Charities News

01 November 2012

Stamp Duty Land Tax (SDLT) charity relief

What is the position where a charity jointly acquires a property with a non-charity co-buyer?  

14 September 2012

Reduced inheritance tax (IHT) Rate

As of 6 April 2012, inheritance tax (IHT) at 36% rather than 40% applies to estates where 10% or more of the net estate is left to a charity or a registered club.

25 June 2012

Court of Appeal finds that housing association is not a charity

Helena Partnerships Limited has lost its case in the Court of Appeal in which it argued that it was entitled to corporation tax relief on the basis that it was a charity.