Daily Report Monday, 8 February 2021 CONTENTS
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Gift Aid Schemes for Charity Shops
Gift Aid schemes for charity shops Introductioni The basic position on Gift Aid is that it is not legally possible to claim Gift Aid on donated goods. Gift Aid claims can only be made in relation to genuine donations of cash from UK taxpayers to UK charities. However, years ago HMRC developed a scheme to enable charity shopsii to take advantage of Gift Aid, and it recently made some changes so that there are now three processes available. Standard process Method A Method B As a result of the basic legal position on Gift Aid claims, it was necessary to come up with a somewhat complex legal structure for the Gift Aid schemes for charity shops. As these schemes are essentially a regulatory concession offered by HMRC for charities, it is important to adopt best practice to avoid the risk of HMRC changing its policy. The legal structure The underlying legal structure is the same for all three processes. A donor brings goods into Donor Gift Aid form Charity a shop and signs up to the Gift Aid scheme. Shop Contract signs up to the Gift Aid scheme. This creates appointing charity iii shop as agent an agency agreement between the donor Agent and the charity shop. Ownership of the goods remains with the donor at this stage and the Goods charity shop agrees to try to sell the goods on behalf of the donor in exchange for a small commission (typically 1% - 5%). The charity shop then sells the goods to a customer and accepts cash for those goods on behalf of the donor. -
The IR35 MP Hit List the 100 Politicians Most Likely to Lose Their Seats
The UK's leading contractor site. 200,000 monthly unique visitors. GUIDES IR35 CALCULATORS BUSINESS INSURANCE BANKING ACCOUNTANTS INSURANCE MORTGAGES PENSIONS RESOURCES FREE IR35 TEST The IR35 MP hit list The 100 politicians most likely to lose their seats Last December research conducted by ContractorCalculator identified the MPs for whom it will prove most costly to lose the selfemployed vote, and published the top 20 from each party. The results were based on data from the Office for National Statistics (ONS) and contractor sentiment indicated by a previous ContractorCalculator survey. The full results of this research are now published, with the top 100 MPs, ordered by risk of losing their seat, due to the Offpayroll (IR35) reforms that Treasury, HMRC and the Chancellor are attempting to push through Parliament. In total, 85 MPs hold a majority in Parliament that would feasibly be overturned if the expected turnout of IR35opposing selfemployed voters from their constituency were to vote against them, and we list the next 15, making 100 in total, that are potentially under threat if the self employed voter turnout is higher than expected. "This single piece of damaging policy could prove catastrophic for all parties involved, not least the Tories, who make up 43% of the atrisk seats,” comments ContractorCalculator CEO, Dave Chaplin. “There is also potentially a lot to gain for some, but those in precarious positions will have to act swiftly and earnestly to win over contractors’ trust.” How we identified the atrisk MPs The research leveraged the data and compared the MPs majority at the last election with the likely number of selfemployed voters in their area who would turn out and vote against them. -
Daily Report Thursday, 14 January 2021 CONTENTS
Daily Report Thursday, 14 January 2021 This report shows written answers and statements provided on 14 January 2021 and the information is correct at the time of publication (06:29 P.M., 14 January 2021). For the latest information on written questions and answers, ministerial corrections, and written statements, please visit: http://www.parliament.uk/writtenanswers/ CONTENTS ANSWERS 7 Police and Crime BUSINESS, ENERGY AND Commissioners: Elections 15 INDUSTRIAL STRATEGY 7 Schools: Procurement 16 Additional Restrictions Grant 7 Veterans: Suicide 16 Business: Coronavirus 7 DEFENCE 17 Business: Grants 8 Armed Forces: Health Conditions of Employment: Services 17 Re-employment 9 Defence: Expenditure 17 Industrial Health and Safety: HMS Montrose: Repairs and Coronavirus 9 Maintenance 18 Motor Neurone Disease: HMS Queen Elizabeth: Research 10 Repairs and Maintenance 18 Podiatry: Coronavirus 11 DIGITAL, CULTURE, MEDIA AND Public Houses: Coronavirus 11 SPORT 19 Wind Power 12 British Telecom: Disclosure of Information 19 CABINET OFFICE 13 Broadband: Elmet and Civil Servants: Business Rothwell 20 Interests 13 Broadband: Greater London 20 Coronavirus: Disease Control 13 Chatterley Whitfield Colliery 21 Coronavirus: Lung Diseases 13 Data Protection 22 Debts 14 Educational Broadcasting: Fisheries: UK Relations with Coronavirus 23 EU 14 Events Industry and Iron and Steel: Procurement 14 Performing Arts: Greater National Security Council: London 23 Coronavirus 15 Football: Dementia 24 Football: Gambling 24 Organic Food: UK Trade with Freedom of Expression -
KC Times Spring 2018
SPRING 2018 TIMES KCNEWS FROM KENT COLLEGE CANTERBURY SPRING BALL CELEBRATING ARTS WEEK THE CHARITIES COMMITTEE AN AESTHETIC VIEW 10 MINUTES WITH Mr JAMES 1 KENT COLLEGE NEWS CONTENTS PAGE PAGE 4 8 HANNAH GRIGGS ARTS WEEK YOUNG ENGINEERS This year’s Arts Week,which took place just before Half Term, was another exciting and innovative celebration of the creative arts. Yrs ROSIE DUFFIELD MP VISITS KENT 7, 8 and 9 enjoyed a lively and diverse range of workshops each COLLEGE SENIOR SCHOOL day, from circus skills to calligraphy and beatboxing to origami! The programme has developed over the years and 2018’s was the most varied so far. The evening entertainments and competitions were very well supported indeed - the Chapel was absolutely full for all of the events. Monday’s Variety Show incorporated performers COLUMN PAGE 11 PAGE 16 PAGE 20 PAGE 23 from the whole school community, the Inter-House Music Festival - EDITOR’S involving all of Years 10 to 13 - took place on Wednesday, and last but not least the House Drama Competition for KS3 on Thursday, also included the videos produced by house teams in the digital arts’ workshop. All the events highlighted our students’ creativity FROM THE HEAD MASTER’S DESK and positive engagement in the arts. Our outside adjudicators were not only greatly impressed by the standard of the performances, but also by the enthusiastic support offered by students to each other. It has been another exciting term at Kent College, full of an extraordinary range of events and activities and considerable achievements on the part of our students. -
Charity Shops Made Simple
Charity shops made simple Ross Palmer September 2016 Charity shops made simple| September 2016 Charity shops made simple Ross Palmer September 2016 Agenda 1. Charity shops introduction 2. Gift Aid basics 3. Retail Gift Aid Scheme 4. VAT aspects 5. Income / Corporation Tax aspects 6. Business Rate relief 7. Summary 2 1 Charity shops made simple| September 2016 1. Charity shops introduction Basic charity shop operation can be very tax efficient for a charity: • VAT: sales of donated goods are zero-rated • Income / Corporation tax: profits are exempt • Business rates: 80% mandatory relief and 20% discretionary relief • Problem is no Gift Aid to be claimed as Gift Aid is only applicable to monetary gifts, not gifts of goods 3 1. Charity shops introduction • If the donor first sold their goods and then donated the proceeds, then Gift Aid could potentially be claimed on the proceeds • The Retail Gift Aid Scheme (‘RGAS’) is an HMRC approved way of doing this • Charity or trading sub sells the donor’s goods as agent of the donor • Donor then Gift Aids the proceeds to the charity 4 2 Charity shops made simple| September 2016 2. Gift Aid - how it works £125 £25 gross basic rate pay tax (20%) £25 At a 20% basic rate of tax, the basic rate Gift Aid is 25% of tax £100 the gift value net pay £100 Charity gift + Gift Aid declaration 5 2. Higher rate relief • Extra tax relief for higher rate taxpayers • For £100 donation Equivalent to £125 gross donation 40% taxpayer paid £50 tax on the donation (£125 x 40%) Charity gets 20% back – i.e. -
Charitable Donation Value Guide
Charitable Donation Value Guide Foolhardier Alford cumulating his chamber misdealing droningly. Archon balkanize conducingly while anemophilous Pietro easy.corrupt say or overeyed substitutionally. Desmond tautologizes differently as fifty-fifty Tirrell amble her watermanship post Your accountant will be because for it! Do business Still mortal to Sell My shower After Accepting an Offer? Best selling price of charitable donation value guide you. The appraiser can tell customs what a buyer should pay. HRB Maine License No. Donating used but still usable items, such a furniture and computers, provides a method for small businesses to hear money about their taxes while helping out worthy nonprofits at least same time. Daily deals valid on select Metro Phoenix, Prescott and Yuma locations. Safe bet, in Las Vegas. Typically if an appraiser can they mostly compare apples to apples. Please attempt a valid zip. Estimate to value as your donations with even few clicks with our Goodwill Donation Calculator. FMV as we by a qualified appraisal. TVs, computers, and more. In other words, if the appraisal comes in lower sometimes the offer price, you have box right the cancel the contract for penalty. Goodwill Northern New England. Passwords do is match. We wire your support thought more so ever. Goodwill Industries, Salvation Army, etc. Here share some examples of charities and their missions. Can Donated Food was Written trigger as a Deduction on Taxes? The value consult your donation will be me by put the charitable organization uses the vehicle. Want may take maximize your tax deduction? Important Terms, Conditions and Limitations apply. Shop for only alternate lender here. -
Shopping for Good: the Social Benefits of Charity Retail
Shopping for good: the social benefits of charity retail Peter Harrison-Evans Open Access. Some rights reserved. As the publisher of this work, Demos wants to encourage the circulation of our work as widely as possible while retaining the copyright. We therefore have an open access policy which enables anyone to access our content online without charge. Anyone can download, save, perform or distribute this work in any format, including translation, without written permission. This is subject to the terms of the Demos licence found at the back of this publication. Its main conditions are: · Demos and the author(s) are credited · This summary and the address www.demos.co.uk are displayed · The text is not altered and is used in full · The work is not resold · A copy of the work or link to its use online is sent to Demos. You are welcome to ask for permission to use this work for purposes other than those covered by the licence. Demos gratefully acknowledges the work of Creative Commons in inspiring our approach to copyright. To find out more go to www.creativecommons.org PARTNERS CREDITS Commissioned by Charity Retail Association and CarnegieUK Published by Demos September 2016 © Demos. Some rights reserved. Unit 1, 2-3 Mill Street London SE1 2BD T: 020 7367 4200 [email protected] www.demos.co.uk CONTENTS Forewords 4 Executive summary 8 Introduction 17 Shoppers and donors 20 Volunteers 28 Shop managers 47 The high street, communities and the environment 53 Conclusions and recommendations 68 Technical annex 73 Notes 77 References 85 4 FOREWORDS In 2013 the Charity Retail Association (CRA) commissioned a report from Demos entitled Giving Something Back. -
Annual Labour Party Conference 2017 Aylesbury Constituency Delegate Report
Emily Smith ANNUAL LABOUR PARTY CONFERENCE 2017 AYLESBURY CONSTITUENCY DELEGATE REPORT Contents Introduction………………………………………………………………………………….1 Women’s Conference…………………………………………………………….……..2 Sunday 24th……………………………………………………………………………………9 Monday 25th………………………………………………………………….………..……13 Tuesday 26th…………………………………………………………………………………16 Wednesday 27th……………………………………………………………………….…..26 Introduction The Annual Labour Party Conference of 2017 is sure to be one that goes down in history. In terms of attendees, this years’ conference was the largest yet with a record breaking 12,000+ supporters making their way down to Brighton to witness the excitement and democratic change happening in the party over a snapshot of a few days. The sheer size of the event along with the atmosphere and engagement of all visitors is a further assertion of the inspiring movement that is happening within our Party and a great reflection of our mounting membership which now stands at close to 600,000 – making our party the largest political party in Europe. Our booming membership and colossal conference stand as an unmissable reminder of the undying importance of the parties’ core – the grassroots from which we are built upon. This years’ conference also boasts an incredible engagement of delegates in our Policy Forum, Party Rules and Conference Arrangements that transcends those that preceded. 185 Contemporary Motions were submitted, 13 Constitutional Amendments proposed, 9 Composite Motions suggested, 24 Emergency Motions applied for, over 10 points of order raised, more than 20 calls for Reference Back and Tuesdays’ CAC report was almost declined. There was a visible and remarkable notion of delegates holding the NPF, CAC and NEC to account and a remarkable level of scrutiny, still accompanied by comradery and respect. -
The Evolution of Charity Shop Retailing Rags to Riches How It All Began
Rags to Riches The evolution of Charity Shop retailing Rags to Riches How it all began In 1947 Oxfam appealed for clothes and blankets that could be sent to famine-struck Greece, the generous response left them with a surplus. They decided to sell them as a way of raising funds and opened what became the model for future charity shops. Rags to Riches How it all began In 1947 Oxfam appealed for clothes and blankets that could be sent to famine-struck Greece, the generous response left them with a surplus. They decided to sell them as a way of raising funds and opened what became the model for future charity shops. How things have changed Retro Vintage Before the 1960s, the idea of wearing an outfit sourced from the wardrobe of a person possibly long dead was unappealing in the extreme. Old clothes were only for those unfortunate souls who couldn’t afford the freshly made stuff. How things have changed Retro Vintage Then came the mods & the hippies, who shook the dust from these cast- off clothes, combined them into novel outfits, and turned the whole thing into “vintage fashion.” dressing in vintage styles “was just your way of expressing yourself, wearing clothes that most other people didn’t wear,” How things have changed Retro Vintage Like a fine wine, vintage clothing has come to be regarded as something of high quality that becomes even more valuable with age. How things have changed Today’s customer On-line retailing growing at an enormous rate People selling things they may have donated in the past Reduces the level of quality donations but people empty their wardrobes more often Re-decorating more regularly has resulted in lots of donations of household items How things have changed Today’s customer A predicted 235m items of Britons’ unwanted clothing were expected to end up in landfill unnecessarily this spring. -
Newsletter Summer 2016
Newsletter Summer 2016 ‘Outstandingly warm and respectful relationships between pupils and staff form the basis on which the pupils make good academic progress’. Ofsted, 2016 Dear Parents, It has been an exciting term at Rainbow School. We have welcomed lots of visitors throughout the term, including Ofsted, who completed their inspection towards the end of June. The inspectors visited all areas of the school and observed nineteen teaching sessions in total! The inspectors even visited the local supermarket with one of our Sixth Form students to see how our tutors teach in the community. They were impressed with the school, students, and staff. As a school we are delighted with the report. It is an excellent reflection of all our hard work and we believe it highlights our strengths well, including their judgement of ‘Outstanding’ for our personal development, behaviour and welfare of children and young people. A copy of the report has been sent home with your child, but it can also be read on the Rainbow School and Ofsted websites. The summer term has included many trips, from a bowling alley to Hampton Court. However, the highlight was our whole school residential trip to Stubbers Adventure Centre. It was a fantastic few days and a unique opportunity for our pupils. Activities ranged from grass sledging and quad biking to powerboating and jet skiing! All the students and staff had a wonderful time and many memories to share. You can see more photos of the trip on the BeyondAutism Facebook Group. Our pupils have been working very hard this year and I am delighted to inform you that we have 13 pupils who have successfully completed the ASDAN Entry 1 Personal Progress, and one student who has completed the Entry 1 Personal and Social Development qualification! It was wonderful to welcome so many parents to our Mother’s and Father’s Day Assemblies. -
Labour Party General Election 2017 Report Labour Party General Election 2017 Report
FOR THE MANY NOT THE FEW LABOUR PARTY GENERAL ELECTION 2017 REPORT LABOUR PARTY GENERAL ELECTION 2017 REPORT Page 7 Contents 1. Introduction from Jeremy Corbyn 07 2. General Election 2017: Results 11 3. General Election 2017: Labour’s message and campaign strategy 15 3.1 Campaign Strategy and Key Messages 16 3.2 Supporting the Ground Campaign 20 3.3 Campaigning with Women 21 3.4 Campaigning with Faith, Ethnic Minority Communities 22 3.5 Campaigning with Youth, First-time Voters and Students 23 3.6 Campaigning with Trade Unions and Affiliates 25 4. General Election 2017: the campaign 27 4.1 Manifesto and campaign documents 28 4.2 Leader’s Tour 30 4.3 Deputy Leader’s Tour 32 4.4 Party Election Broadcasts 34 4.5 Briefing and Information 36 4.6 Responding to Our Opponents 38 4.7 Press and Broadcasting 40 4.8 Digital 43 4.9 New Campaign Technology 46 4.10 Development and Fundraising 48 4.11 Nations and Regions Overview 49 4.12 Scotland 50 4.13 Wales 52 4.14 Regional Directors Reports 54 4.15 Events 64 4.16 Key Campaigners Unit 65 4.17 Endorsers 67 4.18 Constitutional and Legal services 68 5. Labour candidates 69 General Election 2017 Report Page 9 1. INTRODUCTION 2017 General Election Report Page 10 1. INTRODUCTION Foreword I’d like to thank all the candidates, party members, trade unions and supporters who worked so hard to achieve the result we did. The Conservatives called the snap election in order to increase their mandate. -
View Questions Tabled on PDF File 0.16 MB
Published: Monday 12 October 2020 Questions tabled on Friday 9 October 2020 Includes questions tabled on earlier days which have been transferred. T Indicates a topical oral question. Members are selected by ballot to ask a Topical Question. † Indicates a Question not included in the random selection process but accepted because the quota for that day had not been filled. N Indicates a question for written answer on a named day under S.O. No. 22(4). [R] Indicates that a relevant interest has been declared. Questions for Answer on Monday 12 October Questions for Written Answer 1 Damian Hinds (East Hampshire): To ask the Chancellor of the Duchy of Lancaster and Minister for the Cabinet Office, what information his Department holds on the (a) residence-based and (b) workplace-based house price to income ratios for (i) East Hampshire parliamentary constituency and (ii) East Hampshire district local authority area disaggregated by the area (A) inside and (B) outside the South Downs National Park in all years where data is available. [Transferred] (100935) 2 Sajid Javid (Bromsgrove): To ask the Secretary of State for Business, Energy and Industrial Strategy, what recent estimate he has made of the number of loans provided through the Bounce Back Loan scheme to applicants in (a) Worcestershire and (b) Bromsgrove District. [Transferred] (100931) 3 Alberto Costa (South Leicestershire): To ask the Secretary of State for Digital, Culture, Media and Sport, what assessment his Department has made of the potential merits of enabling the safe reopening of fun fairs during the covid-19 outbreak. [Transferred] (101039) 4 N Damian Green (Ashford): To ask the Secretary of State for Transport, what plans he has to introduce an air bridge to Namibia; and if he will make a statement.