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Guidance on the Finance Act 2015 VAT refund scheme

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HMRC and Hospice UK have recently published guidance on the VAT refund scheme. Find out who qualifies and what to be aware of.

Budget 2015

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Yesterday the Chancellor presented his final budget before the May 2015 election. His budget announcement reflected his confidence of success of the administration’s fiscal policies and the Conservative party’s intention to continue in its efforts to get Britain working and to make further inroads in reducing the national deficit.

HMRC extends reclaims for overpaid VAT

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Following the decision of the Court of Justice in the Bridport and West Dorset Golf Club, HMRC has accepted that supplies of goods and sporting services made by non-profit-making membership organisations to both members and non-members may qualify as exempt supplies for VAT purposes.

New charity online registration system

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HMRC has introduced a new online registration system for charities. The system allows charities to register for tax purposes; a charity must register with HMRC before it can take advantage of charity tax reliefs such as reclaiming Gift Aid or corporation tax relief.

Autumn Statement 2014

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With many in the charity and not-for-profit sector already feeling the squeeze from public expenditure cutbacks and continually low interest rates, focus was on how the Chancellor could propose to support the sector while addressing renewed calls to address the stubbornly high national deficit.

Salary sacrifice: opportunities and risks

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Introducing a well-structured salary sacrifice scheme should really be no sacrifice at all; as with many management matters, it is all about balancing the opportunities and risks.

Charity Tax Forum - April update

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The HMRC Charity Tax Forum was set up at the end of 2010 to provide a forum in which HRMC and representatives of the charity sector, tax advisers, the accountancy profession and other key stakeholders, can discuss and review the operation of the various tax issues that impact on charities. This Forum will continue the work of HMRC Gift Aid Forum but will be wider in scope.

HMRC Charity Tax Forum – July update

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The HMRC Charity Tax Forum met on 26 July 2011 to discuss a variety of tax issues.

Tainted donations to charities

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New provisions, to be known as the ‘tainted charity donations’ rules, are to replace the ‘substantial donor’ anti-avoidance provisions of Section 54 FA 2006.

When is a grant a contract?

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One of the key considerations when charities are receiving funding from third parties, which are clearly not unfettered donations, is to establish whether the monies being received are a grant or a contract. There are legal, accounting and tax ramifications depending on the answer.

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