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Results: 1-10 of 62

U.K. Charity Commission decision in the Human Dignity Trust overturned implications of the decision

  • Miller Thomson LLP
  • -
  • Canada, United Kingdom
  • -
  • July 31 2014

A decision of the UK First-Tier Tribunal (Charity) has been released that will be of interest to charities in Canada, particularly those engaged in

Consultation on the use of charities in tax avoidance

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • July 11 2014

HMRC consulted earlier in the year on the use of charities in tax avoidance schemes. HMRC has stated that it wishes to target only "extreme cases of

PCB bulletins

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • July 3 2014

On 6th June HMRC published its third consultation document over attempts to simplify IHT charges on Trusts. This concentrates on the nil rate band

The “blue box” tax avoidance scheme and gifts to charities

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • July 1 2014

A recent tax scheme, designed to secure a tax advantage by exploiting the rules on gifts to charities, has failed in the First-tier Tax Tribunal

Incentives for giving

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • May 7 2014

New figures released from a Charities Aid Foundation research paper indicate the total amount given to charity increased by 12 per cent in 20122013

VAT: the distinction between grant funding and contracts for services

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • May 7 2014

When a public body is considering outsourcing any services or functions to a charity, there are two basic models available: Grant funding This is

Discussion paper on preventing charities being set up to avoid tax

  • RPC
  • -
  • United Kingdom
  • -
  • April 3 2014

Schedule 6, Finance Act 2010, provides a definition of "charity" for tax purposes. Charities and their donors are entitled to claim UK charitable tax

Tribunal rules that a charity’s provision of museum and information services is a taxable supply Woking Museum and Art and Crafts Centre

  • RPC
  • -
  • United Kingdom
  • -
  • March 31 2014

In this recent case, the First-tier Tribunal (Tax Chamber) (FTT) ruled that Woking Museum and Art and Crafts Centre (the Charity) was making a

U. K. Government announces tax relief for social investment

  • Miller Thomson LLP
  • -
  • Canada, United Kingdom
  • -
  • March 31 2014

The United Kingdom moved forward with legislative change designed to incent social enterprise - with the introduction of "Community Interest

Report on Gift Aid reliefs, abuse and error

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • December 18 2013

The National Audit Office (NAO) has issued a report examining how HMRC monitors and evaluates the effectiveness of gift aid reliefs, and how it tries