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Charity Update

Alan Thomson Senior Charities Tax Consultant at Chantrey Vellacott DFK provides an update on the revised timetable for the implementation of the public benefit provisions of the Charities Act 2006
The requirement for charities to pass a public benefit test in order to satisfy the requirements of the Charities Act 2006 was considered in my earlier article in The Tax Journal Issue 900 10 September 2007.
2008 will be a significant year for many charities not least because the Charity Commission expects that by late March 2008 the public benefit provisions in the above Act will come into force. These provisions will have particular importance so far as charity tax law is concerned because the charity tax reliefs in ICTA 1988 s 505...

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