CTG Newsletter – 6 October 2016
CTG responds to Gift Aid and Intermediaries consultation
CTG has responded to HMRC’s technical consultation on Gift Aid and Intermediaries welcoming the aims of this reform but stressing the importance of proportionate practical implications for charities and a straightforward user journey. CTG also calls for further reform, particularly in relation to claiming Gift aid on SMS-giving. Further details can be found here.
AG Opinion in the BFI VAT case
The Advocate General (AG) Bot has delivered his opinion in the British Film Institute (BFI) VAT case (C‑592/15), following a referral from the Court of Appeal. The case relates to the scope of the cultural services VAT exemption and a full summary can be found here.
Off-payroll working: Major changes from April 2017
As announced in the 2016 Budget, from April 2017 public sector employers (or an agency or third party that pays the worker’s intermediary for the public sector body) will be responsible for deciding if the intermediaries legislation applies to a worker. As part of IR35 this means they will now have responsibility for paying the relevant tax and National Insurance Contributions (NICs) via payroll. Previously, the onus for IR35 was on the individual worker, usually through a Personal Service Company (PSC) or another intermediary.
The Government will bring forward the final legislation in Finance Bill 2017 with matching NICs legislation. The draft clauses will be published later this year following the Autumn Statement. The fact is, however, that ‘Public sector’ has a wider definition than most might think and includes many charities. A detailed commentary on the planned changes, by Susan Ball, Partner at Crowe Clark Whitehill, can be found here.
CTG Seminar in Cambridge (26 October 2016)
CTG, in partnership with Mills & Reeve, invites you to participate in a session for charities and advisers exploring recent policy developments and providing practical tax updates. CTG’s technical adviser, Graham Elliott, will be giving a presentation and there will also be an opportunity for a Q&A with an expert panel. Topics being covered will include VAT, Gift Aid, the Common Reporting Standard and the Apprenticeship Levy as a well as a review of the potential implications of Brexit for the sector.
The seminar will take place at Mills & Reeve’s Cambridge office on Wednesday 26 October 2016 from 14:00 to 16:00. Registration and a sandwich lunch will be available from 13.00.
You can register for this free event here.
Party Conference updates
Summaries of relevant developments at the recent political party conferences are available below:
Consultations tracker
Open consultations
CTG will be responding 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.
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