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Share 33: extra content

By Kevin Russell | 30 March 2016

Legal and Financial Roundup - Share 33 Extra Content

In this quarter's edition of Share Magazine, we referenced the following articles, blogs and briefing papers:

 

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When is a gift not a gift?

By Kevin Russell | 30 March 2016 | Comments (2)

When is a gift not a gift?

In general terms a ‘gift’ is something freely given, with no expectation of anything in return. If something is received in return, either contractually or as a reciprocal benefit, the ‘gift’ is not actually a gift.

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Share Magazine 32: Legal and Financial extras

By Kevin Russell | 16 December 2015 | Comments (3)

Share 32: legal and financial roundup

In Share 32, we referenced a number of briefing papers and blogs for further reading. You'll find links to them inside.

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HMRC Charities Digital Service

By Kevin Russell | 8 April 2015

HMRC has launched a new online service, allowing charities to apply for recognition as a ‘tax charity’. Recognition as a charity by HMRC is entirely separate from registration with the Charity Commission, OSCR or CCNI and is required by law, if the charity is to benefit from tax reliefs such as Gift Aid.

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Risk Management

By Kevin Russell | 7 April 2015

For many charity trustees, risk management is something that they are vaguely aware of as something that they ‘should’ be doing. But it not exactly the most pressing thing to do and for most, it doesn’t exactly spark instant energy and inspiration in a “YES! Let’s do it” sort of way!

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Social Investment Tax Relief

By Kevin Russell | 6 April 2015

Social Investment Tax Relief (‘SITR’) is a new tax relief that enables qualifying investment in a social enterprise (including a charity) to benefit from tax relief:

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Disposal of UK property by non-UK residents

By Kevin Russell | 5 April 2015

Until April 2015, the disposal of UK residential property by an individual that was not resident in the UK for tax purposes was not subject to Capital Gains Tax. This is all set to change from 6 April 2015.

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National Insurance Employment Allowance Extension to Care and Support Workers

By Kevin Russell | 4 April 2015 | Comments (2)

The ‘Employment Allowance’ allows an employer to claim an allowance of up to £2,000 to offset against their liability to pay Employer’s National Insurance Contributions.

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Tax effective giving - it's so much more than just Gift Aid

By Kevin Russell | 3 April 2015

There are a number of ways of giving to charity where the taxman will also dig into his pocket to help you.

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