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With all the challenges presented by both Brexit and the coronavirus pandemic, the UK Budget announced back in Spring 2021, has received little press attention.

Having an abundance of cash on hand may not seem like too much of a problem for most of us, however there are potential downsides for businesses who are reporting excess cash on their balance sheets.

Even before the arrival of Covid-19, forward-thinking charitable organisations had already begun to consider how to diversify their income streams. They were looking to step away from traditional fundraising methods, as the early warning signs indicated a waning public appetite for direct debits and voluntary donations