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Charities Update

Alan Thomson senior charities tax consultant at Chantrey Vellacott DFK provides his regular update on charity taxation
The last month or so has as always been a busy time in the world of charity taxation.
Charities Act 2006
Despite having obtained Royal Assent it is our understanding that it will be some way into the New Year before anything in the new Act that directly affects charities comes into force. The Cabinet Office intends to publish an implementation plan for the Act.
It is worthwhile revisiting the requirement under the Act for charities to operate for the public benefit as this will determine the tax status of charities in the future....

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