DFID announces UK's first development impact bond
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DFID announces UK's first development impact bond

17 Apr 2014 | Vibeka Mair

The UK is to launch the first development impact bond - an international version of the social impact bond - International Development Secretary Justine Greening has said.

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DFID announces UK's first development impact bond

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New VAT changes for 2011

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Socrates Socratous and Linda Skilbeck report on the result of the first UK VAT case since the ECJ’s decision in VNLTO cast doubt on the Lennartz principle.

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Charities and social enterprises will get to scale in health - if they are given a chance. The improvements that they can deliver are huge.

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Technical briefing: No more Lennartz?

After considerable deliberation, HMRC has now effectively announced that Lennartz is dead for charities.

Technical briefing: VAT concessions go

So, farewell Lennartz? Herr Lennartz was (or is) a German tax consultant, whose name became the tag of a VAT accounting treatment which has become well-known among UK charities.

Technical briefing: VAT and renovation

The Whitechapel Art Gallery is a registered charity and displays works of art to the general public for no consideration. It acquired an old derelict library building adjacent to its existing premises for £900k with the intention of converting it into a gallery.

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