Knowledge Hub

Sayer Vincent's Joanna Pittman provides a technical article focusing on setting out a practical approach to identifying exchange and non-exchange transactions, explaining the relevant recognition criteria under the new SORP, and outlining how income should be recognised in each case to ensure compliance.

UHY's Sean Glancy and Lisa Burnside explain why the complexity of VAT deserves trustee attention and not some common VAT pitfalls that arise. They then highlight some practical examples which provide actionable strategies that trustees and finance teams can use to embed good governance and VAT compliance culture within their teams.

According to CFG and LCP, more than half of charities could save on NI contributions by implementing or expanding salary sacrifice. Simon Jackson from LCP shares the main findings of the first Defined Contributions pension scheme survey.

At a time when charities and businesses are under intense pressure, it is easy to lose sight of tangible wins amid mounting challenges. However, a rare and genuinely mutually beneficial policy reform is now on the horizon! 

For many charity leaders, VAT is something that happens in the background; a complex administrative requirement we assume is handled correctly until, suddenly, it isn't.

Psychological safety is not a ‘nice to have’. It is the foundation of how well any team performs, communicates, and recovers from difficulty. When it is present, people are more engaged, more honest, and more committed. When it is absent, problems are hidden until they escalate, mistakes go unreported, and people disengage quietly — or leave.

In the last policy update I remarked how the start of 2026 would likely be defined by uncertainty. Not a unique hypothesis, though one that has been proven intimidatingly correct so far.

As expected, the Chancellor’s Spring Statement did not introduce any new policy measures, sticking to her promise to only hold one fiscal event per year. The announcement, therefore, does not substantively change the financial situation for charities.

With Transmission Network Use of System (TNUoS) charges set to rise by around 60%, many organisations are understandably concerned about what this means for their electricity costs as this typically accounts for 5–10% of a customer’s bill. In light of these increases, Utility Aid’s Stephanie Steele breaks down how energy bills are structured and explains the difference between commodity and non-commodity charges, so charities can better understand where their money is going and why costs can rise even when usage stays the same.

How can we embrace risk and get ready for whatever life throws at us? Caron Bradshaw and Nigel Kippax's recent conference presentation takes a fresh look at risk management through the lens of sport, history, business and religion.

The 2026 Banking Survey is now live. Find out why your experiences matter and get involved in CFG's latest research on charity banking services. 

We recently spoke to the new chair of CFG's Arts and Museums Special Interest Group (ARTSIG), Margaret Anderson, Chief Finance Officer at Inspire. Margaret shared her journey from music student to CFO, her passion for the arts sector, and her vision for building ARTSIG into a thriving community where finance professionals can share knowledge, tackle sector-specific challenges, and support one another.