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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church employees, expenses and HMRC

By Stephen Mathews | 29 August 2014

church employees, expenses and HMRC

"From time to time, our church employees incur expenditure in the course of their duties.  Do we really have to include this on the year end P11D?"

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charities & campaigning: staying on the right side of the law

By Kevin Russell | 29 July 2014

charities and campaigning

In the run up to the 2015 General Election, it is important that charities that undertake campaigning activities as part of their work are aware of changes in the law that arise from the Transparency of Lobbying, Non-Party Campaigning and Trade Union Administration Act. The new law, which comes into force on 19 September 2014, will apply until the conclusion of the election on 7 May 2015.

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Gift Aid Small Donations Scheme - how Stewardship have helped

By Kevin Russell | 28 November 2012 | Comments (6)

The Gift Aid Small Donations Scheme, which will be introduced from April 2013, is very nearly law. The Scheme will allow a new ‘Gift Aid style top up payment’ from the Government on cash donations (such as church collections and bucket collections) but without the need to obtain a Gift Aid Declaration from the donor.

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Finance Act 2012 Briefing Paper

By Kevin Russell | 28 November 2012

Our in depth analysis of the implications of the Finance Act 2012 for churches and Christian charities is now available on our website...

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the Scotland Act

By Kevin Russell | 23 May 2012

The Scotland Act 2012 received Royal Assent on 1 May 2012.The Act gives the Scottish Parliament the power to set a Scottish rate of income tax to be administered by HMRC. Applying to the non savings income of Scottish taxpayers and expected to be implemented from April 2016, it provides for a number of taxes to be devolved to Scotland, including land taxes.

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review of charity law

By Kevin Russell | 19 March 2012

The Government’s Review of the Charities Act 2006 and of the legal and regulatory framework for charities is now well underway. Stewardship’s Technical Director, Kevin Russell is participating in several meetings with Lord Hodgson who is leading the review.

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copyright licensing - sound recordings at church

By Kevin Russell | 19 March 2012

Churches should note, if they have not already done so, that the law on copyright licensing changed with effect from 1 January 2012. Any church that plays sound recordings, or has groups (for example a youth group, or coffee morning) that use their premises during the week and who play sound recordings, must, by law, purchase a Phonographic Performance Ltd (PPL) Church Licence. This follows a 12 month period of grace from the new laws introduced for others from 2011.

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