On 16 November 2022 , CTG’s Expert Insight session included a round-up of topical charity tax developments. CTG’s Chair, Richard Bray, was joined by CTG’s Technical Adviser, Graham Elliott for a technical update and Q&A session covering issues incuding:

• VAT updates including
  • HMRC’s policy around business and non-business
  • What future for charity VAT reliefs?
  • HMRC’s attack on input tax recovery
  • Ideas around a charity VAT rate
• Gift Aid updates including:
  • Acknowledging major donors
  • Refund and loan waivers
  • Transitional relief for Gift Aid following reduction in the basic rate of income tax
  • HMRC review of Charities Online – ways to get involved
  • Experiences of HMRC claims – have you faced delays
  • Third party fundraising platforms – engagement with organisations including Facebook, Enthuse and PayPal Giving Fund
• Other tax updates including employment taxation, business rates and MTD for corporation tax

You can watch a recording of the session here and access the slides here.

CTG runs a programme of monthly training sessions, open to all members, on topical tax issues for charities. Launched in 2021, the meetings take place in a virtual format and take place for an hour at the end of the day. Sessions are addressed by expert speakers with a mixture of presentations and panel discussions.

Slides and recordings of recent sessions on the future of the tax system, VAT developments, Making Tax Digital for VAT, Employment taxation, Business Rates, Payroll Giving, Tackling the Gift Aid Gap, donor experiences of Gift Aid and tax issues for small charities can be found here.