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who says I'm not fit and proper?

By Stephen Mathews | 21 May 2012

The Finance Act 2010 introduced a requirement that, to qualify as a charity for tax purposes, the charity must meet a ‘management condition’. This condition is satisfied if  all of the charity’s ‘managers’ are ‘fit and proper persons’.  If a charity fails this test then HMRC can refuse or cancel its ‘tax status’; meaning that it will no longer be eligible for charity tax benefits such as Gift Aid.


give it back George!

By Kevin Russell | 25 April 2012

Stewardship backs campaign demanding that the Government reconsiders controversial plans to cap tax relief on charitable giving.

Stewardship has signed up to the giveitbackgeorge campaign to ask the government to make a U-turn on its proposal to a cap on big charitable donations.

We urge readers to find out about the issues, the threat to charities’ income as a result of introduction of a cap and to support the campaign, both as individuals and organisations.


help us fight the charity tax relief cap proposal

By Kevin Russell | 20 April 2012

The Government proposes, from April 2013, to restrict the tax relief for charitable gifts – whether under gift aid, payroll giving, or gifts of shares, and land and property. Whilst this will not impact on most donors, major and sacrificial giving will be impacted. Anyone who gives a gift aid gift or gifts in a year of over £40,000 may see their tax relief restricted, and may even find that they have to pay HMRC for the privilege.


HMRC revise wording for Gift Aid Declarations

By Kevin Russell | 19 March 2012 | Comments (5)

HMRC has recently updated its guidance on Gift Aid Declarations. Three new model forms are provided. These change the ‘tax to cover’ wording and make it clear that taxes such as VAT and council tax do not qualify. The new ‘tax to cover’ wording should be used as soon as possible and for all new declarations and replacements for enduring declarations by 31 December 2012.