Charities

07 August 2024

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

02 August 2024

VAT and business rates on private schools
Draft legislation and a technical note on VAT on private school fees and removing the charitable rates relief for private schools

23 July 2024

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

19 July 2024

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

17 July 2024

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

17 July 2024

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

16 July 2024

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

15 July 2024

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

12 July 2024

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