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Results: 1-10 of 338

The future of Deeds of Variation
  • Charles Russell Speechlys LLP
  • United Kingdom
  • May 27 2015

In his pre-election budget speech, George Osborne unveiled a number of items which would be on the agenda of a re-elected Conservative Government. One


March 2015 budget: what does this mean for the charity sector?
  • Charles Russell Speechlys LLP
  • United Kingdom
  • March 30 2015

George Osborne announced a number of changes in his budget speech delivered on 18 March 2015, but what impact will these have on the charity sector


Trouble with trading subsidiaries: have donations been unlawful?
  • Penningtons Manches LLP
  • United Kingdom
  • February 2 2015

Registered Providers with charitable status should review their relationships with trading subsidiaries following recent guidance from the Institute


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


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


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


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