CTG Newsletter – 19 May 2017

Supplies to local authorities – Healthwatch Hampshire VAT case

CTG does not, as a rule, report cases that deal with entities that are not charities, even where they are constituted as non-profit bodies, but we keep an eye out for cases which could ‘read over’ to charities, and we think that the recent Tribunal decision about VAT in the case of Healthwatch Hampshire CIC (TC05803) is an example. A commentary on the case by CTG’s Technical Advisor, Graham Elliott, can be read here.

New Charity Commission Chief Executive announced

Helen Stephenson CBE has been appointed as the next chief executive of the Charity Commission of England and Wales and will start in the role on 18 July 2017. Helen has extensive experience of senior leadership across the public and voluntary sectors, having previously served as Director and Deputy Director of the Office for Civil Society, and has filled senior roles at the Big Lottery Fund and the Shaftesbury Society. She has also, until recently, been chair and trustee of the National Childbirth Trust, and was part of the Advisory Council of the National Council for Voluntary Organisations.

HMRC audits/tax reviews

In the last newsletter we reported that a number of CTG members have reported that they have recently been contacted by HMRC in respect of planned tax reviews (which may include Employer Compliance (PAYE, Salary Sacrifice and Expenses), Gift Aid, VAT and Corporation Tax). A charity has kindly shared the Risk Review template they were sent by HMRC before a meeting, which it may be useful for you to review. If any of your clients are approached by HMRC for an audit or tax review, please do let us know the outcome and of any issues/concerns that are raised.

Meetings tracker

19 June 2017 (Birmingham) – Charity tax updates seminar
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 – Insurance Premium Tax survey (CTG)
Ongoing – Discretionary Charity Business Rates Relief (CTG)
11 June 2017 – Making Tax Digital: sanctions for late submission and late payment (HMRC)
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

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CTG Commentaries

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

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

CTG website

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