*Budget 2021 update: The Government will continue to provide eligible retail, hospitality and leisure properties in England with 100% business rates relief from 1 April 2021 to 30 June 2021....

4 March 2020

• Business rates

As announced in Budget 2018, the Government is introducing a non-mandatory £20 de minimis limit for letters to donors, for charities operating methods A or B of the Retail Gift Aid...

14 January 2020

• Donated goods – Gift Aid

HMRC has published Revenue and Customs Brief 9 (2019) which relates to the VAT Tour Operators Margin Scheme (TOMS) and retained payments and deposits. From 1 March 2019, changes to HMRC’s...

9 September 2019

• VAT

HMRC has published Revenue and Customs Brief 3 (2019): VAT Zero-rating of transport of disabled passengers. The brief clarifies that HMRC’s policy on the scope of the VAT zero rate...

18 June 2019

• VAT zero rates