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Friends of the Earth - payments made by supporters of a charity were donations and not consideration for the supply of a magazine and other benefits
  • RPC
  • United Kingdom
  • July 28 2016

In Friends of the Earth Trusts Limited v HMRC, the FTT has held that payments made by supporters of a charity were donations and not consideration


Brexit - it will affect charities too!
  • Berwin Leighton Paisner LLP
  • European Union, United Kingdom
  • July 5 2016

The impact of Brexit is likely to be felt heavily by the charitable sector. Charities are businesses (albeit tax-privileged) and will encounter the


Good causes, bad publicity? - Didier Drogba and the importance of understanding your legal duties as a charity trustee
  • Farrer & Co LLP
  • United Kingdom
  • July 4 2016

The former Chelsea and Ivory Coast footballer Didier Drogba made a huge impact on the pitch, with his goals bringing trophies to west London. He has


Keep Calm and Carry On: Philanthropy After Brexit
  • Patterson Belknap Webb & Tyler LLP
  • European Union, United Kingdom
  • June 28 2016

On June 23, the people of the United Kingdom voted to leave the European Union. The decision to leavecommonly known as “Brexit”has dominated


Charities (Protection and Social Investment Act) Act - Changes to the Bill
  • Eversheds
  • United Kingdom
  • June 10 2016

The Charities (Protection and Social Investment) Bill 2016 ("the Bill") received Royal Assent on 16 March 2016. In our previous article (Changes to


Brexit, charities and legal implications
  • Brodies LLP
  • European Union, United Kingdom
  • June 7 2016

Whatever the short, medium and longer term outcomes of the UK's Leave Brexit vote, charities and the wider third sector will today, next week, next


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