Charities

28 July 2025

Charities in Scotland
Charity law in Scotland, which is different from charity law in the rest of the UK

28 July 2025

Tax relief on gifts to charities
The income tax, capital gains tax and inheritance tax reliefs on gifts to charities

25 July 2025

Taxation of charities
Tax relief for income and gains of a charity

25 July 2025

Charity investments
Rules for investment of charity funds including providing investment advice

24 July 2025

Charities and single premium investment bonds
Special considerations regarding the suitability of bonds as charitable investments

24 July 2025

Charity fundamentals
Setting up and running a charity - rules and legislation

23 July 2025

IHT rate reduction through charitable legacies
The rules for securing a 10% reduction in the IHT rate, from 40% to 36%, provided a charitable legacy of at least 10% of the estate is made on death

02 July 2025

UK charity relief statistics
UK charity tax relief statistics recently published by HMRC

15 May 2025

Changes impacting Scottish charities
Three changes that will affect charities registered in Scotland

02 May 2025

England and Wales Charity Commission state trustee payments must be avoided where possible
Recent guidance by the Charity Commission for England and Wales, which has expressed that charities should not pay trustees or connected persons unless doing so is clearly in the charity�s best interests