INSIDE THIS EDITION Election outcome and tax policies 1 New trustee disclosure obligations 2 Employee benefits for millennials 3 Employee accommodation 3 Snippets 4 Is the grass greener over the ditch? 4 COVID outcomes 4 Election outcome and tax policies After Labour’s victory in the 2020 General Election, their proposed tax policy changes are now likely to be implemented. Labour has ruled out a capital gains tax and an increase in fuel taxes but is prepared to introduce a Digital Services Tax to target multinational digital businesses who have taken advantage of tax structuring options. Labour’s historical coalition partner, the Green Party, have notably been campaigning for a wealth ta
What qualifies as charitable dates back over 400 years, however it appears that it may be evolving after the recent Greenpeace and Family First cases that have gone through the courts. For context, the historic position has been that an organisation that has a political purpose cannot be a charity, but an organisation may engage in activities to secure or oppose changes in law as a means of achieving its charitable purpose. However, this has been a fine line. In 2013, the Charities Registration Board sought to deregister Family First, after determining that its purpose of promoting its views about family and traditional values was a non-charitable political purpose. The Board further conclud
