HMRC has revised its guidance on the ‘fit and proper persons’ test for charity managers, which must be met before a charity can meet the managemen
HMRC has revised its guidance on the ‘fit and proper persons’ test for charity managers which must be met before a charity can meet the management condition in FA 2010 Sch 6. The legislation does not define ‘fit and proper persons’.
The legislation gives too much discretion to HMRC and ‘imposes costly and additional compliance burdens on every charity’ the ICAEW Tax Faculty has said. The Faculty’s concerns...
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HMRC has revised its guidance on the ‘fit and proper persons’ test for charity managers, which must be met before a charity can meet the managemen
HMRC has revised its guidance on the ‘fit and proper persons’ test for charity managers which must be met before a charity can meet the management condition in FA 2010 Sch 6. The legislation does not define ‘fit and proper persons’.
The legislation gives too much discretion to HMRC and ‘imposes costly and additional compliance burdens on every charity’ the ICAEW Tax Faculty has said. The Faculty’s concerns...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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