Charities can be very conventional with their VAT accounting, often relying on HM Customs & Excise for advice - perhaps because it is free.
Directors and Trustees have very distinct duties and legal responsibilities. This document outlines the implications of holding each title and the requirements of the post holder.
Addresses the issue of paying trustees, and considers the circumstances in which it might be possible to do so.
Standing financial instructions.
Standing Financial Instructions - Appendices