PEM Insights

Michael Hewett, Manager

I am a Manager in our Audit and Accounts team having joined PEM as an ACA trainee in 2008. After qualifying in 2011, I have progressed in my career and now manage a mixed portfolio of charity, not-for-profit and corporate clients. My portfolio includes over a dozen large charities and two Cambridge Colleges.

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Student Unions & the VAT Fundraising Exemption

A recent VAT case shone a spotlight on the VAT fundraising exemption. Four student unions (Loughborough, Keele University, Nottingham Trent and Bournemouth University), who were all registered charities, appealed against HMRCs’ decision that none of their events qualified for the fundraising exemption. The unions ran a range of social facilities and organised various social activities and events at their respective universities.

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Jayne Rowe, Partner

I joined PEM in 2018 as a Partner in the Charities & Not for profit team, having spent the past 16 years specialising in this sector at Deloitte, firstly in the St Albans office and then London.

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Corporate Criminal Offence - How do you plead?

The Criminal Finance Act 2017 came into force in September 2017 and with it saw the introduction of the Corporate Criminal Offence (“CCO”). This legislation provides HMRC with new powers to criminally prosecute and hold corporates accountable for the activities of persons acting on their behalf where they facilitate tax evasion and where they have failed to implement relevant preventative measures.

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