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This measure simplifies the donor benefits rules that apply to charities who claim Gift Aid tax relief on donations.
Who is likely to be affected Charities and their donors. General…
Annual return for a Common Investment Fund (CIF) and Charity Authorised Investment Fund (CAIF) to be completed by the Manager of the CIF/CAIF.
This Tax Information and Impact Note is about treating Commonwealth War Graves Commission (CWGC) and the Imperial War Graves Endowment Fund as charities for tax purposes.
Guidance to charity trustees on the use of tax reliefs available to charities in the management and administration of their charity.
About CIFs and CDFs, trustees' duties when making investments, model schemes and annual return forms.
Proposal on approaches to prevent charities being set up for tax avoidance.
When the Charity Commission can allow a charity to substitute an independent examination in place of an audit.
Schemes for different types of common investment funds.
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