CTG Newsletter – 15 June 2017

Business Rates valuation for museums

Colin Hunter, business rates director at national commercial property consultancy Lambert Smith Hampton (LSH), has written a commentary piece looking at the significance of a recent business rates ruling. In a decision, which has the potential to be beneficial for museums across the country, the Upper Tribunal recently came down in favour of the York Museum and Gallery Trust in respect of its appeals against the Valuation Office Agency’s use of the contractor’s method for determining an historic property’s rateable value. Click here to read the full commentary.

Charity Tax Updates in Birmingham – 19 June 2017

CTG, in partnership with accountants BDO, invites you to participate in a session for both charities and their advisers, exploring recent policy developments and providing practical tax updates. You can register for this free event HERE.

CTG’s Vice-Chairman Richard Bray and VAT experts from BDO will be giving a presentation on a range of topical developments and there will also be an opportunity for a Q&A. We hope to cover, among other things:

• Brexit and the post-election landscape: opportunities and challenges for the charity sector
• A summary of recent Gift Aid developments
• Implementing the Apprenticeship Levy
• Implications of the Making Tax Digital agenda
• HMRC audits and penalties
• Business rates

The seminar will take place at BDO Birmingham on Monday 19 June 2017 from 14:00 to 16:00. Registration and a sandwich lunch will be available from 13:00.

Election update: Charity Ministers

Following the general election and the confirmation of a hung parliament, the Conservative Party has been given permission to run a minority Government, with a deal in the process of being made between them and the Democratic Unionist Party (DUP) in Northern Ireland to arrange a working majority. This deal is expected to delay the Queen’s Speech, which was meant to be taking place on Monday 19 June.

Jane Ellison, who as Financial Secretary to the Treasury had ministerial responsibility for taxation matters including for the voluntary sector and Gift Aid, has lost her seat. Her successor as FST, Mel Stride, is now the 8th minister responsible for charity taxation since the 2010 election. Rob Wilson, the Minister for Civil Society in the DCMS, has also lost his seat, though no direct replacement has yet been announced.

Full results from the election can be found here. A useful guide from the Hansard Society on the implications of a minority Government can be read here.

Meetings tracker

If you have not already done so, there is still time to register for the following meetings:

• 20 June 2017 (London) – Observer Member meeting [Observer Members only]
• 4 July 2017 (London) – Gift Aid practical issues working group  [Charities only]

Consultations and case law tracker

CTG will be preparing responses to a number of important consultations over the next few months. Our consultation responses rely on input from members and we would encourage you to send us your thoughts, and where relevant submit your own consultation response. The deadlines for forthcoming consultations are outlined below. Please send your feedback via the relevant consultation page on the CTG website or to info@charitytaxgroup.org.uk.

• Ongoing – Assessment of recent Gift Aid changes (including Charities Online, new Gift Aid Declaration and new Retail Gift Aid methods) (CTG)
• Ongoing – Insurance Premium Tax survey (CTG)
• Ongoing – Discretionary Charity Business Rates Relief (CTG)
• 30 June 2017 – VAT review (Office for Tax Simplification)
• 10 July 2017 – Taxation of employee expenses call for evidence (HMRC)

CTG’s VAT case law tracker can be accessed here.

CTG Newsletter Archive

Members can catch up on CTG’s recent newsletters using the links below:

• CTG Newsletter – 9 June 2017
• CTG Newsletter – 1 June 2017
• CTG Newsletter – 30 May 2017
• CTG Newsletter – 25 May 2017
• CTG Newsletter – 22 May 2017
• CTG Newsletter – 19 May 2017
• CTG Newsletter – 17 May 2017

CTG Commentaries

Read our expert commentary pieces and leave your comments and queries:

• First experience of submitting a Common Reporting Standard (CRS) return (CTG) NEW
• Construction of Relevant Charitable Purpose (RCP) buildings – position of sub-contractors (Les Howard) NEW
• Supplies to local authorities – Healthwatch Hampshire VAT case (Graham Elliott)
• Brockenhurst College VAT case – implications for charities (Graham Elliott)
• Filing charity trading subsidiary tax returns and charity accounts (Justin Bevan)
• Adecco appeal on the VAT treatment of temporary workers dismissed (Graham Elliott)
• AG Opinions on the VAT cost-sharing exemption – implications for charities (Graham Elliott)
• Have you paid enough tax to cover your Gift Aid donations? (Kevin Russell)
• Off-payroll working: Major changes from April 2017 (Susan Ball)
• Holding companies are required to raise management fees in order to ensure VAT recovery (Dermot Rafferty)
• Update on “Economic Activity” and the fate of the Lord Fisher test (Graham Elliott)
• Durham Cathedral VAT case and Sveda – implications for charities (Graham Elliott)
• Hire fees for stalls at fairs – implications of the Kati Zombory-Moldovan case (Graham Elliott)
• Common Reporting Standard – Top 10 tips for charities (Alana Petraske)
• Charity Authorised Investment Fund (CAIF) launched (Grania Baird)
• Longridge on the Thames VAT case – implications for charities (Graham Elliott)
• Implications of Brexit for charity tax (John Hemming)
• Implications of the Hallé case for the philanthropic exemption (Graham Elliott)
• Helping you find your way – the new Charity Tax Group website (John Hemming)

Please contact us at info@charitytaxgroup.org.uk if you would be interested in contributing a commentary piece.

CTG website

Do you have colleagues/friends in other charities that would benefit from receiving CTG’s newsletters? If so, please share this link to a page with full details about membership. Thank you again for supporting CTG in 2017.

Charity and Observer Members are reminded that their membership is on an organisational basis and that there is no limit of the number of subscribers to the website per organisation. If you think a colleague would benefit from getting access to the website and newsletters directly, please encourage them to register online at www.charitytaxgroup.org.uk/join-us/ selecting your organisation from the drop-down box.