Charities guidance

We publish a regular technical update full of charities guidance for our clients; we also post shorter guidance, commentary and news items on our website on current issues facing the Charity sector.

Click on the links below to see each item.

OSCR regulations

• OSCR provides new guidance for charity trustees
• OSCR and targeted regulation: important changes to charity reporting
• OSCR announces New Charity ‘Notifiable Events’ Requirement
• Scottish Charity Regulator – Hitting the Target

The Charity SORP

• Charity SORP update

(Also see our dedicated Charity SORPs page.)

Creative industry tax reliefs

• Orchestra tax relief
• Museums and galleries tax relief: consultation and update
• What is Theatre Tax Relief and who qualifies?
• New Theatre Tax Relief

(Also see our dedicated creative industry tax reliefs page.)

Governance

• The Common Reporting Standard for Financial Institutions – impact on charities
• Persons of Significant Control (our dedicated page)
• PSC may have slipped under company radars
• The Trustees’ Report: tips and key points when drafting
• The Trustees’ Report: tips and key points when drafting part 2
• Millennials can be charity trustees too
• Top tips for trustees infographic
• Ethical investment – the theory and the practice

VAT

• Murky waters for VAT treatment of charitable buildings
• VAT updates for Not For Profit Organisations

Other Taxation

• New Scottish taxes raise impact on low income charity donations

Fundraising

• Charities and Benevolent Fundraising Regulations