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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.

Worldwide debt cap

Worldwide Debt Cap The proposed draft clauses for the 2009 Finance Bill on taxation of foreign profits were published for consultation on 9 December 2008. HMRC has now published a note (which is far to complicated to summarise here) explaining current thinking on the design and function of the worldwide debt cap.

Article information

  • Date: 10 April 2009 (Posted: 10 April 2009)

Of additional interest:

Charities and Benevolent Fundraising (Scotland) Regulations 2009

The Charities and Benevolent Fundraising (Scotland) Regulations 2009 will come into force on 1 July 2009. They govern the way in which volunteers, charity employees, professional fundraisers and commercial businesses fundraise on behalf of benevolent bodies (including charities) or for general benevolent purposes.  The key issues addressed by the Regulations are:
  • the requirement for formal fundraising agreements between benevolent bodies and some types of fundraiser;
  • the information which must be provided to potential donors when funds are being sought for benevolent bodies;
  • the conditions attached to donors' rights to a refund of their donations; and
  • the prevention of unauthorised fundraising.
Web-based guidance will be issued shortly  at http://www.oscr.org.uk/.

The Regulations are the first in a series relating to fundraising.  It is anticipated that the Scottish Government will consult on regulations relating to public benevolent collections (the collection of money or promises of money in public places or door-to-door) and the collection of goods later in 2009.

Article information

  • Date: 05 June 2009 (Posted: 05 June 2009)

Of additional interest:

    Charity Commission guidance

    Updating Scotland's land registration system: news release (SLC 222) The Charity Commission has published updated versions of Hallmarks of an Effective Charity and The Essential Trustee to include new good practice recommendations on environmental responsibility and sustainability.

    Article information

    • Date: 04 March 2010 (Posted: 04 March 2010)

    Of additional interest:

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