CFG Briefings

  • Spring Budget Briefing 2017

    This briefing provides a summary of the highlights of the Spring Budget 2017,  including those of particular interest to the charity sector. We have also asked some of our corporate subscribers to put forward their initial responses to measures announced in the budget which are placed next to relevant announcements.
  • Autumn Statement Briefing 2016

    This briefing provides a summary of the highlights of the Budget 2016, including those of particular interest to the charity sector. We have also asked some of our corporate subscribers to put forward their initial responses to measures announced in the budget which are placed next to relevant announcements.

     

    Download the briefing (PDF)

  • Potential impact of Brexit on UK charities

    EU_Briefing

    The EU referendum presents a number of unknowns for the charity sector. This briefing provides a technical analysis of the possible financial and regulatory consequences for the charity sector in the result of a British exit (Brexit) vote in the EU referendum on the 23 June. This briefing does not provide an argument for or against whether Britain should remain within the EU. CFG has no position on the EU referendum.

    Download the briefing (PDF)

  • Local Government Pension Scheme Briefing

    LGPS brief

    The purpose of this briefing paper is to set out charities' options for participation in the Local Government Pension Scheme (LGPS) and managing exit payments. This will better equip charities to understand the risks when they bid for public service delivery contracts.

    It was produced in partnership by Charles Russell Speechlys and CFG.

    Download the briefing here (.PDF)

  • Whither Value? Voluntary organisations and the delivery of public services

    This discussion paper outlines how the current structure of public service delivery is holding charities back.

    It presents a number of ways in which government could improve this, and lists policy recommendations.

    Download:

    'Whither Value? Voluntary organisations and the delivery of public services' (.pdf)

  • Social Investment Tax Relief Consultation

    SITR

    Thie briefing outlines CFG's position on the key issues for charities in the proposed social investment tax relief, which aims to incentivise investment into social enterprises. The consultation, run jointly by HM Treasury and BIS, runs until 6 September 2013, and the relief will come into force in April 2014.

    Download the PDF

  • Through a Glass Darkly - the case for accelerating the drive for accountability, clarity and transparency in the charity sector

    Through a glass darkly

    Through a Glass Darkly has been produced by the ImpACT Coalition, a movement of over 400 voluntary sector organisations aiming to improve accountability and transparency in the charity sector, and increase public understanding of how charities work. Charities enjoy very high levels of trust with the British public, but there is a risk this could deteriorate if charities are not more transparent about how they operate and the reasons they make the decisions they do. Featuring eight expert contributions, this publciation makes the case for accelerating the drive for accountability, clarity and transparency in the charity sector.

    Download the PDF

  • Charities Online - the new system from HMRC for making online Gift Aid claims

    Charities Online

    04/04/2013

    This briefing aims to help charities prepare for the introduction of Charities Online, the new system from HMRC which will enable charities to make online Gift Aid claims from 22 April 2013, and which all charities will have to have switched over to before 30 September 2013. The briefing outlines the key features of the new system and the different options available within it. It explains what the benefits of the new system will be for charities, and what charities need to do to ensure a smooth transition.

    Download the PDF

  • PAYE Real Time Information - what charities need to know

    RTI

    04/04/2013

    This briefing aims to help charities know what they need to do in order to adapt to HMRC's new system for PAYE reporting in real time. It outlines how the new system will work, which paper forms will no longer be necessary, what new software may be required, and what charities need to do now in order to ensure a smooth transition to the new system.

    Download the PDF

  • Open Public Services - Experiences from the voluntary sector

    Open Public Services: experiences

    16/10/2012

    Published by 15 partner organisations, 'Open Public Services: Experiences from the Voluntary Sector' demonstrates the experience of charities in bringing transformation and innovation to public services.  CFG contributes to this briefing paper by looking at the risk implications of voluntary sector involvement in public service delivery.  Other contributors include NCVO, CAF, and British Red Cross amongst others.

    Download the PDF

  • Small Charities Finance Update

    CFG's Small Charities Finance Update is the go-to mailing for small charities to keep up to date with financial best practice and explore essential insight from finance professionals. Launched in 2014, the mailing is aimed at charities with under £250k a year income, community accountants and their networks. Our first issue looked at a variety of governance issues including when trustees should be hands on and when they should take a step back; an in-depth look at when you shouldn’t be paying VAT; trends in the broader charity sector, including the frequent scrutiny of the Charity Commission and more.

    Read Issue 1 of the update here (pdf).

    For more information and resources for smaller charities, and a link to sign up to our Small Charities Finance Update, click here.

  • Understanding FSCS Compensation

    This briefing answers the following questions:

    1) What are the eligibility rules?
    2) Are charities eligible for protection under the FSCS?
    3) Is charity covered if the bank or building society it holds money with fails?
    4) Could a trustee be personally liable for any loss of funds?

  • Cap on income tax relief for charitable giving

    Cap on income tax relief for charitable giving

    CFG and BDO have published this briefing paper on the cap on income tax relief on charitable giving that was announced in Budget 2012.

    This briefing paper looks at the policy context of the cap, the impact on donation, solutions and an outline of CFGs position on what the Government should do next.

    Download the PDF

    We have also produced a summary version.

  • The case for consultation on multi-employer pension schemes

    The case for consultation on multi-employer pension schemes

    30/04/2012

    This paper outlines the problems associated with multi-employer pension schemes for charities and makes the case for why government should hold a full and open consultation on the issue.

    Download the PDF

  • Managing risk in charities: Lessons from the past decade and a look to the future

    Managing risk in charities: Lessons from the past decade and a look to the future

    31/01/2012

    Based on research by Tim Gage and Paul Bennett, two researchers from Cass Business School, this briefing looks at the development of risk management practices in charities over the past ten years. Recommendations are made both for charities and the sector that support better risk management in charities.

    Download the PDF

  • The Future of Accounting for 'Public Benefit Entities'

    The Future of Accounting for Public Benefit Entities

    28/06/2011

    This briefing paper focuses on the main issues with proposals from the Accounting Standards Board (ASB) for a new accounting framework in line with international financial reporting standards. In particular this briefing concentrates on the FRSPBE (for Public Benefit Entities), currently undergoing a period of consultation. The briefing paper also has questions throughout for CFDG members and other charities to respond to in order to influence the CFDG submission.

    Download the PDF

  • CFDG Briefing Consultation: The Future of Financial Reporting in the UK and Ireland

    CFDG Briefing Consultation: The Future of Financial Reporting in the UK and Ireland

    07/04/2011

    In October 2010 the ASB issued a consultation outlining proposals for a new three-tier framework for financial reporting. A CFDG response was discussed within the Technical Accounting Forum (TAF) and a sub-group of TAF was set up in order to prepare this member briefing and formulate a final response. This briefing covers the main issues for charities with regards to the ASB proposals.

    Download the PDF

  • Public Funding Cuts in the Third Sector

    Public Funding Cuts in the Third Sector

    01/09/2009

    Published in 2009 before the 2010 General Election, this briefing paper looked at the potential implications of funding cuts in the third sector following a change in Government.

    Download the PDF

  • Regulation and Charities

    Regulation and Charities

    01/11/2009

    This briefing paper details the Charity Finance Directors' Group’s (CFDG’s) position on the regulatory regime in which charities operate, and on particular issues where we believe improvements are needed.

    Download the PDF

  • An Analysis of Conservative Party Policy on the Third Sector

    An Analysis of Conservative Party Policy on the Third Sector

    01/09/2009

    This paper summarises the Conservative policy on the third sector to date and notes the implications for finance directors and CFDG members to consider.

    Download the PDF

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