Zero-hours contracts
Technical briefing

Zero-hours contracts

6 Jun 2013 | Jonathan Bruck

A useful tool for cash-strapped charities needing support during busy times of the year? Or a way to sidestep obligations to employees? Jonathan Bruck takes a look at the issues surrounding zero-hours contracts.

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Zero-hours contracts

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Scottish law reforms

The Office of the Scottish Charity Regulator (OSCR) has made various law reform recommendations to the Scottish Government as part of its Annual Report and Accounts 2009-10.

Double dip could pose risk to charities

A recent finding of the First Tier Tribunal Tax is a reminder of the danger for charities of gifts made by way of so-called ‘double dip’ arrangements, where both inheritance tax relief and gift aid are claimed on the gift.

'Time to train' repeal?

The government is currently consulting on whether employees are entitled to time off to train, an issue which throws up lots of questions for the sector. Louise Fernandes-Owen provides an update.

VAT arrangements must reflect reality

Socrates Socratous and Linda Skilbeck look at a VAT tribunal case which provides an important lesson for recovering VAT.

The 'fit and proper persons' test

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Lennartz appeal fails

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.

Technical briefing: VAT on free memberships

Peter Ladanyi outlines a recent case which confirms that organisations that offer free memberships may treat the VAT incurred as input tax.

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