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Scottish charities 'will qualify for tax relief'
By Paul Jump, Third Sector Online, 22 February 2008
The Office of the Scottish Charity Regulator and HM Revenue & Customs have reassured Scottish charities that they can pass the Scottish charity test and qualify for tax relief without amending their constitutions.
Scottish lawyers had been concerned that differences in the meanings of ‘charitable’, ‘charitable purpose’ and ‘charity’ in tax law, which adheres to English law, and the Charities and Trustee Investment (Scotland) Act 2005 could cause some Scottish charities to be denied charitable tax relief unless they changed their constitutions. The...
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