Specialist areas London : Merchant & Co

Charities: trustees' responsibilities

It is often considered an honour to act as a trustee for a charity and an opportunity to give something back to the community. We outline the main responsibilities with a particular emphasis on accounting and audit requirements.

Charities in Scotland: trustees' responsibilities

We consider the various responsibilities of being a Scottish Charity Trustee with particular emphasis on accounting and audit requirements.

Community amateur sports clubs

Many local amateur sports clubs register with HMRC as Community Amateur Sports Clubs (CASCs) and benefit from a range of tax reliefs including Gift Aid. We consider the rules and their implications.

Insolvency

We consider the options available and their implications for both personal and corporate insolvency.

Limited liability partnerships

The key features of a Limited Liability Partnership.

Money laundering

Tough rules apply to tackle money laundering and the proceeds of crime. The rules affect a wide range of people and we consider how your organisation may be impacted.

Money laundering - high value dealers

We outline the procedures to be adopted with regards to the regulations aimed at preventing money laundering.

Social enterprise entity structures

A social enterprise entity is a business with primarily social objectives. Any surpluses made are reinvested into the main principle of that entity (or into the community) rather than maximising profit for shareholders. We consider the various legal forms and which one will be the most appropriate.

Autumn Budget 2024

A review of measures for UK businesses and individuals.

Spring Statement 2025

Details of the Spring Statement 2025. Our summary focuses on the key issues.

Accessibility links

Autumn Budget 2024

Spring Statement 2025