Charities & Tax

Good practice, case studies, expert advice and tips on tax for charity finance professionals.

A taxing problem

An independent commission has been set up to suggest ways in which the tax system can be improved for charities. So what are the issues it needs to address?

Sector fears rise in the insurance premium tax

A new rate of 12 per cent will cost charities £48m a year from June, according to opponents of the levy

Don Bawtree: Charities should report on culture

Whether or not a social investment is being made is determined by the motivation of the charity, so the definition is wide, writes our columnist

Tribunal throws VAT concerns into confusion

A Friends of the Earth magazine is not a 'benefit' and cannot be zero-rated

Don Bawtree: Keep your eyes on Gift Aid issues

The situation with the tax relief is in flux, writes our columnist

Don Bawtree: Good news on audit requirements

For many, this deregulation will be welcome, writes our finance expert

Longridge may have been granted a rebate - but VAT relief is still a minefield

Measures for charities in the Autumn Statement do not address broader complexity, writes Sam Burne James

Don Bawtree: Could you survive without tax relief?

An increase in employment taxes and VAT could also put the future of some charities under threat, writes our finance expert

Don Bawtree: Have you considered your viability?

The UK Corporate Governance Code has been updated; theatre charities may be eligible for tax deductions and a long-running VAT case has reached its conclusion, writes our finance expert

Analysis: Small donations tax relief has yet to really take off

It is meant to cut red tape, but the Gift Aid Small Donations Scheme has started slowly, finds Sam Burne James

Don Bawtree: Be prepared to look beyond the Sorp

A change to the overarching FRS 102 accounting standard has been proposed, and HMRC has released its latest list of 'deliberate tax defaulters', writes our finance expert

Analysis: Europe is still a minefield for international charities

The complexity of cross-border transactions has not yet been overcome, finds Sam Burne James

Don Bawtree: Recent developments show the importance of managing tax well

A number of recent stories serve as a reminder to charities that they should manage their tax affairs seriously - and view them as both an opportunity and a risk, writes our finance expert

Don Bawtree: Cultural change at the top, a clean bill of health on tax and clearer reporting

The lead partner for charities at accountants BDO LLP provides an update on charity finance

Don Bawtree says it's not all about changes to the Sorp

The lead partner for charities at accountants BDO LLP provides an update on charity finance

A low corporation tax rate can actually help charities

Pfizer's interest in AstraZeneca highlighted the attractions of a low corporate tax rate and has shown that companies are considering moving to the UK, writes John Hildebrand

CIC or charity? Discuss

Keep an eye on the detail, say lawyers including Gerry Morrison of Rollits, if you want to be a community interest company

Interview: Nicky Morgan

The Treasury newcomer is unfazed by MPs' criticisms of HMRC, and says she is 'definitely in the mood for listening to the sector'

Should charities urge firms to pay more tax - or less?

If a company pays less tax, it retains more of its earnings and can afford to invest more, writes John Hildebrand

Will one registration fit all?

Ann Phillips of the Charity Law Association says a joint system with HMRC could hinder the development of charitable purposes

A welcome tax incentive: now the hard work starts

The incentive could be another part of the jigsaw that helps get appropriate finance to organisations that need it to continue their work, writes Nick Temple

What charities need to know about the Foreign Account Tax Compliance Act

Eva Abeles and Melora Jezierska explain the implications for the sector in this country of a new piece of tax legislation from the United States

A clearer regime for clubs

The government hopes to end the confusion over community amateur sports clubs

Social enterpreneurs, not investors, need tax breaks

Rodney Schwartz of ClearlySo says hyping the sector further could actually delay its necessary path to sustainability

No special favours on tax - just a level playing field

Changes to tax systems and current regulations could help social investment achieve much more, says Nick Temple at Social Enterprise UK

Peter Stanford: Fining charities for the late filing of returns won't help

Our columnist asks if this new proposal is part of an attempt to make charities pay for their own regulatory body

Analysis: A united sector wins its campaign against the tax relief cap

How the voluntary sector persuaded the government to perform an about-face on the proposed cap on tax relief for charitable donations

Brian Lamb: The tax relief protest has stirred up debate about the value of the sector

The tax relief issue has raised questions about the extent to which the public regards charities as valid examples of public benefit worthy of being subsidised through taxes, says Brian Lamb

Growing opposition to plan for tax reliefs cap

Charity leaders and MPs add their voices to the criticism of Budget announcement

The never-ending queue to update the law on charity

The law must catch up with the rapidly-changing third sector landscape, argues Nicola Evans, a senior associate at Bircham Dyson Bell

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