CTG Newsletter – 30 January 2017

Register for the CTG Annual Conference (28 March 2017)

Financial Secretary to the Treasury (FST), Jane Ellison MP, will give the keynote speech at this year’s CTG Conference, which will take place at the Wellcome Trust, on 28 March 2017. Attendance at the event is free for charities and CTG Observer Members (up to two representatives per organisation). Almost 100 tickets have already been taken so register here today!

HMRC webinar on the Common Reporting Standard for charities

HMRC is running a webinar for charities affected by the Common Reporting Standard on Thursday 2 February 2017, 11.00-12.00. More information and registration details are available here.

Devolution of tax powers to London?

The Mayor of London has endorsed the findings of a major new report that calls for further powers to be devolved to the capital in the aftermath of the decision to leave the European Union. This includes proposals for greater control over business rates, VAT and income tax yields and the Apprenticeship Levy, which could raise interesting opportunities and threats for existing charity reliefs. Full details of the report can be found here.

VAT and investment management fees

Later this week the Court of Appeal is due to hear HMRC’s appeal against the Upper Tribunal decision in favour of the University of Cambridge that it was entitled to recover certain VAT incurred on the investment management fees that it incurs. Background on the case can be found here.

You can read CTG’s VAT case law tracker here.

Institute for Apprenticeships

The Government has published a consultation on the draft operational plan for the Institute of Apprenticeships (with the deadline for responses 7 February 2017). The Government would like to hear thoughts on how they propose the Institute will carry out its functions to improve the apprenticeship system. The Government has also announced the names of the eight members of the board who will run the Institute.

Consultations 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)
• 1 February 2017 – Draft Finance Bill 2017 clauses (HMRC)
• 3 February 2017 – Gift Aid donor benefits (HM Treasury)
• 3 February 2017 – Apprenticeship Levy Draft Regulations (HMRC)
• 16 February 2017 – Northern Ireland Review of Business Rates (Northern Ireland Executive)
• 27 February 2017 – Institute for Apprenticeships (DfE)
• 7 March 2017 – Withdrawal of Extra Statutory Concessions (HMRC)
• 20 March 2017 – Review of VAT Rates (European Commission)

You can also read CTG’s recent pre-Budget submission here.

CTG Newsletter Archive

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

• CTG Newsletter – 26 January 2016
• CTG Newsletter – 23 January 2016
• CTG Newsletter – 19 January 2016
• CTG Newsletter – 13 January 2016
• CTG Newsletter – 10 January 2017
• CTG Newsletter – 4 January 2017

CTG Commentaries

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

• Update on “Economic Activity” and the fate of the Lord Fisher test (Graham Elliott)
• Filing charity trading subsidiary tax returns and charity accounts (Justin Bevan)
• Update on the Adecco temporary workers VAT case (Deloitte)
• 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)
• Off-payroll working: Major changes from April 2017 (Susan Ball)
• 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.

Help to promote CTG in 2017

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.

Follow CTG on Twitter @CharityTaxGroup