounting and Auditing Guide 7th ed

ISBN13: 9781785400988
New Edition ISBN: 9781785402616
Previous Edition ISBN: 9781847982018
Published: July 2015
Publisher: CCH Editions
Country of Publication: UK
Format: Paperback
Price: Out of print

This title, previously called the Charities Industry Accounting and Auditing Guide, has now been fully updated and developed to provides a single source of definitive expertise, covering the tax, accounting and in this sector under new UK GAAP.

The volume expands the tax section of the book to deal with the ever more complex and varied impacts that tax has on charity operations and accounting. The accounting section has been fully updated for the changes required as a result of the introduction of new UK GAAP and the 2015 Charity SORPs.

The new authors for this volume, Don Bawtree and the charities tax and accounting team at BDO, will be familiar to many from the courses and articles that Don writes. Such an expert team can be relied upon to help you through the work you do with or for charities, whether you are new to the sector or an old hand, but grappling with the constant changes and major impact of new UK GAAP.

1. History and definition
2. Trustees, duties, liabilities and insurance
3. The regulatory framework
4. The Charities Act 2006/2011
5. Fundraising regulations
6. SORP 2015
7. Trustees' annual report
8. Reserves
9. The Statement of Financial Activities
10. Balance sheet
11. Accounting for separate funds
12. Cash flow statements
13. Accounting policies
14. Other matters to be covered in the notes to the accounts
15. Accounting for retirement benefits
16. Application of new UK GAAP
17. Consolidated accounts
18. Company charities
19. Accounting for branches
20. Summary financial information and statements
21. Small charities
22. Risk management
23. Audit of charities
24. Independent examination
25. Trading income
26. Employment taxes
27. VAT
28. Giving to charities
29. Charities in Scotland, Northern Ireland and the Republic of Ireland
30. The Companies Act 2006
31. Future developments - the changes to small company requirements
Appendix 1 – The Charities (Accounts and Reports) Regulations 2008
Appendix 2 – Extract from Charities Act 2011: Chapter 3 Audit or Examination of Individual Accounts
Appendix 3 – The Main Charitable Exemptions for Charitable Trading
Appendix 4 – Charities, Taxation of Chargeable Gains Act 1992, s.
Appendix 5 – Gift Aid declaration
Appendix 6 – Charity reserves and defined benefit pension schemes