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Written for CFG members by Pesh Framjee, Head of the Not for Profit team at Horwath Clark Whitehill LLP and CFG Special Adviser, this is a detailed guide to Charities and Insolvency covering issues of fund accounting, negative balance sheets, wrongful trading and the responsibilities of trustees.

The topic for research was “do mergers in the voluntary sector provide financial stability for the newly formed organisation?”

Accounting Software - Made Simple Guide No.11.

Socrates Socratous, of SOC VAT Consultants, reports on the successful appeal of the Whitechapel Art Gallery against an HMRC decision to deny ‘Lennartz’ accounting to the refurbishment of an existing building.

Pricing - Made Simple Guide No. 7

Reserves made simple guide.

Supplier questionnaire template.

Sustainable procurement policy template.

Risk assessment made simple.

These Guidance Notes prepared by Pesh Framjee, Head of the Deloitte Not For Profit Unit and Special Adviser to CFDG, examine the issues around charity trading and taxation.