The Charity Tax Group (CTG) campaigns on behalf of charities to seek changes in tax legislation and administration.

News for members

January 2012
12/01/12 CTG update - 12 January 2012: VAT treatment of postal services, The Gathering, VAT & palliative care
December 2011
14/12/11 CTG update - 14 December 2011: PASC publishes Report on Big Society
07/12/11 CTG Update – 7 December 2011: CTG welcomes European Commission recognition of VAT burden on charities but raises concerns that no new solutions have been proposed
06/12/11 CTG Update - 6 December 2011: Draft Finance Bill 2012 clauses published
06/12/11 CTG Update - 6 December 2011 #2: Draft Finance Bill 2012 clauses and summaries of consultation responses published
02/12/11 CTG Update - 2 December 2011: CIOT Gift Aid Resources website; CTG/EAPG Roundtable: Draft Finance Bill 2012; CTG Issues Tracker
November 2011
29/11/11 CTG Update - 29 November 2011: Chancellor announces Autumn Statement – cost sharing exemption finally introduced
28/11/11 CTG Update: 28 November 2011 - Consultation on draft Orders to apply the new definitions of "charity" to tax reliefs
24/11/11 General Anti-Abuse Rule
24/11/11 VAT Update - November 2011
23/11/11 VAT Treatment of grants and contracts
22/11/11 CTG Update - 22 November 2011: Updated version of Notice 708 - zero rating for Design and Build contracts protected
15/11/11 CTG Update - 15 November 2011: VAT treatment of organisations providing palliative care services
October 2011
18/10/11 CTG Update - 18 October 2011: HM Treasury announce new Minister responsible for charity and voluntary taxation matters
11/10/11 CTG Update - 11 October 2011: CTG in Birmingham – 20 Oct 2011 & EAPG event on cross-border giving – 19 Oct 2011
10/10/11 CTG Update - 10 October 2011: VAT and Salary Sacrifice Schemes
August 2011
30/08/11 CTG Update - 30 August 2011: HMRC publish Business Brief on the Reed Employment VAT case
25/08/11 CTG Update - 25 August 2011: Gift Aid for School Charities
25/08/11 CTG Update - 25 August 2011: Postal Services
25/08/11 CTG Update - 25 August 2011: Waste Recycling
25/08/11 CTG Update - 25 August 2011: Partial Exemption
25/08/11 CTG Update - 25 August 2011: VAT: Charitable Buildings
16/08/11 CTG Update - 16 August 2011: CTG receives assurances from HMRC on the VAT treatment of Design & Print contracts
16/08/11 CTG Update - 16 August 2011: HMRC updates guidance on payments to overseas bodies
04/08/11 CTG Update - 4 August 2011: HMRC presentation on the cost-sharing exemption
02/08/11 CTG Update - 2 August 2011: CTG legal argument persuades HMRC to reconsider VAT treatment of Design and Build Contracts
July 2011
29/07/11 CTG Update - 29 July 2011: Finance Act 2011 and other news
14/07/11 CTG Update 14 July 2011 - CTG holds positive discussions with HMRC on VAT Design and Build
13/07/11 CTG Update - 13 July 2011: Cost sharing exemption meeting; Open Public Service White Paper published
June 2011
29/06/11 CTG Update - 29 June 2011: HMRC announce consultation document on Gifts of Art
28/06/11 CTG Update - 28 June 2011: Consultation on the VAT cost-sharing exemption published
27/06/11 CTG Update - 27 June 2011: HMRC reconsiders VAT Notice 708: Design and Build provisions
22/06/11 CTG update - 22 June 2011: Philanthropy Review recommendations announced & VAT and temporary staff
10/06/11 CTG update: HMRC announce consultation document on IHT
May 2011
18/05/11 Charity Tax Group AGM and Conference slides
12/05/11 CTG welcomes adjournment debate on the position of charities in the VAT system
April 2011
13/04/11 Commission publish study on VAT in the public sector and exemptions in the public interest
12/04/11 European Update
06/04/11 ELECTIONS TO THE CHARITY TAX GROUP MANAGEMENT COMMITTEE 2011
06/04/11 Future events
March 2011
23/03/11 BUDGET 2011 BRINGS POSITIVE STEPS TO HELP CHARITIES
15/03/11 Liberal Democrats policy on the voluntary sector
04/03/11 Simplification of Charity Tax
February 2011
17/02/11 Online filing; Capital Goods Scheme; Partial Exemption; Charity Tax Map update
10/02/11 REVISED GUIDANCE ON FIT AND PROPER PERSONS TEST NOW AVAILABLE
03/02/11 FIRST EVER COMPREHENSIVE STUDY OF CHARITIES AND THE TAX SYSTEM: “CHARITY TAX MAP” IS PUBLISHED
January 2011
11/01/11 CTG VAT strategy and priorities for 2011; Chairman's report
December 2010
23/12/10 VAT on shared services – YOUR HELP IS NEEDED
09/12/10 Finance Bill 2011 draft clauses published
07/12/10 VAT: option to tax and the 'change in use' provisions
07/12/10 VAT: introduction of a new ‘2 per cent occupation rule’
07/12/10 Tax Avoidance
07/12/10 Combating tax fraud: mutual assistance and exchange of information
03/12/10 Gift Aid Forum – Publication of Fanning report and response from Justine Greening MP, Economic Secretary to the Treasury
03/12/10 VAT and contracted services
03/12/10 £100m Transition Fund opens
03/12/10 Latest HMRC Working Together update published
02/12/10 VAT: Commission Green Paper on the future of VAT
November 2010
26/11/10 Grants vs. Contracts
18/11/10 Community Infrastructure Levy to continue – charity exemption maintained
18/11/10 Online filing for charities
18/11/10 Mirrlees Review of the tax system
18/11/10 VAT: zero rating of books etc
04/11/10 Charity Tax Group Update 4th November 2010
October 2010
21/10/10 Charity Tax Group Update 21 October 2010
20/10/10 Comprehensive Spending Review announced and Adjournment debate on VAT and charities
15/10/10 Building and Supporting a Stronger Civil Society
15/10/10 Belgium: discriminatory tax rules
08/10/10 VAT and charities - European developments; HMRC/HM Treasury Updates
06/10/10 Lords take note of Charity Tax Group findings in debate on the charitable sector
September 2010
30/09/10 Round-up of recent issues/developments
17/09/10 HMRC Updates and an Update from the Gift Aid Forum
August 2010
25/08/10 Succession and wills
24/08/10 HMRC updates
24/08/10 EAPG Roundtable Event 22 September 2010 - Lifetime Legacies for the UK: Yes/No?
24/08/10 Charity Finance VAT and Tax Conference 18 October 2010
18/08/10 VAT: reduced rates
16/08/10 Taxes (Definition of Charity) (Relevant Territories) Regulations 2010
16/08/10 Life assurance and capital redemption products
16/08/10 HMRC position following the Court of Appeal Judgment in Insurancewide and Trader Media Group
16/08/10 VAT and Salary Sacrifice Schemes
03/08/10 The Court of Appeal gives judgment on the time limit issue in John Wilkins & Others v Revenue & Customs Commissioners
July 2010
29/07/10 HMRC publishes Revenue & Customs Brief 33/10
28/07/10 Tax Policy Consultation
26/07/10 VAT Recovery on Investment Management Fees
23/07/10 How reliant are charities on ESC 3.35?
20/07/10 Results of the Gift Aid Simplification Survey presented to the Gift Aid Forum
14/07/10 VAT rate debated - VAT and charities; Informal Consultation on the Autumn Finance Bill announced
09/07/10 HMRC publishes revised guidance on the fit and proper persons test
June 2010
30/06/10 Reminder to complete the Gift Aid Simplification measures survey
30/06/10 Charities - Cost of tax relief
22/06/10 Emergency Budget 2010: Implications for charities
17/06/10 Overview of CTG's recent work - June 2010
17/06/10 State aid rules on services of general economic interest
15/06/10 VAT on non-EU freight: “Administrative easement” to stay in force for the foreseeable future
15/06/10 HMRC publishes VAT NOTES No 2 2010
14/06/10 Irrecoverable VAT and its impact on charities – June 2010
09/06/10 CTG welcomes HMRC's revised policy on the VAT treatment of pay-per-click charity advertisements
09/06/10 Spending Review 2010
May 2010
25/05/10 State Opening of Parliament 2010 – Queen’s Speech
21/05/10 CTG Budget Submission - Shared Services VAT
20/05/10 Post - Election 2010: Publication of the coalition programme document
18/05/10 Post - Election 2010: Formation of the Government and Confirmation of the new Minister for Civil Society
15/05/10 Abolishing Gift Aid?
14/05/10 Post - Election 2010: Formation of the Government
April 2010
30/04/10 Cross-Border Giving: Opportunity or Threat?
26/04/10 A reminder – Gift Aid Claims – less time to get them in
23/04/10 CTG Annual General Meeting 2010 - Follow up
20/04/10 Marathon – Gold Bond
16/04/10 Payment to HMRC by cheque
14/04/10 VAT on Postal Services
March 2010
31/03/10 Charity Tax Map Questionnaire - We need your input!
29/03/10 Extending UK Charity Tax Reliefs to Certain Organisations in Europe
24/03/10 BUDGET 2010
24/03/10 CTG/EAPG Roundatable on Cross-Border Giving
23/03/10 Charity Tax Group Annual General Meeting 2010 - REGISTER NOW!
18/03/10 Gift Aid and High income donors
17/03/10 CTG gains an important VAT concession on non-EU freight for charities
09/03/10 Issue on the supply of education
08/03/10 Europe: CTG meets the European Commission’s consultants to discuss irrecoverable VAT
05/03/10 Gift Aid statistics
04/03/10 Simplification of the partial exemption de minimis rule
01/03/10 Gift Aid: Negotiations and CTG position papers
February 2010
19/02/10 CTG & BDO: IXBRL and Senior Accounting Officer seminars
16/02/10 New place of supply rules discriminate against international aid charities – WE NEED YOUR INPUT!
15/02/10 CTG survey on VAT - We need your input!
10/02/10 Draft Community Infrastructure Levy Regulations 2010
January 2010
27/01/10 HMRC: VAT – Place of Supply Rules and Reverse Charge
22/01/10 HMRC: VAT - New policy on Lennartz announced today
December 2009
17/12/09 Gift Aid research: higher-rate taxpayers
16/12/09 Anti-avoidance: gifts of qualifying investments to charities
09/12/09 Pre-Budget Report
November 2009
25/11/09 VAT grouping
20/11/09 Withholding tax on dividends
18/11/09 Tax entities
05/11/09 VAT recovery on investment management fees
02/11/09 VAT: non-established taxable persons
October 2009
30/10/09 VAT: fundraising
13/10/09 CTG launches Friend Raiser events
12/10/09 Pens in Fundraising Packs
08/10/09 Corporate taxation: cross-border loss relief
07/10/09 The Credit Crunch - meeting your tax liabilities By Kingston Smith
07/10/09 Charity Finance VAT & Tax Conference 2009
September 2009
28/09/09 Surface Water Drainage – Government announcement
June 2009
26/06/09 Urgent Reminder: Charges for surface-water drainage
23/06/09 Manifesto for community philanthropists
18/06/09 VAT: goods and services
15/06/09 Europe: Update on VAT initiatives
10/06/09 CTG backs the report "Support in uncertain times" at the second recession summit
04/06/09 VAT: status of public bodies
May 2009
27/05/09 New service for members: first in a series of topical briefings by CTG’s Observer Members
21/05/09 Shared services and VAT: we need your input!
18/05/09 Europe: CTG, ECCVAT and the EFC issue a preliminary joint statement on VAT
11/05/09 Online Opt-out Gift Aid Survey – your responses needed!
07/05/09 Gift Aid – where next? Brainstorming session for CTG members: Wednesday 20 May 2009
01/05/09 VAT: staff hire concession
April 2009
29/04/09 Europe: Update on VAT initiatives
27/04/09 Tax law rewrite bill 6: corporation tax
23/04/09 VAT Directive: exemptions on public postal services
22/04/09 BUDGET 2009
13/04/09 HMRC tax references for charities
06/04/09 VAT cross-border supplies of services
06/04/09 CTG's response to Simon Hebditch - Irrecoverable VAT
01/04/09 Prime Minister’s speech on the eve of G20
March 2009
31/03/09 VAT: revenue protection and anti-forestalling
26/03/09 Wealthy donors: the US perspective
25/03/09 Funding Commission launched
23/03/09 Europe: Follow-up on the political agreement on reduced VAT rates
20/03/09 Europe: Tax on foreign dividends
19/03/09 Staff-hire Concession: confirmation of withdrawal
18/03/09 Music Licensing: problems for charities
17/03/09 Gift Aid: Questionnaire prior to the AGM
16/03/09 Withholding tax: reclaims
11/03/09 EUROPE: The Council reaches an agreement on reduced VAT rates
10/03/09 CTG 2009 ANNUAL GENERAL MEETING
05/03/09 Tax Law Rewrite: corporation tax and international taxation
04/03/09 HMRC compliance checks – Impact on charities
03/03/09 HMRC compliance checks
February 2009
27/02/09 Staff Hire Concession – Working Party Meeting
26/02/09 Incidence, origins and impact of fraud in the charitable sector: Fraud Advisory Panel report
25/02/09 Important VAT case – possible implications for charities
24/02/09 Charities, money-laundering and tax evasion: OECD report
20/02/09 HMRC has published Revenue & Customs Brief 06/09 as follows
19/02/09 Staff Hire Concession – Working Party set up & Your lobbying actions
18/02/09 CTG recruiting a Fundraising and Communications Manager
06/02/09 Staff Hire Concession – Update & Meeting
January 2009
28/01/09 URGENT - Substantial Donors Evidence Needed
27/01/09 Cross-Border donations – judgment in Persche case
19/01/09 Reminder: Extra-statutory Concessions Consultation
16/01/09 URGENT – Staff-hire Concession – A potential solution?
15/01/09 URGENT – Next phase of the Substantial Donors consultation
14/01/09 URGENT – Possible new reduced VAT rates
12/01/09 CTG welcomes a new umbrella organisation as member
05/01/09 Substantial donors legislation - summary of responses
02/01/09 EUROPE: VAT rates in EU Member States
December 2008
22/12/08 Consultation on VAT place of supply of services
18/12/08 Substantial donors legislation
13/12/08 Europe: VAT and services supplied by independent groups
12/12/08 Water Charges: are you facing a problem?
09/12/08 HMRC Consultation: Taxation of the foreign profits of companies
05/12/08 VAT staff-hire concession
03/12/08 Gift Aid Toolkit
01/12/08 Gift Aid: Next steps
November 2008
30/11/08 Office of the Third Sector: Consultation on the Financial Crisis
28/11/08 Europe: VAT reduced rates
24/11/08 Pre-Budget Report
18/11/08 A CTG success: Community Infrastructure Levy
October 2008
30/10/08 Lifetime Legacies: Attempt to resuscitate the issue
15/10/08 Europe: Cross-border giving
September 2008
10/09/08 Structural anti-avoidance legislation
July 2008
15/07/08 Substantial Donors consultation
June 2008
04/06/08 Institute of Fundraising launches review of Payroll Giving
03/06/08 Conservative Green Paper on the future of the Third Sector - including Gift Aid
April 2008
22/04/08 Good News: Benefits in kind and expenses payments
March 2008
12/03/08 Budget 2008
January 2008
22/01/08 CTG participation in LexisNexis Charity Taxes 2008 conference
October 2007
09/10/07 Planning Charge
09/10/07 Gift Aid
09/10/07 Business Rates
09/10/07 HM Treasury and HMRC tax simplification reviews
01/10/07 Empty property rate relief
01/10/07 Office of the Third Sector: staff changes
September 2007
28/09/07 Gift Aid: joined call by voluntary sector bodies for a simpler system
27/09/07 Charity Finance VAT and Tax Roadshow 2007
17/09/07 Good News: Sussex Multiple Sclerosis and VAT on New Buildings
12/09/07 VAT: interest on rebates
11/09/07 Charity Commission: risk and proportionality framework
August 2007
24/08/07 Gordon Brown gives its VAT back to the BBC Children in Need Appeal
03/08/07 New third sector Minister Phil Hope not to tackle irrecoverable VAT
03/08/07 HM Treasury consultation on Gift Aid
03/08/07 Gift Aid on sales of donors’ goods
03/08/07 VAT on cultural services
03/08/07 Europe: Consultation on Taxation of Public Bodies and Social Exemptions
03/08/07 CTG seeking help from professional fundraisers
03/08/07 Conference: Charities - Tax and Accounting
July 2007
31/07/07 Government’s final report on the future role of the third sector published
31/07/07 Evaluation of the provision of education for partial exemption purposes
24/07/07 Europe: Reasoned opinion against VAT exemption for Royal Mail
23/07/07 Europe: Foreign Family Foundations – European Commission vs Germany
23/07/07 Europe: Taxation of Outbound Dividends
19/07/07 Government Consultation on Gift Aid – National and Regional Events
12/07/07 Social Justice Policy Group’s recommendations to the Conservative Party on Third Sector
12/07/07 The New Government (cont.)
12/07/07 LibDems announce a cut in the basic rate of income tax
11/07/07 CTG Gift Aid Meeting
11/07/07 Early Pre-Budget Report and Queen’s speech
11/07/07 Planning Gain Supplement – possible rethink
10/07/07 Launch of “Breakthrough Britain”: the Policy Recommendations from the Social Justice Policy Group to the Conservative Party
05/07/07 Europe: Communication on reduced VAT rates
03/07/07 Charities Act 2006: consultation on implementation of audit, accounting and reporting changes
03/07/07 VAT on buildings and construction: revised notice
03/07/07 Vouchers
03/07/07 Money laundering: draft guidance for business on prevention
June 2007
30/06/07 Value Added Tax (Reduced Rate) Order 2007 (SI 2007 No 1601)
29/06/07 The New Government
29/06/07 Donations
25/06/07 HMRC consultation on managing payment and debt
19/06/07 Treasury launch Gift Aid consultation
19/06/07 CTG Gift Aid meeting
15/06/07 Money laundering: EU rules for travellers
07/06/07 Bondwashing
07/06/07 Gift Aid
04/06/07 Money laundering: trusts and beneficial ownership
May 2007
21/05/07 New constitution and change of name
March 2007
01/03/07 Petition on Charities and VAT
February 2007
27/02/07 Date of Budget 2007
November 2006
07/11/06 VAT and the Olympics
07/11/06 Charity Reserves: Tell It Like It Is: The extent of charity reserves and reserves policies (RS13)
03/11/06 Better Regulation for Civil Society: the Government's Response
October 2006
20/10/06 VAT Issues
16/10/06 New Director General of the Office of the Third Sector
02/10/06 PQs on VAT
September 2006
18/09/06 Technical Committee
15/09/06 MTIC Fraud
August 2006
08/08/06 VAT Partial Exemption
July 2006
28/07/06 Gift Aid on donations that attract the right of free entry to charity property
20/07/06 Queen's Speech
14/07/06 Technical Committee
11/07/06 European Commission requests the UK to end discrimination of foreign charities
07/07/06 VAT: 'beneficial ownership' of land & property consultation
07/07/06 Charities Bill: VAT amendment
06/07/06 CTRG giving evidence to the Conservative Social Justice Policy Group
05/07/06 Charitable attractions: new guidance on Gift Aid
04/07/06 Deeds of Covenant / Gift Aid
June 2006
29/06/06 Parliamentary questions on VAT
27/06/06 Three Sectors Conference
26/06/06 Charities Bill - Commons Second Reading
19/06/06 VAT in the manifesto for the voluntary sector
15/06/06 Tax avoidance schemes
13/06/06 VAT: Partial Exemption Consultation
13/06/06 Day Admissions: Revised Guidance
09/06/06 Gift Aid Audits: Revised Guidance
07/06/06 Reduced rate of VAT for welfare advice or information
May 2006
30/05/06 New Ministers responsible for charities and the third sector
25/05/06 Finance Bill 2006
23/05/06 Improving financial relationships with the third sector: Guidance to funders and purchasers
19/05/06 Church of England Children's Society Case - Update
17/05/06 Parliamentary questions on VAT
15/05/06 Review of the future role of the Third Sector in social & economic regeneration
April 2006
11/04/06 VAT on postal services
07/04/06 European Commission: VAT study on the impact of reduced rates
04/04/06 Budget 2006: draft anti-avoidance legislation
04/04/06 VAT: latest developments
March 2006
22/03/06 Budget 2006: Summary of Relevant Developments
10/03/06 Irrecoverable VAT raised in a Lords debate on the voluntary sector and volunteering
07/03/06 HM Revenue & Customs website - revamped charities section
07/03/06 VAT on mileage claims
07/03/06 VAT on car parks
January 2006
12/01/06 Workshops on Gift Aid for Charitable Attractions
12/01/06 Consultation on Relief for Charities Trading Activities
12/01/06 Consultation on the scope of the VAT exemption for medical services
01/01/06 Charity VAT Survey
December 2005
05/12/05 Pre-Budget Report
November 2005
11/11/05 Charities' irrecoverable VAT raised in Parliament!
11/11/05 Construction, renovation and maintenance of memorials
September 2005
02/09/05 VAT treatment of exempt research
02/09/05 ECCVAT Conference, 14-15 September
August 2005
15/08/05 HM Treasury donation to Disasters Emergency Committee (DEC)
15/08/05 Refund on the VAT costs incurred in the construction, renovation and maintenance of memorials
11/08/05 VAT refund for university museums and galleries
02/08/05 Research Report: Individuals' Donations to Charities and their use of tax relief
July 2005
15/07/05 European Commission decides to refer Belgium to Court of Justice over Walloon inheritance and gift tax laws
June 2005
23/06/05 HMRC (Customs) Internal Guidance
May 2005
17/05/05 The Queen's Speech
April 2005
25/04/05 HMRC & DEC Statement
19/04/05 Minimum standard VAT rate
March 2005
24/03/05 Finance Bill 2005
16/03/05 Budget 2005
04/03/05 Statement of Recommended Practice: Accounting and Reporting for Charities (SORP)