VAT made simple! Charities have a wide range of different activities and income streams and assessing the VAT treatment of these can be a

VAT made simple! In this session we will discuss the VAT recovery rules for taxable, exempt and non-business activities, how these are applied, and

With Earth Day falling on 22 April, this month we feature two of our clients who focus on issues around our planet in very

A key part of our mission is to support the wider charity sector by devoting our time and resources into measures that help strengthen

We’ve a bit to catch up on – so we have a bumper edition of the SV newsletter including court decisions on Kids Company

Advantages of a separate trading subsidiary Can protect the charity from tax liability Clarifies objectives for each part of organisation Limited liability status for

If the activities you are planning do not fall within the exemptions and the activities are not fulfilling the primary purpose of the charity,

Primary purpose trading is trade carried out by a charity in the course of carrying out its main objects and is exempt from income

Trading is the exchange of goods or services for a fee. For tax, the law does not specifically define trading, but case law has

The Gift Aid Small Donations Scheme (“GASDS”) allows a charity or a Community Amateur Sports Club to claim a Gift Aid-like top up payment

A basic principle underlying Gift Aid is that the gift should be freely given with nothing substantial expected or provided in return. The donor,

Once a charity has registered with HMRC, there are three ways to claim Gift Aid: Spreadsheet claim, using the Charities Online service via the

Gift Aid may only be claimed on donations by UK taxpayers who have paid at least the Gift Aid amount in tax (income and

Gift Aid is a tax efficient method for individuals to make donations to charities. A Gift Aid donation from an individual is assumed to

The taxation of payments and benefits made on the termination of employment is a complex topic and it is best to seek advice before

The IR35 rules are designed to prevent individuals from using intermediary business structures – usually a personally or family owned company – to avoid

There are a number of factors that may indicate that a contract between a contractor and a worker may be a contract of employment,

Some supplies are zero-rated when supplied to a charity. Here the charity does not have to be registered for VAT to benefit from the