Scotsman.com Business - Economy - Sector should place its trust in new laws
TALKING CHARITIES
ANDREW FULFORD
THE forthcoming Charities and Trustee Investment (Scotland) Bill is set to introduce a root and branch review of the types of organisation that will be eligible for charitable status and the all-important tax allowances such status confers.
The key difference between how England and Scotland determine an organisation’s charitable status is that, south of the Border, a charity is defined as such by the Charity Commission while, north of the Border, it is the Inland Revenue that determines eligibility.
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