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Charities have a unique tax status, in that their activities often qualify for tax reliefs and exemptions but this does not mean that charities never pay tax.

It is important to get the correct advice as to whether a relief or exemption is available in the particular circumstance and, if not, whether it is possible to reorganise the charity’s activities to come within a relief or exemption. 

At Lupton Fawcett, we have a unique understanding and approach when it comes to helping charities.  We are one of the few law firms in the Yorkshire region that has a charities specialism and we work alongside our dedicated Charities & Social Enterprises Group specialising in work with charitable and socially based enterprises and not-for-profit organisations.

Our expertise includes advising on:

  • gifts to charities
  • the new social investment tax relief (for qualifying investments in charities and social enterprises)
  • VAT issues in connection with charities and social enterprises purchasing and developing land such as:
    • disapplication of option to tax
    • potential for zero rating
    • new developments and extensions
    • group VAT registration
  • VAT issues generally
  • availability of charitable reliefs and exemptions (from income tax, corporation tax, CGT and SDLT)
  • tax restructuring of activities

Our recent experience includes:

  • discussing VAT issues with seller in connection with a dis-application of the option to tax (where buyer was intending to convert building to Relevant Charitable Purpose (RCP) use)
  • advising on ability for a charity to structure activities using a group structure to maintain charitable exemptions for direct tax purposes and enable VAT registration and input VAT recovery for certain income streams
  • advising on zero rating for construction services and materials in relation to RCP and Relevant Residential Purpose (RRP) buildings
  • advising on the potential for zero rating for onward supply of an RRP building
  • advising on 10 year certificate for zero rated and reduced rate building works for RRP or RCP use and advice on change of use of certificated buildings
  • advising on potential to mitigate VAT on supplies of staff to exempt / non-business entities

For further information, please contact Melanie List, Head of Tax at Lupton Fawcett.

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