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- Apprenticeships Funding Policy Survey
- Consultation on Making Tax Digital VAT legislation
- Annual return for 2018 – information collected from charities
- Transferring Apprenticeship Levy funds
- Potential new Welsh taxes
- OTS VAT review – CTG submits detailed response
- Consultation on General Data Protection Regulation exemptions
- Taxation of employee expenses
- 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
- Stamp Duty Land Tax: changes to the filing and payment process
- CTG responds to VAT grouping consultation
- CTG responds to review of business rates in Northern Ireland
- Gift Aid donor benefits consultation – CTG response
- Institute of Apprenticeships
- Proposed withdrawal of Extra Statutory Concessions (ESC)
- Consultations tracker
- Review of Business Rates in Northern Ireland – implications for charity shops and halls of residence
- Apprenticeship Levy – further draft regulations
- 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
- Business Rates Revaluation 2017
- 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
- Museums and galleries tax relief consultation
- Consultation on the introduction of the new £1 coin
- Scottish Government consultation on the introduction of the Apprenticeship Levy
- Strengthening Tax Avoidance Sanctions and Deterrents
- 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
- Gift Aid and intermediaries: technical consultation
- HMRC consultation on simplifying the PAYE Settlement Agreement (PSA) process
- Reduced VAT rates for e-books
- Scottish Business Rates Review
- 100 per cent Business Rates retention
- Simplification of the Gift Aid donor benefit rules
- Call for Evidence on the Gift Aid Small Donations Scheme
- Gift Aid Small Donations Scheme review
- Probate fees
- Effect of regulation on Civil Society Organisations
- Employer provided living accommodation – Call for Evidence
- Review of the Community Infrastructure Levy
- Policy priorities
- Case studies
- ECCVAT
- Charity tax online
- VAT
- General VAT principles
- Business vs Non-business
- Case law on the VAT business test
- VAT refund schemes
- Donations and grants – VAT treatment
- Outsourcing by public bodies
- 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
- Partial Exemption
- VAT zero rates
- Charity funded equipment for medical, veterinary etc uses – VAT zero rating
- 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
- Package test and its use for fundraising items
- Donated goods – VAT zero rating
- Buildings and construction – VAT zero rating
- Lifeboats – VAT zero rating
- Export of goods – VAT zero rating
- Advertising – VAT zero rating
- VAT reduced rates
- Cross border transactions – VAT
- 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
- 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
- Gift Aid
- Income and Corporate taxes
- Charity reliefs from income and corporate taxes
- Non-charitable expenditure
- Fundraising income
- Gifts of shares and property
- Income from land and property
- Trading
- Tax treatment of investment Income
- Non-exempt income
- Capital allowances
- Transfer pricing
- Worldwide debt cap
- Theatre Tax Relief
- Business rates
- Import Duties
- Capital Gains Tax
- Inheritance Tax
- Stamp Duty
- Employment Taxes
- Overview of PAYE
- Off payroll workers/Self-employment
- Directors and other office holders
- Contracting with individuals’ own companies
- Agencies
- Construction Industry Scheme
- Benefits in kind and expenses
- Termination payments
- Volunteers
- National Minimum Wage and National Living Wage
- Payroll giving
- Employment Allowance
- Apprenticeship Levy
- Guidance pages – Employment taxes
- Working overseas
- Climate Change Levy
- Insurance Premium Tax
- Lottery Duty and exemptions
- Overseas taxes
- 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
- Research and Development Tax Credit (RDEC)
- Anti-avoidance tax legislation
- Annual Tax on Enveloped Dwellings
- Appeals and disputes
- Tax updates and guidance from Government Departments
- A brief history of the Tax Map
- Charity Governance
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- VAT
- News & Events
- News
- CJEU judgments on EU VAT cost sharing exemption
- Financial Reporting Council publishes draft amendments to FRS 102
- Parliamentary question on NICs and voluntary work
- VAT and accident rescue charities – Parliamentary question
- Barclay Review of Non-Domestic Rates in Scotland – response from the Scottish Government
- Autumn Budget 2017 – 22 November 2017
- Donations through Facebook to include Gift Aid where eligible
- 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
- Retail Gift Aid – end of year letters to be sent by 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
- Probate fees dispute update
- 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
- VAT case law tracker
- 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
- University of Cambridge VAT and investment management fees delayed until December 2017
- UK tax after the EU referendum – Research briefing
- Parliamentary questions on business rates and charities
- Making Tax Digital reporting requirements – charities exempt but trading subsidiaries will be affected
- 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
- Support the Charity Tax Group in 2017
- 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
- VAT and direct mail: HMRC Business Brief published
- Commentary
- Is a CASC a Charity (for tax)?
- 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
- Definition of a ‘sport’ for VAT purposes – AG opinion
- 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
- Charity Authorised Investment Fund (CAIF) launched – what you need to know
- 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
- Past Events
- Press releases
- 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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