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Results: 1-10 of 370

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


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