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Listen and pass the quiz: Gain 1 CPD point (60 minutes)
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  • FREE
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Course Aims:

This podcast aims to review the changes brought about by the Charities Act 2006 in relation to the new public benefit requirements that an organisation must satisfy to be considered charitable. Charitable status is highly desirable, carrying a number of important tax reliefs. 4 years on from the implementation of the Act, Helen Darling of Macfarlanes reviews how many of the older charities in England & Wales are adapting to the new regime. This podcast also explores HMRC’s role in relation to the regulation of charities and the new ‘fit and proper person’ test enacted in the March 2010 budget to facilitate the regulation of cross border tax relief for charitable bodies within the EU.

After completing the course you will:
  • Understand what is meant by ‘public benefit’;
  • Be aware of the permissible restrictions that can be placed on a class of charitable beneficiaries;
  • Know how charities can demonstrate they are for the public benefit;
  • Understand the approach of the Charity Commission towards charities for the advancement of religion, education, and relief of poverty;
  • Be aware of how the new regime differs from the old presumptions as to charitable status;
  • Be aware of the new role HMRC have in sanctioning tax reliefs for charitable organisations.
Complex Difficulty: 4 of 5
Legal Principles
Sources and References:
  • Charities Act 2006;
  • Finance Act 2010;
  • HMRC’s Guidance on the Fit and Proper Persons Test.

This podcast reviews the 'public benefit' test established by the Charities Act 2006 and how organisations can meet the more stringent requirements demanded by the Charity Commission. Attention is also given to HMRC's new 'fit and proper person test' when granting tax relief to charitable organisations

Podcast added: 30/06/10

Podcast last reviewed: 2011-10-31

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