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6 Aug 2015: It is important to remember that the relevant test is whether the activity that gives rise to the profit is itself charitable, not how the profit will be spent.

17 Aug 2015: It is important to remember that the test is applied to the activity itself and not its intended result.

6 Feb 2015: Each level of CIMA will now be assessed by three subject specific objective tests plus a longer integrated case study. ... All exams will now be PC-based. The new objective test exams will be 90 minutes long, can be sat at any time with the results

19 Mar 2015: Telephone: Pilar Lacuna Gran on 32212. Tanya Romyn on 39661. If the service provider is an individual and under the tests above they are a deemed an employee.

6 Aug 2015: Before issuing a medical exemption certificate for purchases of equipment there are three tests which must be satisfied. ... The three tests for medical exemption. The goods must be purchased by an eligible body with charitable funds.

19 Mar 2015: The Test. The individual must meet the following test:. they must be lecturing, teaching or conducting supervisions for not more than 5 sessions per term AND not exceeding 14 sessions in ... Details of how to contact HR are in Other Considerations). Any

19 Mar 2015: The University Payment System (UPS) was introduced in April 2012 to facilitate payments for these services where they meet the specified tests.

4 Sep 2015: AAA*: Chest non-pay Principally AAAA, this is the Source of Funds for non-pay expenditure. The allocation is based on the annual planning exercise carried out by Schools in the Michaelmas term. Most but not all Departments have such a budget.

6 Aug 2015: Corporation tax is a tax payable by corporate bodies on any profits they make. The University is a corporate body and is therefore in principle subject to corporation tax on any surpluses made. However there are extensive reliefs available to

19 Jan 2015: Welcome to the Finance Division in this section you will find : The Finance Division Handbook (see Welcome pages) - which provides an overview of the division's structure and a summary of who does what and where Maps and directions as to how to find