The payroll giving scheme enables employees to make regular donations to charity by having their donations deducted from their salary before calculation of their

As the trading company is a separate legal entity it must register for VAT if its taxable supplies exceed the VAT registration threshold. Any

Charities only retain tax relief if their income is spent on their charitable purposes and tax exemptions are not available for non-charitable expenditure. Non-charitable

The Gift Aid distribution of profits from a trading subsidiary to the parent charity can only be made from distributable profits. This means that

So that a subsidiary does not pay tax, it must shed its taxable profits by tax-effective transfer to the charity by Gift Aid. However,

In order to document the agreement between partners, you should draw up a collaboration agreement or memorandum of understanding. The precise form of this

Before you enter any form of collaboration, it is sensible to undertake some due diligence, taking it further if you are considering a deeper

You can manage some of the risks by undertaking adequate due diligence and setting up an appropriate legal framework in the collaboration agreement. There

Working together with another organisation may allow your charity to deliver new or improved services for your beneficiaries, particularly if your beneficiaries have a

A collaboration could take the form of: A joint operation, where two or more organisations perform functions contributing to a project. Sometimes known as