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  • Our impact
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  • Policy priorities
    • Gift Aid Practical Issues working group
  • Consultations
    • OECD Pillar One proposal to address digital economy tax issues
    • OECD: Global Anti-Base Erosion Proposal – Pillar Two
    • Review of non-domestic rates in Northern Ireland
    • Draft legislation: The Value Added Tax (Refund of Tax) Order 2019
    • Call for evidence on simplification of VAT Partial Exemption and the Capital Goods Scheme
    • OTS tax reporting and payment surveys
    • Consultation on restricting the Employment Allowance – CTG response
    • Draft Finance Bill 2019-20
    • Extending off-payroll working to the private sector – consultation update
    • OTS Inheritance Tax Review – second report published
    • The operation of Insurance Premium Tax (IPT): Call for evidence
    • Call for evidence on Non-Domestic Rates (Scotland) Bill
    • Making Tax Digital: Data requested on activities of volunteer fundraising branches
    • HM Treasury review of Social Investment Tax Relief (SITR)
    • Consultation on the Fifth Money Laundering Directive – Changes to Trust Registration Service to include all charitable trusts
    • Changes to the reduced VAT rate for energy-saving materials
    • Review of the apprenticeships programmes
    • A new policy framework for Scottish taxes
    • Consultation on the implementation of non-domestic rates reform following proposals by the Barclay Review
    • Treasury Committee inquiry into the impact of Business Rates on business
    • Consultation on Scottish Charity Law
    • Consultation on the taxation of trusts published
    • Off-payroll working – extending legislation to the private sector
    • Reforming the Community Infrastructure Levy (CIL) – CTG consultation response
    • Consultation Launched on Stamp Duty Land Tax Regulation
    • CTG responds to the call for evidence on the VAT registration threshold
    • Tackling Business Rates avoidance in Wales
    • House of Lords Economic Affairs Finance Bill Sub-Committee Call for Evidence on Finance Bill 2018
    • Civil Society Strategy consultation
    • Charities that are connected with non-charitable organisations – outcome of consultation on guidance
    • Consultation on tax avoidance involving profit fragmentation
    • Stamp Duty Land Tax: changes to the filing and payment process
    • Charity Tax Commission – CTG responds to the Call for Evidence
    • Treasury Committee VAT Inquiry
    • Consultation on the Charities SORP
    • Business rates in multi-occupied properties
    • Modern working practices and employment status
    • Annual return for 2018 – information collected from charities will not include questions on Gift Aid and rates relief
    • Draft regulations and guidance for Making Tax Digital for VAT
    • Taxation of employee expenses consultation
    • VAT grouping consultation – Government publishes summary of responses
    • Review of HMRC’s Guidance on Gift Aid Donor Benefits
    • OTS VAT review
    • OTS Depreciation and Capital Allowances review
    • Transferring Apprenticeship Levy funds
    • Potential new Welsh taxes
    • Consultation on General Data Protection Regulation exemptions
    • Lords Select Committee on Charities report recommends closer working with the sector and OCS on tax issues
    • Making Tax Digital: sanctions for late submission and late payment
    • CTG responds to European Commission consultation on VAT rate reform
    • CTG responds to review of business rates in Northern Ireland
    • Gift Aid donor benefits consultation – CTG response
    • Withdrawal of four Extra Statutory Concessions (ESC)
    • Strengthening Tax Avoidance Sanctions and Deterrents
    • HMRC consultation on simplifying the PAYE Settlement Agreement (PSA) process
    • HMRC consultation on penalties for participating in VAT fraud
    • Survey to assess the cost of the Insurance Premium Tax increase
    • Schools that work for everyone: Tax status of charitable independent schools
    • CTG responds to consultation on Making Tax Digital
    • CTG responds to consultation on museums and galleries tax relief
    • HMRC publishes first Apprenticeship Levy Draft Regulations
    • CTG responds to Commission consultation on reduced VAT rates for e-publications
    • CTG responds to technical consultation on Gift Aid and Intermediaries
    • DfE survey on Government proposals for funding apprenticeships
    • Consultation on the introduction of the new £1 coin
    • Scottish Government consultation on the introduction of the Apprenticeship Levy
    • Consultation on salary sacrifice for the provision of benefits in kind
    • Making Tax Digital – Voluntary pay as you go
    • Making Tax Digital – Bringing business tax into the digital age
    • Making Tax Digital – Better use of information
    • 100 per cent Business Rates retention
    • Consultation on simplification of the Gift Aid donor benefit rules
    • Call for Evidence on the Gift Aid Small Donations Scheme
    • Gift Aid Small Donations Scheme review
    • Effect of regulation on Civil Society Organisations
    • Employer provided living accommodation – Call for Evidence
    • Review of the Community Infrastructure Levy
    • HMT consultation on Gift Aid and Digital Giving
  • Case studies
    • Nectar and Oxfam
  • ECCVAT
• Charity tax online
  • VAT
    • Making Tax Digital for VAT
      • Detailed guidance on Making Tax Digital for VAT: Notice 700/22
      • Making Tax Digital software suppliers
      • Making Tax Digital Timetable
    • General VAT principles
    • Business vs Non-business
      • Case law on the VAT business test
      • VAT refund schemes
        • VAT refund scheme for hospices
        • VAT refunds for museums and galleries
        • VAT refund scheme for search and rescue charities, air ambulances and medical courier charities
      • Donations and grants – VAT treatment
      • Outsourcing by public bodies
        • Relevant case law
      • Publicly-funded research – VAT implications
      • Grant-giving – VAT treatment
      • Investment income – VAT treatment
      • Supply of welfare services below cost – VAT treatment
      • Business v Non-business apportionment
      • Lennartz principle
    • VAT Exemption
      • Welfare – VAT exemption
      • Education and vocational training – VAT exemption
      • Research – VAT treatment
      • Closely-related supplies to supplies of education, research or vocational training
      • Cultural Services – VAT exemption
      • Fundraising events – VAT exemption
      • Cost Sharing – VAT Exemption
    • Partial Exemption
      • Partial Exemption – Standard and special methods
        • De minimis test – Partial Exemption methods
        • Standard method override – Partial Exemption
        • Annual adjustment – Partial Exemption
      • Capital Goods Scheme
      • Clawback/payback – Partial Exemption
      • Combined Business/Non-Business Partial Exemption method
      • VAT recovery
    • VAT zero rates
      • Charity funded equipment for medical, veterinary etc uses – VAT zero rating
        • Drugs, medicines and aids for the handicapped
        • Substances used in medical research
      • Goods connected with collecting donations – VAT zero rating
      • Publications including books – VAT zero rating
      • Talking books for blind people – VAT zero rating
      • Printed matter – VAT zero rating
        • Direct Marketing
          • Downstream Access
      • Package test and its use for fundraising items
      • Donated goods – VAT zero rating
        • Sale of donated land
        • Sale of animals
      • Buildings and construction – VAT zero rating
        • Construction of new buildings – VAT zero rating
        • Approved alterations of a protected building
        • Charitable annexes
        • Relevant Charitable Purpose / Relevant Residential Purpose – change of use
        • Protected buildings
        • Listed places of worship
        • Land and buildings and the option to tax
      • Lifeboats – VAT zero rating
        • Marine fuel – VAT zero rating
      • Export of goods – VAT zero rating
      • Advertising – VAT zero rating
    • VAT reduced rates
      • Residential conversions, renovations and alterations – VAT reduced rate
      • Reduced VAT rate on Fuel and Power
      • Energy saving materials – VAT reduced rate
      • Grant-funded installations – VAT reduced rate
    • Cross border transactions – VAT
      • European trade: reporting requirements
      • Place of supply rules
        • Purchase of goods cross-border
        • Receipt of cross-border services
        • Sale of goods cross-border
        • Provision of cross-border services
    • Other VAT issues
      • Staff secondments
      • Corporate sponsorship compared to donations – VAT
      • Use of charity name and logo
      • Barter transactions
      • Challenge Events – Tour Operators’ Margin Scheme (TOMS)
      • Affinity credit cards
      • Membership subscriptions – VAT
      • Sponsored events – VAT
      • Solar Panels
      • VAT and Salary Sacrifice Schemes
      • Pension Fund Management
      • Investment Management Fees
  • Donations and Gift Aid
    • Gift Aid
      • HMRC’s detailed Gift Aid guidance (Chapter 3)
      • Conditions
      • Gift Aid Declarations
      • Charities Online
      • Gift Aid donor benefits
      • Gift Aid claims by charities
      • HMRC audit
      • Corporate Gift Aid
      • The position of deeds of covenant
      • Raffles and auctions – Gift Aid
      • Sponsored events – Gift Aid
      • Membership subscriptions – Gift Aid
      • Allowing access to view charity property – Gift Aid
      • Donated goods – Gift Aid
    • Gift Aid Small Donations Scheme (GASDS)
    • Other giving by businesses
    • Gifts of pre-eminent objects
  • Income and Corporate taxes
    • Charity reliefs from income and corporate taxes
    • Non-charitable expenditure
      • Impact of non-charitable expenditure
      • Payments overseas
      • Investments and loans
    • Fundraising income
      • Payments for use of a charity’s logo
      • Business sponsorship/advertising – direct tax
      • Sale of donated goods
    • Gifts of shares and property
      • Qualifying investment
      • Considerations for the donor
      • Considerations for the charity
    • Income from land and property
    • Trading
      • Primary-purpose trading
        • The public benefit test
        • Mixed primary and non-primary-purpose trading
        • Consequences of non-primary-purpose trade
        • Use of trading subsidiaries and Gift Aid
      • Trades carried out by beneficiaries
      • Small trade concession
      • Cost allocation
      • Cost of goods and services provided at undervalue
      • Lotteries
    • Tax treatment of investment Income
    • Non-exempt income
      • Disposal of property
    • Capital allowances
    • Transfer pricing
    • Worldwide debt cap
    • Theatre Tax Relief
  • Business rates
    • Business rates – Property wholly or mainly used for charitable purposes
      • Discretionary relief for charities
      • Empty property
    • Places of public religious worship
    • Specific situations
    • Possible opportunities for reducing the rating bill
    • Council Tax
  • Import Duties
    • Scientific Instruments
    • Donated medical equipment
    • Donated goods for the needy
    • Goods to help with disasters in the EU
    • Specific goods for disabled people – Import Duties
  • Capital Gains Tax
    • CGT – Relief for charities
    • Capital payments to a UK-resident charity from an offshore trust
    • Investment in an overseas resident company
  • Inheritance Tax
  • Stamp Duty
    • Stamp duty land tax
      • SDLT – Charity relief
      • Problem areas
      • Withdrawal of relief
      • Joint purchases
    • Stamp duty reserve tax
  • Employment Taxes
    • Overview of PAYE
      • Categorisation of Earners regulations
      • Foreign entertainers – Income tax
      • Tronc schemes
      • Salary Sacrifice schemes
    • Off payroll workers/Self-employment
      • Educational charities – Employment taxes
      • Arts and culture charities – Employment taxes
      • Public Sector Bodies – Employment taxes
      • Intermediaries Legislation
    • Directors and other office holders
    • Contracting with individuals’ own companies
    • Agencies
      • Supervision, direction or control
      • Host employer rules
      • Travel and subsistence payments
    • Construction Industry Scheme
    • Benefits in kind and expenses
      • P11D – Reporting of Benefits in Kind
      • Benefits and expenses – Dispensation
      • Benefits and expenses – Checking systems
      • Payrolling Benefits in Kind
      • Trivial Benefits in Kind
      • PAYE settlement agreements
      • Particular Benefits in Kind
        • Provision of accommodation
        • Furniture
        • Telephones, Laptops and Other IT Equipment
        • Mobile phones
        • Relocation benefits
        • Loans
        • Cars and other vehicles
    • Termination payments
    • Volunteers
    • National Minimum Wage and National Living Wage
    • Payroll giving
    • Apprenticeship Levy
      • Paying the Apprenticeship Levy
        • Connected charities – Apprenticeship Levy
      • Spending Apprenticeship Levy funds
      • Apprenticeship Levy – Considerations for devolved administrations
    • Guidance pages – Employment taxes
  • Climate Change Levy
  • Insurance Premium Tax
  • Lottery Duty and exemptions
  • Overseas taxes
    • Recovery of withholding tax for charities
    • Double Taxation Treaties
  • Community Infrastructure Levy (CIL)
    • Introduction of CIL by Local Authorities
    • The charging schedule
    • Qualifying ‘developments’ for the purpose of CIL
    • Liability to pay CIL
    • Charitable relief from Community Infrastructure Levy (CIL)
    • Clawback of charitable relief
    • Discretionary relief for exceptional circumstances
    • How CIL is spent
    • State aid considerations
  • Cross-border giving
  • Social Investment Tax Relief
    • Qualifying Social Enterprise
    • Nature of investment
    • Conditions to be met by the Social Enterprise
  • Research and Development Tax Credit (RDEC)
  • Anti-avoidance tax legislation
    • Common Reporting Standard
    • Fit and proper person guidance
    • Diverted Profits Tax
    • Transfer of corporate profits
    • General Anti-Abuse Rule (GAAR)
    • Disclosure of tax avoidance schemes (DOTAS)
    • Tainted Charity Donations
  • Annual Tax on Enveloped Dwellings
  • Appeals and disputes
  • Tax updates and guidance from Government Departments
  • A brief history of the Tax Map
  • Charity Governance
    • Publishing a tax strategy
  • Funding
  • Contributors
• News & Events
  • News
    • IFS: English local government funding: trends and challenges in 2019 and beyond
    • Charity Tax Group launches national VAT research survey
    • VAT case law tracker
    • HMRC policy paper on the taxation of transactions involving cryptoassets
    • Turnover test for IR35 excludes donation and other voluntary income
    • Scottish Government publish annual non-domestic rates relief stats
    • Listed Places of Worship Grant extended to 2021
    • Treasury Committee calls for review of business rates reliefs in England to assess whether they remain necessary
    • CTG’s work in 2019: Review of the year so far
    • HMRC off-payroll working (IR35) guidance updated
    • HMRC Agent Updates for Making Tax Digital – issue 11 published
    • Budget announcement on 6 November 2019 cancelled
    • Brexit Withdrawal Agreement
    • Extension of Making Tax Digital “soft landing” period where implementing digital links in time is unachievable
    • VAT and digital advertising – update from HMRC
    • Probate fees dispute update
    • Queen’s Speech 2019
    • Making Tax Digital: “mythbuster” for charities
    • Preparations for a potential “no-deal” Brexit
    • Draft Explanatory notes on VAT ‘quick fixes’ published
    • Making Tax Digital – make sure that your charity is ready
    • European Union: Hearing of Paolo Gentiloni, Commissioner-designate for Economy (Tax)
    • Non-Domestic Rates (Scotland) Bill backed by Local Government and Communities Committee
    • Gift Aid Awareness Day – 3 October 2019 #tickthebox
    • Office of Tax Simplification – progress since its VAT report
    • Where are we now with Gift Aid? Podcast with CTG’s Vice Chairman
    • Expert commentary archive
    • Inheritance tax statistics
    • IPPR report on maximising Scotland’s local tax powers
    • Fundraising Regulator investigations – September 2019
    • Round-up of parliamentary questions – Summer/Autumn 2019
    • Spending Round 2019
    • HMRC guidance on VAT refunds schemes for certain charities updated
    • Irish VAT refund scheme for charities
    • VAT treatment of energy-saving materials and heating equipment
    • Review of the VAT exemption for cost sharing groups in the social housing sector
    • Spending Round/Queen’s Speech updates
    • VAT on lost space of bathroom and washroom conversions for disabled people
    • HMRC: EORI update
    • HMRC webinars: Guidance on topical tax issues
    • Gift Aid on donations received via Facebook
    • Tax planning and incapacity
    • Chancellor announces “fast-tracked” spending review
    • HMRC updates Gift Aid Donor Benefits guidance
    • Creative industries tax reliefs 2018-19
    • Government reshuffle – new Charity Tax Minister and Minister for Civil Society confirmed
    • HMRC Powers and Taxpayer Safeguards
    • Charity Tax Commission report published
    • Influencing policy on charity taxation
    • Digital Services Tax consultation – unlikely to affect charities
    • CTG VAT research project – presentation to the BUFDG Tax Conference
    • Charity tax statistics 2018-19
    • CTG working group on the “Future of Gift Aid”
    • Tax Gap data published by HMRC
    • Workplace parking levy in Scotland – Transport (Scotland Bill)
    • Non-Domestic Rating (Public Lavatories) Bill
    • New legislation to increase regularity of property revaluations for business rates
    • VAT domestic reverse charge for building and construction services
    • Labour Party’s Civil Society Strategy launched
    • Charities notified by HMRC about future tax return request
    • Gift Aid fraudster jailed: cautionary tale for charities
    • HMRC statistics show a decrease in the use of Social Investment Tax Relief
    • Gift Aid: HMRC feedback on common errors and frequent questions to the Charities Helpline
    • Important clarifications from HMRC on Gift Aid and data
    • NICs on termination payments
    • Making Tax Digital: Key things that your charity needs to know
    • Retail Gift Aid – end of year letters to be sent by 31 May 2019
    • OTS report on simplifying the tax system for smaller businesses
    • Making Tax Digital Case Study
    • Making Tax Digital VAT Notice updated including guidance on charity fundraising events
    • Living accommodation benefit in kind changes for University employees?
    • Non-Domestic Rates (Preparation for Digital Services) Bill introduced
    • Aggregated donations limit clarified
    • HMRC Charity Tax Forum – February 2019 meeting minutes published
    • Signing up to Making Tax Digital for VAT
    • £3m Village Hall fund launched
    • Charity Tax Group Annual Review 2018-19
    • Charity Tax Group Annual Tax Conference 2019
    • Exchequer Secretary of the Treasury speech to the CTG Conference
    • Charity Commission probes charity with significant tax liability
    • Making Tax Digital: Digital links and e-mails
    • JustGiving announces removal of platform fees and optional Gift Aid service
    • April 2019 changes and deadlines
    • Spring Statement 2019
    • Making Tax Digital for VAT – software solutions from CTG Observer Members and other providers
    • Welsh Government’s Tax Policy Work Plan for 2019
    • How prevalent is Gift Aid fraud? Two prosecutions last year
    • Get a UK EORI number to trade within the EU
    • Apply for “advance assurance” from HMRC for Social Investment Tax Relief (SITR)
    • Making Tax Digital – sorting fact from fiction
    • Organisations permitted to transfer 25% of Apprenticeship Levy payment from April 2019
    • Updates from the Charity Tax Forum – 18 February 2019
    • Cairncross Review proposes VAT zero rate for e-publications and charitable status (and tax reliefs) for local journalism
    • Charitable business rates relief in England 2017-18 increases to £1.9bn
    • Gift Aid Small Donations Scheme increase approved
    • Finance Act 2019 comes into force
    • Scottish based charities claimed £80m of Gift Aid last year
    • Devolved Income Tax Rates (Consequential Amendments) Order 2018
    • CTG Tax Conference (4 April 2019) – Robert Jenrick, XST, confirmed as keynote speaker
    • Charity Tax Group Treasurer vacancy – apply today!
    • Welsh Government to consult on removing charitable rates relief for private schools and hospitals
    • Scottish Budget 2019-20 – agreement reached
    • HMRC statistics on the total cost of tax reliefs
    • Spring Statement – 13 March 2019
    • European Commission’s transition to qualified majority voting on EU tax policy
    • Support the Charity Tax Group (CTG) in 2019
    • “Soft landing” period for MTD digital links requirement extended for organisations with a later start date
    • Commons questions on special tax treatment for social impact costs
    • The Cup Trust inquiry results
    • Charities encouraged to submit full forename details on Gift Aid claims where possible
    • Deferred mandation date for Making Tax Digital for some charities
    • What did the Charity Tax Group do for charities in 2018?
    • Land value taxation in Scotland
    • CCNI inquiry report into charity facing major HMRC tax bill
    • ECCVAT publishes recommendations on European VAT changes
    • Wellcome Trust VAT case – HMRC to appeal
    • Government to donate VAT on X Factor charity song to children’s charities
    • Government responds on calls to reform CIL
    • Making Tax Digital updates
    • Brexit updates
    • Charity Commission inquiry into charities over concerns about Gift Aid claims
    • Online guide to completing Gift Aid donations schedules
    • European Council approves zero rating of e-publications
    • VAT refund scheme for museums and galleries deadline extended
    • Increases to charities’ small trading exemption limits
    • CTG and CRA welcome relaxation of the rules on retail Gift Aid letters in the Budget
    • Intermediaries and Gift Aid fees
    • Budget 2018 – implications for charities
    • New powers to vary Welsh Income Tax rates – implications for Gift Aid
    • Campaign to introduce Charitable Remainder Gifts in the UK
    • JustGiving announces consultation with charities on Gift Aid charges
    • Charities SORP update bulletin published
    • Study measures impact of increased cost of Insurance Premium Tax
    • Guidance for taxpayers – report by the Office of Tax Simplification
    • HMRC confirms charity compliance checks by telephone can be genuine
    • Review of the Apprenticeship Levy announced
    • Gift Aid and coffee mornings/bake sales – message from the Minister
    • CTG makes Budget 2018 submission
    • Gift Aid awareness day (4 October 2018)
    • HMRC issues reminder to prepare for Making Tax Digital
    • European Commission notice on the possible VAT consequences of Brexit
    • Liberal Democrats support proposal to abolish business rates
    • Taxation (Cross-border Trade) Act 2018
    • Parliamentary Committee calls for a review of the Community Infrastructure Levy
    • Minutes of the Charity Tax Forum meeting on 7 June 2018 published
    • Abolition of Class 2 NICs postponed
    • Scottish Government: Programme for Scotland 2018-19
    • Guidance in the event of a “no-deal” Brexit
    • Gift Aid where sponsorship is taken out in the name of the donor and as a gift for a third party
    • Local Government business rates retention pilots
    • Cost of processing Gift Aid claims
    • Office of Tax Simplification Annual Report 2017-18
    • Creative industries tax reliefs 2017-18
    • University of Cambridge VAT case – CJEU referral questions
    • Transferring unspent Apprenticeship Levy funds
    • HMRC guidance on Making Tax Digital for VAT
    • Making Tax Digital: interest harmonisation and sanctions for late payment
    • Draft Finance Bill 2018-19 published
    • Draft legistation to introduce a two tier (relevant value) threshold for Gift Aid donor benefits published
    • ZipVit VAT case – Appeal decision
    • Charities reminded of the importance of fulfilling their tax obligations
    • Unspent apprenticeship levy funds
    • VAT on listed buildings renovation
    • Charity tax statistics 2017-18
    • Tax gap estimates for 2016/17 published
    • Tax relief on charity donations
    • EESC Opinion on European Commission VAT proposal
    • PwC to offer free MTD software for charities
    • CTG Annual Review 2017/18 – Making Charity Tax Digital
    • CTG Annual Tax Conference 2018 – Slides
    • VAT waiver grant funding for accident rescue organisations
    • Online fundraising platform fees and Gift Aid
    • Relief for charities undertaking building works
    • Rating and Council Tax Bill 2017-19
    • Making Tax Digital updates (including permitted adjustments) following discussions with HMRC
    • Open University report on the Apprenticeship Levy
    • University of Cambridge VAT and investment management fees case referred to the CJEU
    • European Commission proposals on VAT rates – feedback from ECCVAT
    • CTG welcomes efforts to increase Gift Aid take-up
    • Charity retail Gift Aid claims
    • Recent Parliamentary questions
    • Spring Statement 2018
    • Implications of GDPR for Gift Aid
    • Orchestra Tax Relief claim stencil
    • Trust Registration Service – penalties for late registration
    • Scottish Budget passed – implications for Gift Aid and pension tax relief
    • Making Tax Digital Regulations published
    • Greenisland Football Club VAT case – FTT decision
    • Chancellor calls for a review of inheritance tax
    • Share your feedback with CTG
    • NAO/University of Birmingham Tax Centre launches with Gift Aid case study
    • Draft guidance for charities working with non-charitable organisations
    • MEPs discuss European Commission VAT proposals
    • Ministerial reshuffle – new Minister responsible for charity taxation
    • Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes
    • Recent CTG Newsletters
    • Registering a Charitable Authorised Investment Fund
    • Scottish Draft Budget 2018-19 – implications for Gift Aid and business rates
    • Charities and VAT reform
    • HMRC Trusts Registration Service – Update: informal deadline extension
    • Financial Reporting Council amendments to FRS 102
    • Draft regulations clarify CIL liability for section 73 permissions
    • Draft regulations clarify CIL liability for section 73 permissions
    • Taxation of employee expenses – summary of responses
    • Charity Tax Commission
    • New CTG Business rates working group
    • Compliance checks: information about the general anti-abuse rule – CC/FS34a
    • The new Budget timetable and the tax policy making process
    • Impact of Making Tax Digital – update from HMRC
    • Finance Bill 2017-18 published
    • VAT Information Sheet 07/17: construction services and zero-rated relief
    • X Factor charity song 2017: Chancellor to donate VAT to children’s charities
    • Barclay Review of Non-Domestic Rates in Scotland
    • CTG Regional Meeting in Manchester – 27 November 2017
    • Autumn Budget 2017 – Implications for charities
    • Tax Strategy – turnover does not include donation income
    • Charities Online: service availability updates
    • Civil Society Strategy announced
    • CTG Regional Meeting in Cardiff – 16 November 2017
    • HMRC clarifies reporting requirements for charities under Making Tax Digital for VAT
    • Mendoza Review of museums including details on tax reliefs
    • Impact of Insurance Premium Tax on UK households
    • Uber case relating to employment status
    • Retail Gift Aid survey
    • HMRC guidance on resolving tax disputes updated
    • Social Investment Tax Relief statistics
    • Littlewoods case on compound interest
    • Charity Tax Group – Change of Bank Details
    • HMRC guidance updated to confirm that CASCS cannot claim Gift Aid on membership subscriptions
    • CTG secures confirmation from HMRC that eligible charities can continue to submit accounts in PDF form
    • Budget Archive – key announcements affecting charities
    • Parliamentary question on administration of Social Investment Tax Relief (SITR)
    • Parliamentary question on business rates relief for small charities
    • EU Customs Bill White Paper
    • European Commission proposes VAT reform
    • Welsh tax bands published
    • Regulators discuss online charitable giving
    • Autumn Budget (22 November 2017) – CTG publishes submission
    • CJEU judgments on EU VAT cost sharing exemption
    • Parliamentary question on NICs and voluntary work
    • VAT and accident rescue charities – Parliamentary question
    • Guidance on registering as an employer/training provider for the Apprenticeship Service
    • EU Withdrawal Bill
    • VAT Notice 48: Extra Statutory Concessions
    • Finance (no. 2) Bill 2017-19 published
    • HMRC salary sacrifice guidance updated
    • Employment status and entitlement to statutory holiday pay
    • Letters to the OTS from the Chancellor on SDLT
    • US tax exemption revoked for over 200 UK charities
    • Post-Brexit customs agreement proposal
    • eBay to introduce VAT charges for UK sellers
    • Parliamentary question on ways to increase charitable giving from higher-rate taxpayers
    • Theatre Tax Relief statistics published
    • Finance Bill update – including Museum & Galleries Tax Relief
    • New Making Tax Digital timeline – reporting only mandatory for businesses with a turnover above the VAT threshold
    • Andrew Jones confirmed as the Treasury Minister responsible for charity taxation
    • Gift Aid intermediaries guidance published
    • Charity tax statistics 2016-17
    • Spanish State Aid case related to tax exemptions for the Roman Catholic Church
    • Charity Commission to tackle business rates avoidance
    • Queen’s Speech 2017
    • CTG Regional Meeting – Birmingham 19 June 2017
    • Economic and Financial Affairs Council (16 June 2017)
    • Outcome of disciplinary cases in connection with The Cup Trust
    • Reduced VAT rate for e-publications approved by European Parliament
    • Insurance Premium Tax (IPT) increases to 12%
    • Assessing the impact of recent Gift Aid changes
    • Inheritance Tax Calculator updated
    • Apprenticeship Service accounts active
    • First Common Reporting Standard deadline – 31 May 2017
    • CJEU rules in favour of Brockenhurst on education VAT exemption
    • Reduced VAT rate for e-publications
    • CTG meeting in Leeds – presentation slides
    • Museum and Galleries Tax Relief implementation postponed due to the election
    • Apprenticeship Levy update: VAT exemption and issues with suppliers/grantees
    • Parliamentary debate on Insurance Premium Tax increases – charity exemption ruled out again
    • Making Tax Digital proposals dropped from Finance Bill
    • Procurement of apprenticeship training providers for non-levy payers paused
    • Compliance checks: visits by agreement or advance notice – CC/FS3
    • Effect of IR35 changes on charities
    • VAT appeals – Updates from HMRC
    • HMRC audits/tax reviews
    • Arts Council guidance on Museums and Galleries Tax Relief
    • Company Tax Return (CT600) 2017 guide published
    • CAF UK Giving report finds 52% of donors interviewed used Gift Aid
    • Changes to the Gift Aid Small Donations Scheme rules
    • 30 year anniversary of payroll giving
    • HMRC publishes Helpbook 480: Expenses and benefits for 2017
    • CGT relief for gifts to charity – 2017 helpsheet published
    • Welsh Land Transaction Tax Bill passed
    • Old £5 note to be withdrawn from circulation
    • Tax changes effective from 6 April 2017
    • Cost-sharing VAT exemption cases
    • Commons’ business rates inquiry
    • Institute for Apprenticeships starts work
    • Payroll Giving analysis published
    • Charity accounts templates launched
    • Devolution of certain tax powers to Welsh Assembly
    • Volunteers and VAT – European Parliament question
    • Education committee publishes Apprenticeship Levy report
    • CTG Tax Conference 2017 – Speech by the Minister, presentations and feedback
    • Great Repeal Bill White Paper
    • Tampon Tax fund recipients announced
    • Article 50 triggered
    • OTS tax complexity papers updated
    • Museums and Galleries VAT refund legislation
    • Extending our reach: CTG Annual Review 2016-17
    • New £1 coin enters circulation
    • European tax policy survey published
    • Charity closed after failed attempt to benefit from business rates scheme
    • ECOFIN debates proposal to extend reduced VAT rate to e-publications
    • Tax yield from accident and rescue charities
    • Finance (No. 2) Bill 2017 published
    • House of Commons debate on Brexit and charities
    • ONS statistics on the value of volunteering
    • Making Tax Digital for Business: House of Lords Report Published
    • Treasury approves Charity Commission consultation on charging fees to charities
    • Charity Commission finance guidance for the trustees (CC25) updated
    • Register of apprenticeship training providers launched
    • Reminder of forthcoming tax and finance changes
    • Chancellor reverses Budget decision to increase National Insurance for self-employed people
    • Minutes of the HMRC Charity Tax Forum – 5 January 2017
    • EU Withdrawal Bill – Royal Assent
    • Insurance Premium Tax increase for charities – response from the Government
    • CJEU case on VAT and e-books
    • Business rates discretionary relief fund
    • HMRC updates fit and proper persons declaration and guidance for charity managers
    • CTG calls for a review of the planned Insurance Premium Tax increase
    • Guardian article on the implications of the Durham Cathedral VAT case
    • £2 billion of dormant assets to be used to support charity and voluntary sector funding
    • Making Tax Digital software
    • Scottish Parliament tax rate vote
    • Finance Bill 2017
    • Church property, tax relief and State Aid
    • CTG submits evidence on Making Tax Digital proposals to Lords’ committee
    • DCLG projections on value of charitable business rates relief 2017-18 in England
    • CJEU judgment on the British Film Institute (BFI) case on the VAT cultural services exemption
    • Registration open for online apprenticeship service
    • Welsh Government publishes apprenticeship policy
    • University of Newcastle case on VAT on overseas agents
    • Written Statement – The Welsh Revenue Authority
    • Dominic Raab MP report on simplifying the tax code
    • UK tax after the EU referendum – Research briefing
    • Parliamentary questions on business rates and charities
    • Making Tax Digital reporting requirements – summary of consultation responses
    • New guidance for intermediaries processing Gift Aid
    • Common Reporting Standard webinar for charities (2 February 2017)
    • Devolution of tax powers to London?
    • Gift Aid and Self Assessment webinar by AccountingWEB
    • Brexit process updates
    • CTG Chairman attends charity taxation roundtable with the Financial Secretary to the Treasury
    • Speech by the Financial Secretary to the Treasury on the tax system
    • Treasury Committee recommends delaying Making Tax Digital
    • Better Budgets – Making Tax Policy Better
    • Government believes greater VAT rate flexibility is appropriate for e-books
    • Discretionary business rates relief for charities
    • Tampon Tax Fund recipients revealed
    • Charity Commission publishes revised regulatory statement
    • Treasury begins countdown to new £1 coin
    • Scottish Government confirms plans for Apprenticeship Levy
    • Office of Tax Simplification sets out next steps
    • Updated list of approved Payroll Giving Agencies
    • Date confirmed for Spring Budget (8 March 2017)
    • Apprenticeship Levy payments guidance and payroll technical specifications
    • Scottish Budget 2017-18
    • Local Charities Day: 16 December 2016
    • The Donations to Charity (Gift Aid Declarations) Regulations 2016 [Intermediaries]
    • Office of Tax Simplification review of VAT
    • Small Charitable Donations Bill – Lords stages
    • Chancellor waives VAT on charity singles
    • Parliamentary question on the Social Investment Tax Relief
    • Draft Finance Bill 2017 published
    • Gift Aid and Intermediaries
    • Aligning the primary and secondary National Insurance contributions thresholds
    • Museum and Galleries Tax Relief update
    • Parliamentary questions on the Gift Aid Small Donations Scheme
    • Upper Tribunal hearing on VAT and temporary workers (Adecco v HMRC) this week
    • Scottish Income Tax powers – interaction with Gift Aid
    • Tampon Tax Fund applications open
    • Northern Ireland Business Rates review
    • Apprenticeship Levy – expiry of digital account funds
    • Value of business rates relief for charities in England increased by £82m in 2015-16
    • Small Charitable Donations Bill update
    • OTS report calls for NICS and Income Tax to be brought closer together
    • Apprenticeship Levy – devolved administrations update
    • Small Charitable Donations Bill – Report Stage on 15 November
    • HMRC clarifies Common Reporting Standard guidance
    • New Director of the Office of Tax Simplification
    • CTG BBC radio interview on the wider implications of the Longridge VAT case
    • Support for businesses on introduction of the new £1 coin
    • Making Tax Digital webinar
    • Apprenticeship Levy funding reforms webinar
    • CTG Regional Meeting held in Cambridge
    • Gift Aid Small Donations Scheme – Take-up £79m lower than originally predicted
    • Apprenticeship Levy – Final funding policy published
    • New resource to help charities tackle fraud
    • Northern Ireland business rates review
    • Tax Gap statistics published
    • Apprenticeship Levy on track for implementation
    • CTG Briefing on the Small Charitable Donations Bill 2016 (Committee Stage)
    • New Shadow Minister for Civil Society confirmed
    • Correspondence with the Minister responsible for the Apprenticeship Levy
    • Review of the VAT treatment of Irish charities announced
    • Inclusive Economy Unit opened at DCMS
    • New campaign to promote Payroll Giving
    • Conservative Party Conference 2016 – Summary
    • AG Opinion in the British Film Institute (BFI) VAT case
    • Labour Party Conference 2016 – Summary
    • Liberal Democrat Autumn Party Conference 2016 – Summary
    • Addressing financial difficulties within a charity
    • Possible VAT implications of Brexit
    • Parliamentary briefing paper on GASDS updated
    • Small Charitable Donations Bill 2016-17
    • Autumn Statement to be presented on 23 November 2016
    • Feedback from HMRC’s Charities Outreach team
    • Speech by the Financial Secretary to the Treasury on a tax service for the 21st Century
    • HMRC webinars on Making Tax Digital
    • Scottish Government Water and Sewerage Charges – Charity Exemption Scheme
    • Making Tax Digital consultations
    • AGCAS VAT exemption case
    • Accounting standards: the UK tax implications of new UK GAAP
    • Apprenticeship Levy: DfE publishes revised guidance and funding proposals
    • Gift Aid Small Donations Scheme review – Summary of responses
    • Guidance for trustees on taking legal action
    • Lobbying and Political Campaigning: Charities and Trade Unions
    • Charity Commission updates guidance on social investment
    • Single-use plastic carrier bags charge: data in England
    • CTG writes to new Minister responsible for charity taxation
    • Withheld Gift Aid on donations from family members to be paid
    • Ministerial re-shuffle – Jane Ellison MP (FST) given charity tax brief
    • Charity sector sustainability – call for evidence
    • Presentations on the Apprenticeship Levy
    • NAO comments on HMRC accounts
    • OTS publishes its response to the GASDS consultation
    • Law Commission consultation on law reform projects
    • Treasury Minister responsible for charity taxation writes to CTG
    • Consultation on 100% Business Rates retention
    • Social Investment Tax Relief worth £3.4m
    • Common Reporting Standard – Lords written question
    • CTG responds to the Gift Aid Small Donations Scheme consultation
    • Charity tax statistics 2015-16
    • Recoverable VAT on sales made at less than cost price
    • Gift Aid Small Donations Scheme consultation
    • Deadline for applications for inclusion in extended s33 VAT refund scheme for museums and galleries (24 June 2016)
    • VAT zero rate for supplies of medical and surgical goods maintained
    • Apprenticeship Levy guidance timeline
    • Making Tax Digital
    • VAT and temporary workers – Adecco appeal
    • Common Reporting Standard charity guidance
    • HMRC Charities Automatic Exchange of Information Event
    • Minister welcomes CTG’s “insightful and valuable input” into charity tax discussions
    • Minimum VAT rate extended for two years
    • Charity Commission consultation on trustee disqualification powers
    • Incorrect to equate Gift Aid with avoidance using tax havens
    • Charities Act 2016 – implementation plan
    • How to complete ChV1 HMRC charities variations form
    • Scottish Cabinet reshuffle
    • Queen’s Speech 2016
    • CTG responds to Gift Aid donor benefits consultation
    • CTG secures charity exemption to new 45% tax on restitution interest
    • VAT treatment of members’ subscriptions: Philanthropic exemption
    • Apprenticeship Levy update
    • European Commission Action Plan on VAT
    • Finance (No.2) Bill 2016 published
    • Parliamentary question – tax repayments to HMRC relating to Gift Aid
    • Culture White Paper
    • Review of Northern Ireland business rates system – Report released
    • SNP rejects rise in basic rate of income tax
    • EU Council conclusions on VAT zero rating
    • Minister for charity taxation confirmed as keynote speaker at Tax Conference
    • Gift Aid on donations accompanied by a message of support from a donor’s family
    • Charities (Protection and Social Investment) Act 2016
    • Response to NAO consultation on reducing regulation
    • Apprenticeship Levy – BIS Guidance
    • Charity Tax Group responds to the Budget
    • New Permanent Secretary to the Treasury
    • OTS review recommends alignment of NICs and Income Tax
    • Gift Aid – Written question
    • European Referendum
    • William Shawcross speech at Charity Commission meeting
    • Cambridge University case to be heard by the Court of Appeal
    • HMRC appoints a new Executive Chair and Chief Executive Officer
    • Common Reporting Standard
    • Call for Evidence on GASDS – reminder
    • Guidance on donations by a company to its parent charity
    • New Online ChV1 form
    • Rates and thresholds for employers 2016-17
    • Consultation on effect of regulation on Civil Society Organisations
    • Apprenticeship Levy policy paper
    • Consultation on simplification of the Gift Aid donor benefit rules
    • New Charity Taxonomy launched
    • Gift Aid Small Donations Seminar – 11 February 2016
    • GASDS seminar with HM Treasury and HMRC
    • Updated charity finance guidance from the Charity Commission
    • HMRC guidance on tax avoidance
    • Updated charity finance guidance
    • Business rates inquiry
    • CTG Budget submission
    • Review of Northern Ireland’s business rates system
    • Upper Tribunal decision in HMRC v Wakefield College
    • Museum Tax Relief
    • Stocks of Gift Aid declarations
    • Fees for tax appeals
    • VAT waiver on charity single
    • Consultations – feedback requested
    • VAT and temporary workers
    • 2015 Summer Budget – Implications for charities
    • VAT and direct mail: HMRC Business Brief published
    • Budget 2015 – Implications for charities
    • Budget 2014 – tax implications for charities
    • VAT treatment of DfID funding – HMRC guidance to the Charity Tax Group
    • Budget 2013 – implications for charities
    • Budget 2012 – implications for charities
    • Budget 2011 brings positive steps to help charities
  • Commentary
    • Risk of Supporters becoming responsible for VAT
    • Business rates relief – successful judicial review by charity – Centric Community Projects Ltd
    • IR35 – don’t get caught out
    • Global tax transparency and the nonprofit sector
    • “Gifts to charities” cannot only mean gifts to UK charities – Routier case
    • Whether a structure is an Annexe – Yeshivas Lubavitch Manchester case
    • Immanuel Church case on VAT treatment of annexes
    • Eynsham Cricket Club VAT case – Another update
    • Defining ‘Protection’ for the purposes of the VAT Welfare Exemption
    • Introduction of the VAT domestic reverse charge for building and construction services
    • Relevant Charitable Purpose for Nurseries? Review of the Yeshivas Lubavitch Manchester VAT case
    • Charity Authorised Investment Fund (CAIF) – the authorised fund vehicle specific to the charity sector
    • Does HMRC understand the off-payroll/IR35 rules?
    • CJEU decision on the University of Cambridge case on VAT and investment management fees
    • Making Trusts Transparent: the implications of the Fifth Money Laundering Directive for charities
    • Does VAT exemption for ‘welfare services’ extend to provision of a payroll service? Cheshire Centre for Independent Living case
    • Making grants overseas: a refresher on HMRC rules for charities
    • Reforms to off-payroll working in the private sector – the story so far and what’s next?
    • Off-payroll working rules: what charities need to do to prepare
    • Is a CASC a Charity (for tax)?
    • Charity SORP guidance on accounting for corporate gift aid payments made by a trading company to its charitable parent
    • Relevant Residential and Relevant Charitable buildings: Clawback provisions
    • VAT on Care Services Provided by Bodies other than Charities
    • VAT case relating to ‘single supply’ and zero rated printed material
    • VAT recovery – the tussle with HMRC continues
    • Upper Tribunal decision in the Greenisland FC VAT case
    • Benefits and pitfalls of reliefs for council tax and business rates
    • VAT treatment of Continuing Care funding
    • Marlow Rowing Club VAT case – penalties for “careless” application of a zero rate certificate
    • Gift Aid qualifying donations and application of HMRC guidance – the Champions Fun Learning Centre case
    • Exempt Charity Fundraisers: the Loughborough Students Union case
    • ADR agreements do not always give taxpayers certainty – Serpentine Trust case
    • Church Annexe – HMRC tries to turn up the heat
    • Charity corporation tax: the 10 rules you need to know
    • VAT on Supporting People Programme – YMCA case
    • Adecco case on the VAT treatment of temporary staff – Court of Appeal ruling
    • Review of HMRC guidance on the Museums and Galleries Exhibition Tax Relief
    • What are charities looking for in the Budget? CTG Vice-Chair addresses the charities APPG
    • Extending off-payroll tax rules to the private sector
    • Further ‘clarification’ of ‘non-business’ – Wakefield College case
    • Printed Mailing Packs – Update on VAT
    • Comment on the University of Cambridge Court of Appeal decision
    • Review of HMRC VAT Manuals relating to Grants and Contractual Income – presentation slides
    • Membership Subscriptions and VAT – Harley Davidson case
    • Healthwatch Hampshire – follow-up news
    • Yorkshire Agricultural Society – certain free events are not economic activities
    • LIFE Services Limited VAT case – Upper Tribunal decision
    • 2017 Gift Aid round-up
    • Corporate Criminal Offence – implications for charities
    • Definition of a ‘sport’ for VAT purposes – English Bridge Union case
    • Proposed new penalties for participation in VAT fraud
    • Round-up of recent charity VAT cases
    • Benefits of joining the Gift Aid practical issues working group – member testimonials
    • Charity VAT Recovery – The Road Not Taken
    • Iberdrola VAT case – implications for Sveda?
    • VAT recovery for holding companies – MVM case and HMRC guidance
    • Professional negligence and failed tax avoidance schemes
    • A major shift in Business Rates valuation for museums
    • First experience of submitting a Common Reporting Standard (CRS) return
    • Construction of Relevant Charitable Purpose (RCP) buildings – position of sub-contractors
    • Supplies to local authorities – Healthwatch Hampshire VAT case
    • VAT – Supplies related to education – Brockenhurst College
    • Adecco appeal on the VAT treatment of temporary workers dismissed
    • Cost Sharing VAT Exemption – Aviva and DNB Banka
    • Off-payroll working: Major changes from April 2017
    • Have you paid enough tax to ‘cover’ your Gift Aid donations?
    • Update on ‘Economic Activity’
    • Update on the Adecco temporary workers VAT case
    • Filing charity trading subsidiary tax returns and charity accounts
    • Durham Cathedral VAT case and Sveda – implications for charities
    • Hire fees for stalls at fairs
    • Common Reporting Standard – Top 10 tips for charities
    • Longridge on the Thames VAT case – implications for charities
    • Implications of Brexit for charity tax
    • Implications of the Hallé case for the philanthropic exemption
    • Helping you find your way
  • Events
    • CTG Annual Tax Conference
    • Scottish charities, devolution, tax policy and practice
    • Apprenticeship Levy – implications for charities
    • Charity Tax Group seminar in Cambridge
    • Observer Member Meeting
    • CTG Observer Member Meeting
    • CTG Annual Tax Conference 2017
    • CTG Regional Meeting – Leeds
    • VAT Practitioners’ Group Annual Conference (16 June 2017) – discount for CTG members
    • CTG Regional Meeting – Birmingham
    • CTG Observer Member Meeting
    • CTG Observer Member meeting
    • CTG Regional Meeting – Cardiff
    • CTG Regional Meeting – Manchester
    • CTG Observer Member meeting
    • New VAT guidance on grants – what does it mean for charities?
    • CTG Annual Tax Conference 2018
    • CTG Observer Members meeting
    • CTG Observer Member Meeting – 10 December 2018
    • CTG Annual Tax Conference 2019
  • Past Events
    • CTG seminar in Birmingham
    • CTG Regional Meeting in Cardiff – 16 November 2017
    • CTG Regional Meeting in Birmingham – 19 June 2017
    • Regional Meeting in Cambridge – 26 October 2016
    • Apprenticeship Levy seminar with BIS – 14 July 2016
    • CTG Tax Conference 2016
  • Press releases
    • CTG welcomes the publication of the Charity Tax Commission report
    • Charity Tax Group responds to Autumn Budget 2017
    • CTG secures charity exemption to 45% tax on restitution interest
    • CTG comments on new Gift Aid confirmation statements
    • CTG welcomes GASDS changes but highlights cumulative tax burden on charities as a range of new rules are implemented
    • CTG responds to Budget 2017
    • Charity representatives express concern about Community Infrastructure Levy [CIL] replacement
    • CTG calls on the Government to use the Budget to support charities through the tax system
    • CTG comments on the recent Insurance Premium Tax increase
    • CTG responds to Autumn Statement 2016
    • CTG Autumn Statement 2016 Submission
    • CTG comments on Apprenticeship Levy funding policy
    • CTG responds to HMRC consultation on Gift Aid and Intermediaries
    • CTG comments on Gift Aid Small Donations Scheme consultation response
    • CTG comments on 2015-16 charity tax statistics
    • New online Charity Tax Map welcomed by Treasury Minister
    • CTG welcomes HMRC consultation on the Gift Aid Small Donations Scheme
    • Charity Tax Group responds to publication of European Commission Action Plan on VAT
    • Charity Tax Group responds to the Budget
    • CTG responds to HMRC Call for Evidence on GASDS
    • Charity Tax Group Budget Submission
    • Charity Tax Group responds to the Autumn Statement
    • CTG responds to publication of new Gift Aid Declarations
    • CTG calls for confirmation that charity business rates relief will be protected
  • CTG in the News
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