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Samples of articles

As an example of the information that LMSC subscribers receive we have listed 3 sample articles, chosen at random, from our recent archive.

Equality legislation reforms

The Home Office has confirmed that it proposes to reform the laws relating to equality issues. As previously intimated, the third party harassment law, under which employers are liable for the harassment of an employee by a third party (for example, a customer) is to be the subject of a consultation, closing on 7 August, in anticipation of its repeal. In addition:

  • the public sector equality duty, under which public bodies must consider the impact of their decisions on different groups, is to be reviewed to establish whether it is operating as intended;
  • the socio-economic duty, under which public bodies are obliged to consider the impact of their decisions on social class, will be repealed; and
  • employment tribunals’ ‘wider recommendations’ powers to recommend the introduction of, or changes to, policies that affect all of an employer’s staff – not just the employee who brought the case – and the procedure for obtaining information are to be the subject of consultation, ending on 7 August, with a view to repeal.

The Government will also be repealing some of the powers and duties of the Equality and Human Rights Commission (EHRC), tightening financial controls and reviewing its budget review, which has already been cut by over half as part of the 2010 spending review.

Finally, a new chairman and a new, smaller board will be recruited for the EHCR.

Article information

  • Date: 23 May 2012 (Posted: 23 May 2012)

Of additional interest:

    Substantial donors

    HMRC has announced a consultation on the 2006 substantial donor rules, in response to charities' concerns that the rules are not targeted sufficiently accurately, that innocent transactions are being caught and that the rules are placing an unreasonable administrative burden on charities. The current legislation is at sections 506A, 506B and 506C Income and Corporation Taxes Act 1988 and sections 549 to 557 Income Taxes Act 2007.

    The substantial donor rules impose restrictions on the tax exemption available to a charity where there are 'value extracting' transactions with its largest donors. The consultation proposes possible amendments to the current legislation:

    • exemptions for remuneration and charitable grants paid in the course of charitable activities;

    • a de minimis limit of 1,000 below which relievable gifts will be disregarded;

    • a de minimis annual limit of 500 below which benefits or payments shall be disregarded; and

    • revised thresholds for assessing whether or not a donor is substantial (from 25,000 in 1 year and 100,000 in 6 years to 50,000 in 1 year and 125,000 in 3 years).

    The document includes a draft Schedule amending ICTA 1988.

    The questions posed in Chapter 7 are as follows:

    7.1 Exempt transactions

    • Would the proposed arms length exemptions (for arms' length remuneration and arm's length grant funding) be welcomed by charities?

    • How many additional transactions do you envisage would be exempt under each of the proposed arm's length tests that are not currently exempt?

    • What is the value of the tax saving that you would expect to experience for each of the proposed arm's length tests? Do charities anticipate that there would be any other benefits or quantifiable savings?

    • Are there any issues or concerns as to how this will work in practice and the extent to which charities are able to demonstrate that remuneration and grant funding are paid at arm's length? What, if any, do you estimate the costs of providing this information to be?

    • Are there any other likely costs? If so, what would the value of these costs be?

    • Are there any additional transactions between charities and their substantial donors that are not currently exempt but which Government should now consider exemptions for? What would be the associated cost and benefit implications to charities of exempting these?

    7.2 De minimis limits

    • What proportion of charity donors make donations of less than 1,000 per charity, per year?

    • Would the proposed limit of 'ignored' donations to a charity of 1,000 help charities in reducing their administration costs around the substantial donor rules? If so, what do charities anticipate that the level of their savings will be?

    • Is the proposed limit of 1,000 set appropriately? What would be the associated savings and costs to charities of an alternative limit?

    7.3 Disregarding small benefits or payments

    • Would the proposed de minimis limit for small benefits or payments be welcomed by charities?

    • How many donors will this affect?

    • What would be the likely quantified savings to charities of introducing the proposed de minimis limit? Are there likely to be any other benefits or costs?

    • Is the proposed limit of 500 set appropriately? What would be the associated savings and costs to charities of an alternative de minimis limit for small payments and benefits?

    7.4 Revised thresholds for substantial donors<

    Article information

    • Date: 17 July 2008 (Posted: 17 July 2008)

    Of additional interest:

    Office of the Third Sector Website

    The General Assembly The Office of the Third Sector is conducting an online survey on the content and functionality of the website. The survey can be accessed here.

    Article information

    • Date: 27 May 2009 (Posted: 27 May 2009)

    Of additional interest:

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