Charities

07 December 2023

Payroll risk for certain clubs and societies
A warning that, if clubs and associations are controlled by a national organisation, they may not be entitled to claim the Employment Allowance and may also be liable to pay the Apprenticeship Levy

14 July 2023

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

15 June 2023

New powers for charities
New powers from the Charities Act 2022 have now come into effect, resulting in changes for the sector

15 June 2023

Restriction of charitable reliefs to UK charities and CASCs - does your client's Will need to be reviewed?
EU and EEA charities and Community Amateur Sports Clubs (CASCs) that HMRC has not previously accepted as qualifying for charitable relief can no longer (since 15 March 2023) claim UK tax reliefs. A transitional period applies until 1 April 2024 for EU and EEA charities that HMRC has previously accepted as qualifying for relief

08 June 2023

Charities newsletter 1 - June 2023
HMRC has published the first edition of the charities newsletter. It covers information about restriction of tax reliefs, consultations and guidance updates