
Dementia currently affects 1 in 14 people in the UK. Many people will either know someone with dementia, have had to support and care for someone with dementia or have been diagnosed themselves.
The Commission have their sights set on charities that have entered into business rates arrangements that exploit tax legislation artificially and serve to benefit private interests, with charities benefiting as a by-product rather than a principal aim.
Reasonable and prudent tax planning is fine but the Commission want an appreciation of the potential of some business rates avoidance schemes to bring reputational damage to charities and the sector generally.
The Charity Commission has warned that appropriate advice on reliefs such as business rates should be taken.
The main concern on business rates is charities leasing empty properties from private landlords, carrying out limited or no charitable activity and claiming relief. The arrangement allows the Landlord to save money on empty properties with the charity also sometimes receiving a reverse premium from the Landlord.
The caselaw to date focuses on offices used for the display of artwork with little or no public access, wifi transmitters in office blocks and partial occupation of warehouses. The key question of whether the property is used wholly or mainly for charitable purposes is yet to be definitively answered in relation to the persentage use of floor space. The generally accepted view on charity shops for charitable use is anything greater than 50% of the floor space qualifies but the question remains for other properties.
This is another timely reminder to charities to take advice as the Commission are threatening investigations.
Contact Dominic Curran
Dementia currently affects 1 in 14 people in the UK. Many people will either know someone with dementia, have had to support and care for someone with dementia or have been diagnosed themselves.
The 2022 Code replaces the NHF Code of Conduct 2012 (the 2012 Code) and sets out the baseline standards that the NHF expects of its member registered providers (RPs).
The High Court has dismissed a challenge by the Police Superintendents’ Association to the closure of legacy public sector pension schemes.
In my recent blog, I said that we would be issuing a series of ebriefings and blogs highlighting issues with the Procurement Bill. This is the first of these.
Contractors and delivery partners are facing a ‘perfect storm’ in many cases with a number of factors directly impacting upon the profitability of their work.
Worker status, like Piers Morgan, is one of those things that we think has gone away and then it pops up again!
We are seeing a steady trickle of decisions focused around the issue of flexible working requests or employer requirements for changes to working patterns (both pre and post the pandemic).
For those of us who have endured a choppy cross channel journey, the mention of P&O Ferries will invoke some nauseous memories.
Successive generations have witnessed seismic shifts in the workplace; post-war it was the return of the soldiers and the impact on working women who had to work in their place.
In this podcast, Puja Desai interviews Kimberley Foster and discusses her experience with counselling. This is a really helpful podcast for anyone who has thought about counselling.