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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

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