Charities

08 July 2026

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

08 July 2026

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

07 July 2026

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

06 July 2026

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

02 July 2026

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

15 May 2026

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

09 April 2026

Recent changes to charity tax relief rules - HMRC charities newsletter
Changes affecting charities, which came into force on 1 April 2026, affecting trustees' powers to make investments – as covered in HMRC’s latest charities newsletter

26 February 2026

Scottish charity trustees to be publicly named from March 2026
Changes affecting Scottish charities, which come into force in March 2026, meaning trustees of Scottish charities will be publicly named on the Scottish Charity Register for the first time

24 February 2026

Forthcoming changes to charity tax relief rules
Changes affecting charities, which come into force in April 2026, affecting trustees' powers to make investments