Several updates from our legal expert on HMRC guidance on
- HMRC ‘fit and proper persons test’ to be extended to all tax reliefs and exemptions for charities and what all charities need to do to ensure they comply with the new fit and proper persons rules.
- Gift aid – an array of updates
- The Tainted Donation rules
- The end of donating to charities through self assessment tax returns
- Reduced inheritance tax for donors who give 10% or more of their estate to charities.
- Tax relief on charitable payments to overseas bodies.