AFVS BLOGS

SUBSCRIBE!

  • Home
    Home This is where you can find all the blog posts throughout the site.
  • Categories
    Categories Displays a list of categories from this blog.
  • Bloggers
    Bloggers Search for your favorite blogger from this site.
  • Team Blogs
    Team Blogs Find your favorite team blogs here.
It is not often that a single Court decision has such a significant effect on many charities. Yet the Longridge on the Thames Court of Appeal decision is one such. The charity provides activity holidays for young people. The prices are subsidized by the use of volunteer workers and third party donations. It was argued that, therefore, the income was ‘non-business.’ This allowed the charity to benefit from zero rating of a new building, saving £135,000 of VAT. The Court of Appeal decision is here: http://www.bailii.org/ew/cases/EWCA/Civ/2016/930.html The First Tier and Upper Tier Tribunals applied the long accepted question: “is the activity predominantly concerned with the making of taxable supplies to consumers for a consideration?” This is called the ‘predominant concern’ test. The Court of Appeal insisted that European case law must take precedence. This asks a different question: “Is there a direct link between the payment and the service?” Of...
Last modified on
Hits: 413
Rate this blog entry:
0
Continue reading 0 Comments

Wabi-sabi: Celebrating Imperfection

Posted by on in General
It was getting late in a recent board meeting. I’m not at my best when I’m tired and things are running late and a couple of us got very tetchy with each other, something probably everyone else noticed. We sorted ourselves out the next day, so all in all it was probably a good thing. Somewhere or other during all this I came across this strange word; Wabi-sabi; I could see straightaway that it held an important lesson for me. What does it mean? It’s all about finding beauty in imperfection. Often in material things that are imperfect, incomplete, transient, decaying, pots chipped and cracked, a building beaten by wind and rain. That actually describes me: chipped and cracked, decaying, imperfect, incomplete, so forth. Remember the refrain in Leonard Cohen’s anthem, which gets to the heart of it all:Ring the bells that still can ring
. Forget your perfect offering. 
There is...
Last modified on
Hits: 1181
Rate this blog entry:
0
Continue reading 0 Comments

Importance of Succession Planning in Charities

Posted by on in General
I can’t think of a more self evident phrase; we all believe in the importance of succession planning; nevertheless we still manage to get it wrong so often! My chief concerns that I’m addressing are allowing the numbers of charity board members to drop too low. Not giving time and thought to planning the departure of the CEO or senior manager. Neglect these 2 areas, and we can pay a heavy price. In the last two weeks alone I’ve been in touch with 3 charities where the board has been allowed to run down to danger levels. In one case operations have been seriously impacted and the Charity Commission has begun to show interest. In another there are serious financial implications that in part have happened due to a weakened board. The 3rd case is sub judice, which speaks for itself. I know situations where the departure of the CEO,...
Last modified on
Hits: 2736
Rate this blog entry:
0
Continue reading 0 Comments

Linkedin Discussions: how they help charities

Posted by on in General
I’m a member of a number of Linkedin discussion groups. Generally the quality of debate is high with thoughtful contributions. If it’s an emotive subject and the ranters come out to play it can get wearisome so I quietly withdraw and find somewhere else to play. But mostly serious subjects are tackled seriously and helpfully with people freely giving their time and their talents, and not always chasing for business, rather just making friends for the future. If I can get into a discussion early enough I might make a comment, then sit back to see what results. Often the quality and range of the comments that come in add significantly to the sum total of my knowledge on that particular topic. Recently I got caught up in a discussion where a trustee had received a tax form from HMRC and had decided to ignore it on the grounds that, ‘charities...
Last modified on
Hits: 18394
Rate this blog entry:
0
Continue reading 0 Comments
Scroll Up