Not for Profit

Gift Aid enables higher rate (40%) and additional rate (45%) taxpayers to claim back extra tax from HMRC. We discuss the impact of recent changes to Gift Aid to individuals making charitable donations or leaving a donation to charity in their will.

Our Not for Profit team highlights several measures announced in the Spring Budget 2024 that will affect charities.

The independent schools sector is facing possibly one of its biggest recent changes. Gillian McGill sets out the possible implications this could have on the sector and some actions to consider.

Our Not for Profit team explores the opportunities and risks that artificial intelligence brings to charities.

The new charity Annual Return published by the Charity Commission provides insight into current issues and perceived high-risk areas within the charity sector. 

Good internal processes are key to maintaining good cashflow within your GP practice.

When is it appropriate for a charity to refuse or return a donation?

The Charities Bill received Royal Assent on 24 February 2022 and has been brought into law as the Charities Act 2022.

Giles Kerkham explains how the measures announced in the Autumn Budget 2021 will impact charities and not-for-profit organisations.

HMRC has confirmed that Gift Aid can be claimed on Waived Refunds and Loan Repayments, and that this can be applied retrospectively.