The IPPR North report says that this Parliament must be the “Devolution Parliament” to truly “level up” the country.
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.
For more information
Contact Dominic Curran
On 20 January 2020, the Ministry of Housing, Communities and Local Government (MHCLG) issued Advice for Building Owners of Multi-storey, Multi-occupied Residential Buildings.
The Society for Computers and Law (SCL) has introduced an Adjudication Scheme for IT Projects and Services.
The Heat Network (Metering and Billing) Regulations 2014 (the Regulations) place certain responsibilities on anyone supplying and charging for heating, cooling or hot water (the heat supplier).
In our latest Company Secretary Update, we focus on the Queen’s Speech over Christmas and the recommendations and commitments in relation to housing.
So after two days of legal argument, the Supreme Court have now retired to reach their decision in the joined cases of Tomlinson-Blake v the Royal Mencap Society and Shannon v Rampersad.
Anthony Collins Solicitors has revealed details of its annual social impact, including advising on funding deals for building 19,603 new homes and setting up 90 new charities.
The United Kingdom Homecare Association (UKHCA) has announced its new calculation for the minimum price of homecare of £20.69 per hour (to be effective 1 April 2020).
A recent High Court case suggests that the Charity Commission is now more inclined to utilise its regulatory powers than ever before.
We are delighted to confirm that partner, Donna Holmes, has been appointed to the Panel of Guardians for Missing Persons Affairs from 1 February 2020.
To receive invitations to our events, as well as information and articles on legal issues and sector developments that are of interest to you, please sign up to Newsroom.