ICAEW.com works better with JavaScript enabled.

Charities taxation - articles

Features and articles from ICAEW on the taxation of charities within the UK tax regime.

Case law: Bequests to foreign charities may be exempt from inheritance tax after all

Atom Content Marketing Legal Alert 01-02-2020

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.

UK GAAP 2018 reminders and tips

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Tessa Park By All Accounts 19-12-2018

Tessa Park, Kingston Smith outlines some key areas for UK GAAP reporters to consider when preparing their 2018 financial statements.

Charities SORP published

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Charity and Voluntary Sector Community Newsletter 22-10-2018

Bulletin 2 for the Charities SORP (FRS 102) has been published on 5 October

FRS 102 improvements

Premium Content: This is exclusive item - please log in or subscribe to view this item.

Marianne Mau By All Accounts 04-07-2018

An outline of some of the improvements made to FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' as a result of the Triennial review 2017 amendments.

Sector developments and updates

Premium Content: This is exclusive item - please log in or subscribe to view this item.

11-11-2013

Helena Wilkinson from Price Bailey LLP provides a summary of recent activity in the charity and voluntary sector, with links to useful resources.

Academies and taxation

Premium Content: This is exclusive item - please log in or subscribe to view this item.

07-02-2012

This article summarises the VAT and direct tax issues facing schools in England with ‘academy’ status.

iXBRL: what does it mean?

Premium Content: This is exclusive item - please log in or subscribe to view this item.

26-01-2011

HMRC set 1 April 2011 as the date from which companies will have to file their corporation tax computations and supporting accounts electronically using the data exchange standard iXBRL.

Top 10 differences in the charity sector

Premium Content: This is exclusive item - please log in or subscribe to view this item.

29-12-2010

Anyone entering the charitable sector from the commercial one and expecting scant difference between the two is in for a rude awakening. After three decades in the charitable field, I feel fairly confident in identifying a 'Top 10' of challenges that a new charity FD will face. Here I attempt to explain what these challenges involve, and how to meet them effectively. And finally, I provide a taster of the sort of thing in store for those FDs bravely entering the charitable sector.

Showing 10 of 11 items