HMRC now allows charities to claim gift aid on waived loans if specific conditions are met and the donation is gift aid eligible. Find out how to get it right and structure the gift to maximise the benefit to donor and charity.

Are you a glass half full or a glass half empty person? I imagine that many of us who are chartered accountants would have to say that our training encourages us to be more ‘half glass empty’ than ‘half glass full’! The Chancellors’ Spring Statement may have given us a perfect opportunity to test that out for ourselves.

18 September: Shop closures during lockdown left a hole in charities’ budgets but continued rate reliefs and an extension to the retail grant scheme would help charity shops recover

10 September 2020: Freshfields Bruckhaus Deringer are hosting a webinar “What's the point of purpose tests?” to raise funds for the Bridge the Gap campaign on 8 October.

Will-makers who want to leave property to a foreign charity, but previously decided not to on grounds the usual UK exemption from inheritance tax (IHT) for charitable bequests only applies to UK charities, may now be able to do so, following a recent Supreme Court ruling that bequests to foreign charities are exempt too.

This survey relates to independent academic research led by Lancaster University.

ICAEW promotes and funds, through ICAEW’s charitable trusts, leading-edge research on performance-related issues of immediate and long-term importance to the business community.

A series of guides produced by the audit firm Sayer Vincent on topics for charities, including charity shops, employee and volunteer taxation, Gift Aid, grants, and international aspects of VAT.

HMRC guidance on the direct tax obligations of charities, VAT and reliefs or exemptions available. Sections cover Gift Aid, Payroll Giving, donating land, buildings, shares or securities, claims, and audits.

A non-profit membership organisation previously known as the Charities' Tax Reform Group, which makes representations to government on issues relating to the taxation of charities. The site includes updates and commentary on a wide range of tax issues relevant to charities.

HMRC guidance on how to qualify and claim for corporation tax creative industry reliefs.

Guidance for lay users on the tax aspects of the main areas of trading activity that charities get involved in. Sections cover fundraising, basic tax exemptions, business sponsorship, trading companies, shops and cafes, merchandising, events, providing services, cost allocation, transfer pricing, loss making trades, and social enterprise.