Recap: January 2020 – charity tax developments
Below is a recap of key charity tax developments in January 2020, including news items, consultations and commentaries.
Charities and advisers can register for CTG’s regular newsletter at https://www.charitytaxgroup.org.uk/join-us/ to receive these updates direct to your inbox.
If you have any questions or comments on these developments please contact info@charitytaxgroup.org.uk.
News
- Is your charity ready for changes to the IR35/off-payroll working rules from April 2020?
- EU Commission published 2020 Work Programme
- APPG recommends reform to inheritance tax
- Changes to the Employment Allowance from April 2020
- Parliamentary Question on VAT on electronic publishing
- Report claims Making Tax Digital is not achieving its goals
- Guidance on the business rates Retail Discount scheme – charity shops eligible but subject to state aid limits
- Business rates updates including planned review in England
- VAT case law tracker
- Government response to Cairncross Review proposals on VAT zero rating for e-newspapers and charitable status for local journalism
- European Commission publishes “level playing field” principles for UK-EU trade negotiations
- Geographical distribution of Gift Aid
- HMRC Charity Tax Forum
- Duty classification of mastectomy bras
- Business rates appeal affecting museums dismissed
- Scottish Budget 2020
- Money Laundering Regulations 2019 – no changes to trust registration
- Budget 2020 to be published on 11 March
- HMRC consolidates guidance on taxing living accommodation given to employees
- Upper Tribunal supports VAT zero rating for electronic newspapers
- Changes to tax rules for call off stock arrangements between member states
Consultations
- Fifth Money Laundering Directive consultation: Charitable trusts not required to register with Trust Registration Service
- Extending off-payroll working to the private sector – consultation update
- Government launches review into implementation of changes to the off-payroll working/IR35 rules
- Call for evidence on Non-Domestic Rates (Scotland) Bill