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The birth of a new charity regime as OSCR hits a big birthday
  • Brodies LLP
  • OECD, United Kingdom
  • May 6 2016

OSCR is now ten years old. Time flies. In true Birthday spirit, we bring a presentin the form of an update drawing together various developments in

How charitable was the Chancellor feeling this budget? Few changes for the third sector in 2016
  • Berwin Leighton Paisner LLP
  • United Kingdom
  • March 29 2016

The Chancellor did not make too many announcements that affect the third sector in his March budget, however what he did announce will broadly be

Gift Aid updates
  • Bond Dickinson LLP
  • United Kingdom
  • February 1 2016

Charities should take note of two Gift Aid-related changes which will both come into effect in April this year. In October 2015, HMRC published new

French Education Property Trust Limited v HMRC: VAT on building independent schools
  • Burges Salmon LLP
  • United Kingdom
  • January 5 2016

This case in the First-Tier Tribunal ("FTT") concerned whether the letting of school premises to an independent school and the running of this school

Question re: Foreign Account Tax Compliance Act and some of the replies given
  • Paris Smith LLP
  • United Kingdom
  • November 16 2015

A charity has been sent a substantial amount of paperwork by their bank, HSBC, which includes an 11 page return and a copy of US IRS Form W-8BEN-E

Gift Aid: updated model declaration forms mandatory from 6 April 2016
  • Berwin Leighton Paisner LLP
  • United Kingdom
  • November 6 2015

On 22nd October HMRC released a set of new and simplified model Gift Aid declaration forms, aimed at combatting the “tax gap”. Charities can use the

Increasing the attractiveness of social investment
  • Bond Dickinson LLP
  • United Kingdom
  • October 16 2015

Traditionally, there has been a wide gulf between investment and philanthropy - the former involves spending money to make a financial return, whether

An international perspective: establishing a charity in England
  • Michelmores LLP
  • United Kingdom
  • September 23 2015

England, and in particular London, is an established centre for international investment. Did you know, however, that England is increasingly being

The curious world of a charity being at ‘arm’s length’ to its own subsidiary company
  • Michelmores LLP
  • United Kingdom
  • September 21 2015

The idea behind a subsidiary company is to unlock the enterprising side of the charity, within the confines of separate limited liability structure

Business rates for charities: 100 mandatory relief?
  • Berwin Leighton Paisner LLP
  • United Kingdom
  • August 5 2015

On 12 June 2015 in a response to a government consultation on reforms to business rates, the Charity Tax Group (CTG), Charity Finance Group, Institute