TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

UK - Charities

HMRC have updated their guidance for charities and donors.

New straightforward customer guides have been introduced and the detailed technical guidance on trading by charities has been re-written.

The new Guidance Notes cover the following areas:

  • Donations to charity
  • Becoming a charity
  • Tax and being a charity
  • Gift Aid for Charities
  • Gift Aid repayment claims
  • Trading by charities
  • Community Amateur Sports Clubs

The Guidance Notes have been reproduced at Section 2.11.

In addition, special rules apply in relation to particular types of donations and are reproduced at Section 2.12.