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- Fundamental Review of Business Rates in England – Joint sector response to the Call for Evidence
- Fifth Money Laundering Directive consultation: Charitable trusts not required to register with Trust Registration Service
- VAT Grouping – Establishment, Eligibility and Registration
- Draft Legislation: The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2020
- OTS review of Capital Gains Tax
- Consultation on Red Diesel
- Inquiry into the management of “tax expenditures” in the UK
- Draft legislation: Taxation of coronavirus (COVID-19) support payments
- Consultation on charitable rates relief for schools and hospitals in Wales
- Call for evidence: raising standards in the tax advice market
- HM Treasury fundamental review of business rates: terms of reference
- Consultation on expanding the dormant assets scheme
- Extending off-payroll working to the private sector – consultation update
- Government launches review into implementation of changes to the off-payroll working/IR35 rules
- Call for evidence on Non-Domestic Rates (Scotland) Bill
- OECD: Global Anti-Base Erosion Proposal – Pillar Two
- OECD Pillar One proposal to address digital economy tax issues
- 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
- OTS Inheritance Tax Review – second report published
- The operation of Insurance Premium Tax (IPT): Call for evidence
- Making Tax Digital: Data requested on activities of volunteer fundraising branches
- HM Treasury review of Social Investment Tax Relief (SITR)
- 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
- ECCVAT
- Charity tax online
- HMRC charity tax helplines
- VAT
- Making Tax Digital for 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
- 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
- Gift Aid
- Income and Corporate taxes
- Museums and Galleries Exhibition Tax Relief
- Orchestra Tax Relief
- 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
- Self-employment criteria and off-payroll working for charities
- 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
- Apprenticeship Levy
- Guidance pages – Employment taxes
- 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
- Funding
- Contributors
- News & Events
- News
- Gift Aid Awareness Day campaign pack published
- Job Support Scheme Factsheet
- Kruger Report: Levelling up our Communities
- Winter Economy Plan
- New Charity Tax Group technical groups – request for expressions of interest
- Treasury Committee inquiry into ‘Tax after coronavirus’ – joint charity sector response
- Scotland – Budget 2021-22: Supporting the COVID-19 Recovery
- HMRC publish updated Creative Tax Reliefs guidance
- Kickstart Scheme opens for applications
- Funding available through the Culture Recovery Fund
- VAT status of charity advertising
- Culture Recovery Fund grants
- Creative industries tax relief statistics 2019-20
- Eat Out to Help Out Scheme – registration and claiming details
- Proposal to replace the Community Infrastructure Levy with a consolidated Infrastructure Levy
- VAT treatment of humanitarian and associated research funding – clarifications from HMRC on the application of published guidance
- VAT implications of COVID-19 related use of RCP/RRP buildings
- Detailed guidance on VAT liability of supplies of e-publications
- Job Retention Bonus – policy paper
- HMRC Agent Updates for Making Tax Digital – issue 13 published
- Charities rally behind call for boost to Gift Aid
- New proposals for tackling promoters and enablers of tax avoidance schemes
- Finance Bill 2020-21 draft legislation and tax documents
- HMRC’s plan to “build a trusted, modern tax administration system”
- Chancellor launches 2020 Comprehensive Spending Review
- Charities call for Gift Aid Emergency Relief – add your support to the campaign!
- Government funding packages available to charities
- Public Accounts Committee calls on Government to account for tax giveaways
- Temporary reduced rate of VAT for hospitality, holiday accommodation and attractions
- Engagement and lobbying activity by the Charity Tax Group during the COVID-19 crisis
- Government responds to off-payroll working report
- Summer Economic Update 2020: Plan for Jobs
- Coronavirus information hub for charity tax and finance professionals
- Coronavirus Job Retention Scheme guidance hub for employers and employees
- Deferral of VAT payments due to the coronavirus crisis
- Changes to the Coronavirus Job Retention Scheme from 1 July 2020
- Support for organisations in Northern Ireland in response to COVID-19
- Job Retention Scheme: Claims periods and addressing errors in claims
- Local Authority Discretionary Grants Fund – open to small charities
- Support the Charity Tax Group (CTG) in 2020
- Charity Tax Group’s work in 2020: Review of the year so far
- COVID-19 Business Rates Reliefs and Grant Funding available [England only]
- Operation of the Gift Aid Small Donations Scheme (GASDS) during the COVID-19 crisis
- Scottish Government support for organisations in response to COVID-19
- Welsh Government support for organisations in response to COVID-19
- COVID-19 business loans and support measures
- Temporary VAT zero rating for Personal Protective Equipment (PPE)
- VAT zero rating of e-publications to be effective from 1 May 2020
- Claiming Gift Aid on tickets for events cancelled due to COVID-19
- Update on tax policy documents and consultations – delays due to COVID-19
- Breakdown of business rates reliefs for charities in England
- Company filings, AGMs and other general meetings during Covid-19
- Accounting Requirements for the Creative Industry Tax Reliefs
- Practical relaxations to the operation of Retail Gift Aid while offices are closes during COVID-19
- Gift Aid on donations freely given to charities and CASCs while membership subscriptions have been suspended
- Employer provided living accommodation exemption will not apply to “representative occupier” posts from April 2021
- Guidance on claiming back Statutory Sick Pay paid to employees due to coronavirus
- Retail, Hospitality and Leisure Grant Fund Guidance published – Cash grants of £25k available for eligible charities
- Digital links requirements for Making Tax Digital for VAT postponed until April 2021
- Check which expenses are taxable if your employee works from home due to coronavirus
- Finance Bill 2020
- CTG calls on the Chancellor to provide immediate support for charities through the tax system during the COVID-19 pandemic
- Consultation on notification of uncertain tax treatment by large businesses
- Off-payroll working rules delayed for one year
- European Commission proposes temporary framework to extend state aid measures
- HMRC engages with Gift Aid for Sport Relief
- Budget 2020 – implications for charities
- Creative Industries Tax Reliefs post-Brexit
- House of Lords call for evidence on state aid and establishing a level playing field
- Government response to Treasury Committee business rates inquiry
- Outcome of the review of the implementation of off-payroll working (IR35) reforms
- Charity Tax Group Budget 2020 Submission
- HMRC Brief confirms position on VAT treatment of digital publications has not changed
- Updated guidance on Corporation Tax reliefs
- Nuffield Health business rates case – wholly or mainly charitable purposes test
- Government reshuffle – new Charity Tax Minister confirmed
- NAO report on HMT/HMRC management of tax expenditures
- OTS: Claims and elections review consultation and scoping document
- Off-payroll working rules will apply only to payments made for services provided on or after 6 April 2020
- Scottish Budget 2020-2021
- Changes to the Employment Allowance from April 2020
- £3m Village Hall fund
- Recap: January 2020 – charity tax developments
- Is your charity ready for changes to the IR35/off-payroll working rules from April 2020?
- EU Commission publishes 2020 Work Programme
- APPG recommends reform to inheritance tax
- Parliamentary Question on VAT on electronic publishing
- Report claims Making Tax Digital is not achieving its goals
- Business rates updates including Retail Discount increase and planned review in England
- VAT case law tracker
- Government response to Cairncross Review proposals on VAT zero rating for e-newspapers and charitable status for local journalism
- European Commission publishes “level playing field” principles for UK-EU trade negotiations
- Geographical distribution of Gift Aid
- HMRC Charity Tax Forum
- Duty classification of mastectomy bras
- Business rates appeal affecting museums dismissed
- Scottish Budget 2020
- Budget 2020 to be published on 11 March
- HMRC consolidates guidance on taxing living accommodation given to employees
- Upper Tribunal supports VAT zero rating for electronic newspapers
- Changes to tax rules for call off stock arrangements between member states
- Queen’s Speech 2019 (December)
- Welsh Government: £6bn funding settlement for Welsh councils
- NHS Foundation Trusts not eligible for charity rates relief
- Review of the last decade – CTG secures important improvements to the tax system for charities
- 2019 election results confirmed – recap of Conservative Party finance/tax proposals
- What to expect from a statutory review of an HMRC decision
- CTG’s work in 2019: Review of the year
- Corporate Criminal Offence – implications for incorporated small charities
- Election manifestos published – tax proposals
- Do you need to prepare for off-payroll working (IR35)?
- Business rates relief statistics for England 2018-19
- Gift Aid on donations received via Facebook
- IFS: English local government funding: trends and challenges in 2019 and beyond
- Charity Tax Group launches national VAT research survey
- Policy papers 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
- HMRC off-payroll working (IR35) guidance
- 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
- [Archive] VAT and digital advertising – update from HMRC
- Probate fees dispute update
- Queen’s Speech 2019 (October)
- 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
- Tax planning and incapacity
- Chancellor announces “fast-tracked” spending review
- HMRC updates Gift Aid Donor Benefits guidance
- Creative industries tax relief statistics 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
- 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
- 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
- “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
- Gift Aid and Tax returns – the cautionary tale of Mr Webster
- Does VAT exemption for ‘welfare services’ extend to provision of a payroll service? Cheshire Centre for Independent Living case
- Gift Aid during the COVID-19 pandemic
- Introduction of the VAT domestic reverse charge for building and construction services
- Business rates – Result of Charity Commission inquiry into Public Safety Charitable Trust
- What steps can the Government take to ensure its support packages are most effective for charities?
- VAT and Supporting People Supplies
- Proposal to allow certain charities to claim under the Small Business Grant Fund – now accepted!
- Upper Tribunal decides that theatrical production costs do not have a link to taxable catering supplies
- VAT on Care Services provided by bodies other than Charities
- Reduced rate of VAT for charities on supplies of fuel and power
- Marlow Rowing Club – Re-visited
- CJEU decision on the University of Cambridge case on VAT and investment management fees
- VAT zero rate for reading material
- Data Protection and Third Party Fundraising Platforms
- RSR Sports Ltd VAT case – were school holiday camps exempt as services related to the protection of children and supplies of welfare services?
- Is the Government charitable with Business Rates?
- 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
- 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?
- Making Trusts Transparent: the implications of the Fifth Money Laundering Directive for charities
- 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 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
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- Events
- CTG Annual Tax Conference
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- 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
- CTG Charity Member Virtual Meeting
- Past Events
- Press releases
- HMRC issues important Brief on VAT and digital advertising by charities confirming that location targeting services can be zero rated
- CTG and CRA urge Ministers to review state aid restrictions on the retail grant scheme following news of a £1.32 billion underspend on COVID-19 Business Grants
- [Archive] Changes to HMRC policy on ‘digital advertising’ following Charity Tax Group campaign will result in significant VAT savings for charities
- 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 welcomes confirmation of charity exemption to the Diverted Profits Tax and VAT refunds in the Finance Bill
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