Financial management and leadership

Charities may pay volunteer expenses such as: travel to and from home travel, subsistence and accommodation whilst on charity business childcare costs the cost

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The taxation of payments and benefits made on the termination of employment is a complex topic and it is best to seek advice before

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The IR35 rules are designed to prevent individuals from using intermediary business structures – usually a personally or family owned company – to avoid

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There are a number of factors that may indicate that a contract between a contractor and a worker may be a contract of employment,

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Some supplies are zero-rated when supplied to a charity. Here the charity does not have to be registered for VAT to benefit from the

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All income in connection with a qualifying fundraising event is exempt from VAT (and income or corporation tax). To qualify as an exempt fundraising

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Probably because the charity has limited or no income subject to VAT. Many charity activities are funded by grants and donations or are VAT-exempt

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For a transaction to be subject to VAT, it must normally meet both of the following conditions: It must be a supply of goods

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You must register for VAT if the turnover on taxable activities exceeds the VAT registration threshold. The VAT registration threshold from 1 April 2017

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The s33c VAT refund scheme applies to both VAT registered and unregistered eligible hospices, which must be palliative care charities, providing palliative care as

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Supplies of education and training are VAT exempt if they are made by an eligible body, otherwise they are standard-rated. Supplies of education and

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Where charities have members who have voting or other constitutional rights then a special VAT concession applies (‘ESC 3.35’). This allows the membership subscription

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Commercial marathons such as the London Marathon do not qualify for the fundraising event exemption, so any mandatory entry fee or minimum sponsorship target

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If a charity has no pre-existing agreement with either the donor or event organiser, and simply receives a donation from the participant or event

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Some fundraising events have no restrictions on what Gift Aid can be claimed as no or only very minor benefits are provided to participants.

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In general, for a VAT-registered business in the UK: sales of goods and supplies of services overseas are zero-rated purchases of goods from outside

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Some supply types from overseas count as a reverse charge purchase, where a UK VAT-registered customer must charge themselves VAT for the purchase and

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This determines the VAT treatment, and details are set out in the VAT Directive (2006/112/EC). If the place of supply is: the UK, then

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