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Autumn Statement 2014

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.

Budget 2014

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A relatively quiet budget arrived without a huge amount of direct relevance to charities and it appeared that the measures that the Chancellor announced had, by and large, been previously discussed and consulted on.

Is Gift Aid good value for money?

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The National Audit Office (NAO) published its detailed findings in November 2013 on Gift Aid and reliefs on donations, followed by an appearance of senior HMRC officials at a hearing of the Public Accounts Committee on 2 December.

VAT treatment of building services

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The First-Tier Tribunal (FTT) has recently considered the VAT treatment of building services supplied to two colleges of further education: Leyton Sixth Form College and Wakefield College.

The Gift Aid Small Donations Scheme

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Rachelle Rowbottom, Senior Tax Manager at Barber Harrison & Platt Chartered Accountants, considers the Gift Aid Small Donations Scheme (GASDS) which is effective for donations received since 6 April 2013, and how you can receive maximum benefit from the scheme.

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