Anti-avoidance:
Gifts of qualifying investments to charities (Opens new window)
Draft legislation is published following the Financial Secretary to
the Treasury announcement that new rules are being introduced, with
effect from 15 December 2009, to counter an avoidance scheme exploiting
gifts relief on qualifying investments to charity.
Research
by universities and higher educational establishments (Opens new window)
The Charity Commission has published new guidance on university research
which explains how the requirements of charity law apply to research
carried out by Universities and other Higher Education Institutions
- particularly research conducted in partnership with non-charitable
organisations.
Revised time limits for making repayment
claims
From 1 April 2010 the general time limits for making repayment claims
will be 4 years and those limits will equally apply to charities.
HMRC launch updated Gift
Aid toolkit CD ROM
HMRC has produced a March 2009 update of the Gift Aid Toolkit for charities.
To obtain a copy - telephone 08453 02 02 03 and select Option 6.
Statutory References relating to Charities,
CASCs and Donors
The list of tax legislation relating to Charities, CASCs, Gift Aid,
Payroll Giving and other gifts to charities has been revised and updated.
Gift Aid Declaration Form (A4 size) (PDF
89K)
The requirement that donors must pay sufficient amounts of Income Tax
and/or Capital Gains Tax has been amended.
Gift Aid Declaration Form (A5 size) (PDF
117K)
The requirement that donors must pay sufficient amounts of Income Tax
and/or Capital Gains Tax has been amended.
List of registered CASCs at 2 March 2009
(PDF 1.53MB)
Updated list of CASCs registered with HM Revenue & Customs.
List of registered CASC's at 22 January
2009
Updated list of CASC's registered with HM Revenue & Customs at 22 January
2009.
Consultation
on substantial donor rules - publication of summary of responses
A summary of the responses receieved during this consultation has now
been published.
