Money matters

David Ainsworth's round-up of what's happening in the finance world.

- HM Revenue & Customs has published a list of all the references in statute relating to charity-specific tax legislation. The information is available at HMRC has also updated the list of community amateur sports clubs; 5,233 are registered.

- A new postgraduate certificate in social enterprise is being offered by Glasgow Caledonian University. The programme, run in partnership with the Social Enterprise Academy, has 20 participants and is the first qualification of its kind in Scotland.

- The Government has announced its intention to abolish the limit on the value of tradeable shares that an individual can buy in an industrial and provident society. The changes were announced in response to a consultation on industrial and provident societies held last year. However, the £20,000 limit on the amount of withdrawable shares that one individual can buy will be retained. That limit will be increased annually in line with inflation. The shares can be sold back to the society only.

- A seminar for the finance directors and chief executives of membership bodies and educational institutes will be held by accountancy firm Haysmacintyre on 1 June. The seminar will cover updates in VAT regulations, accounting and financial reporting. Speakers include lawyers from solicitors Bates Wells & Braithwaite and accountants from Haysmacintyre, including Graham Elliott. For more information, email

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