Search results

Order by most recent / most popular / relevance

Results: 1-10 of 14

USUK dual qualified charities

Bircham Dyson Bell
-
United Kingdom, USA
-
November 26 2010

US citizens (and other individuals subject to US income tax) who are resident in the UK, may be subject to tax in either the US or the UK when they make contributions to charity unless the charity is dual qualified

HMRC attacks NHS charity expenditure

Bircham Dyson Bell
-
United Kingdom
-
November 11 2010

In these difficult times, many will have noted HMRC's increasingly aggressive approach to tax collection

New governance model

Bircham Dyson Bell
-
United Kingdom
-
November 11 2010

In the last year, Barts and The London Charity have pioneered a new constitutional framework for their charity by replacing their Section 11 trustee body comprising individuals with a corporate trustee taking the form of a company limited by guarantee

Regulatory shake up

Bircham Dyson Bell
-
United Kingdom
-
November 11 2010

The Health Secretary, Andrew Lansley, has made no secret that the voluntary sector will be at the heart of the Government's plans to reform the NHS, forming part of an overarching strategy to decentralise decision making

NHS charities: application of International Accounting Standard 27

Bircham Dyson Bell
-
United Kingdom
-
November 11 2010

NHS charities governed by corporate trustees which are themselves NHS bodies (e.g. NHS Trusts, Primary Care Trusts etc.) are set to be affected by the International Accounting Standards 27 (IAS 27

Extending UK tax concessions to foreign charities breaking new ground

Bircham Dyson Bell
-
United Kingdom
-
November 30 2010

New provisions introduced in finance legislation in 2010 stand to have a dramatic effect on the UK system for assessing entitlement to charity tax reliefs and exemptions, removing traditional domestic boundaries and opening up new opportunities for international philanthropic giving and cross-border activities by charities established outside the UK

Funding the Big Society

Bircham Dyson Bell
-
United Kingdom
-
July 14 2011

Whilst the concept of the Big Society has sparked widespread debate and interest amongst the media, policymakers and the general public, it has proved to be remarkably difficult to define

Can social enterprises flourish in the wake of NHS reform?

Bircham Dyson Bell
-
United Kingdom
-
April 17 2012

The Government's NHS agenda may give rise to new opportunities for NHS organisations to adopt a social enterprise model and also for social enterprises seeking to provide a greater array of health services as the commissioning market place opens up to 'any qualified provider' to facilitate diversity of supply and promote competition

UK charities working abroad establishing a presence in foreign jurisdictions

Bircham Dyson Bell
-
United Kingdom
-
December 6 2010

Non-EU charitable ventures looking to further aspects of their work and fundraising within the EU will often seek to establish themselves in the UK due to the protection and financial benefits afforded by the robust structure of the UK's charity legislation

Charity tax : how a UK charity may avoid the perils of UBIT

Bircham Dyson Bell
-
United Kingdom
-
December 8 2010

A key advantage that not for profit organisations operating in the UK have over their US counterparts is their ability to conduct commercial or trading activity through a wholly-owned trading subsidiary without incurring corporation tax on the profits arising