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12/12/2016

Brockenhurst College - Final Verdict - Catering

The long running case involving the VAT treatment of catering and theatrical performances sold to the public as part of the study course of students has finally reached a positive conclusion.

Our earlier news item on the Brockenhurst College case suggesting that the European Court of Justice was likely to refuse schools and colleges from applying the rules relating to supplies that are "closely-related to education" has been surprisingly reversed in their final judgement, which overrules the opinion of their own Advocate General.

This surprising U-turn allows schools to treat supplies of catering services and admission charges to theatrical performances to be "closely-related" to the main supply of education.

This verdict should allow the supply of services delivered by students to be considered a non-business supply, with the benefit that the income is not subject to VAT (outside the scope) and all VAT incurred on the related costs can be recovered as Input Tax.

Although the ruling does include some conditions, such as ensuring the operation is not structured as a money-making enterprise and that the supply is made to those known to the school or college, this final and binding ruling may open the way for more semi-commercial activities undertaken by pupils to be treated in a more beneficial way for VAT purposes.

Care will still be required to ensure the correct treatment is followed.

The CJEU's decision is here.

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At our September Academy Forum, we asked attendees:

"How prepared do you feel for the new Estate Management Standards annual return?"

The responses provided an interesting snapshot of current progress so far:

-Some work required was the most common response, receiving 57% of the votes.
-Haven`t looked at it yet followed with 29%.
-Very prepared received 14% of the votes.

If you couldn`t join us at the forum, we`d love to hear your thoughts.

How prepared do you feel for the new Estate Management Standards annual return? Let us know in the comments below.

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At our September Academy Forum, we asked attendees:"How prepared do you feel for the new Estate Management Standards annual return?"The responses provided an interesting snapshot of current progress so far:-Some work required was the most common response, receiving 57% of the votes. -Haven't looked at it yet followed with 29%. -Very prepared received 14% of the votes.If you couldn't join us at the forum, we'd love to hear your thoughts.How prepared do you feel for the new Estate Management Standards annual return? Let us know in the comments below.

Network my Club: A fantastic Club Insight event and a great opportunity to hear from Lina Small, Head of People and EDI at Portsmouth Football Club.

It was fascinating to gain an insight into the unique HR challenges of a professional football club, from supporting permanent staff and players to managing large teams of casual workers, match day staff, and volunteers.

It was particularly inspiring to hear how Equality, Diversity and Inclusion sits at the heart of the club`s culture, ensuring that everyone feels welcome both as employees and as fans.

Thank you to Lina for sharing such valuable insights and thank you to Network My Club for another great event.

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Network my Club: A fantastic Club Insight event and a great opportunity to hear from Lina Small, Head of People and EDI at Portsmouth Football Club.It was fascinating to gain an insight into the unique HR challenges of a professional football club, from supporting permanent staff and players to managing large teams of casual workers, match day staff, and volunteers.It was particularly inspiring to hear how Equality, Diversity and Inclusion sits at the heart of the club's culture, ensuring that everyone feels welcome both as employees and as fans.Thank you to Lina for sharing such valuable insights and thank you to Network My Club for another great event.

Ladies who network: Director Gemma Hedges enjoyed attending a fantastic event focused on wellbeing, confidence and personal growth.
The session from Mandy at Solent Mind highlighted the importance of recognising and managing anxiety, while Nicola from Nicola Green Consultancy shared valuable insights on developing confidence and setting healthy boundaries.

An inspiring afternoon at Burley Manor filled with learning, reflection, and meaningful conversations.

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Open post by hwbaccountants with ID 17902508061575469
Ladies who network: Director Gemma Hedges enjoyed attending a fantastic event focused on wellbeing, confidence and personal growth. The session from Mandy at Solent Mind highlighted the importance of recognising and managing anxiety, while Nicola from Nicola Green Consultancy shared valuable insights on developing confidence and setting healthy boundaries.An inspiring afternoon at Burley Manor filled with learning, reflection, and meaningful conversations.

At our September Academy Forum, we asked attendees:

"Which ATH 2026 change is likely to require the most work for you and your finance teams within your trust this year?"

The results highlighted some clear priorities:

-Inclusion and SEND was the top concern, receiving 47% of votes.
-Procurement followed in second place with 27%.
-Governance and Internal Scrutiny accounted for 20% of responses.
-CFO Qualifications received 7% of the vote.
-Interestingly, Financial Stability and Executive Pay did not receive any votes.

If you couldn`t join us at the forum, we`d love to hear your perspective. Which ATH 2026 change do you think will require the most attention and resource within your trust this year?

Let us know in the comments below.

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Open post by hwbaccountants with ID 18122664772926209
At our September Academy Forum, we asked attendees:"Which ATH 2026 change is likely to require the most work for you and your finance teams within your trust this year?"The results highlighted some clear priorities:-Inclusion and SEND was the top concern, receiving 47% of votes. -Procurement followed in second place with 27%. -Governance and Internal Scrutiny accounted for 20% of responses. -CFO Qualifications received 7% of the vote. -Interestingly, Financial Stability and Executive Pay did not receive any votes.If you couldn't join us at the forum, we'd love to hear your perspective. Which ATH 2026 change do you think will require the most attention and resource within your trust this year?Let us know in the comments below.

Community groups invited to apply for £2.5m funding

Community organisations across England will be able to bid in the next wave of the Common Ground Award. The Common Ground Award 2026 - 2027 is a competitive grant fund providing capital investment to organisations in England.
The award provides up to £2.5 million for projects, groups and organisations to bring people together and transform their community. It was first launched last year and is now open to a second wave of applicants.
It backs groups that know their communities and are already helping people from different backgrounds meet, mix and build trust. One example could be turning a tired community building into a more welcoming hub, buying equipment so more people can take part in local activities, or creating spaces where neighbours can meet, talk and bridge divides.
The next round will provide up to £2.5 million in funding, with individual applicants able to bid for between £20,000 and £50,000 to improve the facilities, spaces and equipment that help them continue delivering vital work in their communities.
Groups of organisations working together can also apply for grants of up to £250,000, helping them increase their impact.
Individual organisations can apply for £20,000 to £50,000. In exceptional cases, applications may be considered up to £100,000 where there is clear evidence of need and significant expected impact.
Consortium applications can apply for between £100,000 and £250,000.
The fund supports capital costs only, including the construction or renovation of facilities, spaces and equipment that enable organisations to bring people from different backgrounds together.
The application for the 2026-27 fund can be found by clicking the link in our bio.

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Community groups invited to apply for £2.5m fundingCommunity organisations across England will be able to bid in the next wave of the Common Ground Award. The Common Ground Award 2026 - 2027 is a competitive grant fund providing capital investment to organisations in England. The award provides up to £2.5 million for projects, groups and organisations to bring people together and transform their community. It was first launched last year and is now open to a second wave of applicants. It backs groups that know their communities and are already helping people from different backgrounds meet, mix and build trust. One example could be turning a tired community building into a more welcoming hub, buying equipment so more people can take part in local activities, or creating spaces where neighbours can meet, talk and bridge divides. The next round will provide up to £2.5 million in funding, with individual applicants able to bid for between £20,000 and £50,000 to improve the facilities, spaces and equipment that help them continue delivering vital work in their communities. Groups of organisations working together can also apply for grants of up to £250,000, helping them increase their impact. Individual organisations can apply for £20,000 to £50,000. In exceptional cases, applications may be considered up to £100,000 where there is clear evidence of need and significant expected impact. Consortium applications can apply for between £100,000 and £250,000. The fund supports capital costs only, including the construction or renovation of facilities, spaces and equipment that enable organisations to bring people from different backgrounds together. The application for the 2026-27 fund can be found by clicking the link in our bio.

Legal requirements for company websites in the UK

Creating or maintaining a company website in the UK involves more than good design and usability — several legal obligations apply to all businesses, with additional rules for those selling online or processing personal data.

Read the full article by clicking the link in our bio

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Legal requirements for company websites in the UKCreating or maintaining a company website in the UK involves more than good design and usability — several legal obligations apply to all businesses, with additional rules for those selling online or processing personal data.Read the full article by clicking the link in our bio

Caption: Almost 7 million adults in the dark about their State Pension

HMRC is encouraging people to check their State Pension forecast using the HMRC app during Pension Awareness Week.

Research shows 45 to 54-year-olds are more likely than any other age group to have never checked their State Pension, despite it being a key time for retirement planning.

One in eight adults have never checked their State Pension forecast.

People can use the HMRC app to check their State Pension forecast and top up National Insurance contributions, this follows pension awareness week, last week.

Almost 7 million adults could be missing out on information to help prepare them for their retirement.

Read the full article by clicking the link in our bio.

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Open post by hwbaccountants with ID 18127351570692265
Caption: Almost 7 million adults in the dark about their State PensionHMRC is encouraging people to check their State Pension forecast using the HMRC app during Pension Awareness Week.Research shows 45 to 54-year-olds are more likely than any other age group to have never checked their State Pension, despite it being a key time for retirement planning.One in eight adults have never checked their State Pension forecast.People can use the HMRC app to check their State Pension forecast and top up National Insurance contributions, this follows pension awareness week, last week.Almost 7 million adults could be missing out on information to help prepare them for their retirement.Read the full article by clicking the link in our bio.

Directors loan accounts – Avoid the unexpected tax trap

Company owners often withdraw monies from their business that is not salary or dividends, this borrowing can be useful but if it is not managed properly tax charges will arise.

To read the full article please click the link in our bio.

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Open post by hwbaccountants with ID 17876363805631063
Directors loan accounts – Avoid the unexpected tax trapCompany owners often withdraw monies from their business that is not salary or dividends, this borrowing can be useful but if it is not managed properly tax charges will arise.To read the full article please click the link in our bio.

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