CTG Newsletter – 8 September 2016
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.
HMRC reveal top errors with Gift Aid and GASDS claims
HMRC’s Charities Outreach team has provided some feedback on the use of the service, a summary of the main queries received and a review of the top errors with claims. Further information is available here.
VAT treatment of training services (Apprenticeship Levy)
CTG recently sought clarification from HMRC of the VAT treatment of training services paid for through Apprenticeship Levy contributions. There was a concern that charities would incur additional irrecoverable VAT by having to outsource this training provision to an external registered provider.
HMRC has confirmed that services provided by training providers will be exempt from VAT where it is being paid by digital vouchers. Where training costs exceed the amount paid (or allowed to be paid) by digital vouchers, normal VAT rules will apply.
This information is not currently in HMRC guidance but officials have resolved to include it in the next round of updates. Further information is available here with detailed guidance on the Apprenticeship Levy available here.
HMRC GASDS schedule spreadsheets updated
HMRC has updated its GASDS community buildings schedule schedule spreadsheets, to include additional information on how to complete them correctly. Full details on the changes can be found here.
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.
Recently closed consultations
CTG responses to the following consultations can be found below
CTG Newsletter Archive
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