This guide provides a step-by-step process for handling a merger or a takeover, explaining the options for different structures. It considers the legal and

We published this guide to help you with models for collaborative working to deliver services and share back office functions . This guide covers

The common way for charities to deal with trading which does not fall within their objects is to channel the income and expenditure relating

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

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

All income in connection with a qualifying fundraising event is exempt from VAT (and income or corporation tax). To qualify as an exempt fundraising

Probably because the charity has limited or no income subject to VAT. Many charity activities are funded by grants and donations or are VAT-exempt

For a transaction to be subject to VAT, it must normally meet both of the following conditions: It must be a supply of goods

You must register for VAT if the turnover on taxable activities exceeds the VAT registration threshold. The VAT registration threshold from 1 April 2017

The s33c VAT refund scheme applies to both VAT registered and unregistered eligible hospices, which must be palliative care charities, providing palliative care as

Supplies of education and training are VAT exempt if they are made by an eligible body, otherwise they are standard-rated. Supplies of education and

Where charities have members who have voting or other constitutional rights then a special VAT concession applies (‘ESC 3.35’). This allows the membership subscription

Commercial marathons such as the London Marathon do not qualify for the fundraising event exemption, so any mandatory entry fee or minimum sponsorship target

If a charity has no pre-existing agreement with either the donor or event organiser, and simply receives a donation from the participant or event

Some fundraising events have no restrictions on what Gift Aid can be claimed as no or only very minor benefits are provided to participants.