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Results: 1-10 of 56

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

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

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

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

Charities may benefit from ruling on VAT exemption for fund-raising events

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • November 19 2013

A recent Upper Tribunal decision has questioned whether the UK's VAT exemption for fund raising events by charities and others is compatible with EU

Is the UK fund-raising VAT exemption too restrictive?

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • November 14 2013

The Upper Tribunal (Tax Tribunal) has held (Loughborough Students' Union v HMRC (2013)) that the holding of balls by a students' union, was not an

Charity Commission responds to Public Accounts Committee’s report

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • October 28 2013

The Cup Trust, set up as a charity in 2009, raised £176 million from donations during its first two years but distributed just £55,000 to charity and

HMRC invites SDLT charity relief claims following Court of Appeal defeat

  • RPC
  • -
  • United Kingdom
  • -
  • September 5 2013

In our August 2013 Update we reported on the case of The Pollen Estate Trustee Co Ltd and KCL v HMRC1, in which the Court of Appeal ruled that SDLT

Think before you file your tax return

  • Mishcon de Reya
  • -
  • United Kingdom
  • -
  • June 18 2013

If you were a 50 taxpayer last year, there is still an opportunity to claim 50 tax relief on future charitable donations even though you now pay

Charities Online

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • May 9 2013

On 22 April, HMRC launched "Charities Online", a new service for charities and Community Amateur Sports Clubs ("CASCs") to submit Gift Aid repayment