Course Details

The tax system contains a range of reliefs and special treatments for charities, including a wide-ranging set of tax exemptions as well as a scheme of tax relief on donations received. These are however subject to detailed conditions and can give rise to additional compliance obligations. 

 

Taxation can also give rise to challenges and difficulties for charities, including irrecoverable VAT, PAYE obligations which can be complicated by the status of some employees and volunteers and the extent to which fundraising activities can be kept outside the tax net. 

 

Practitioners therefore need to be familiar with a wide range of issues in order to provide comprehensive advice to clients in this sector and this webinar will provide them with an overview of these key issues.

 

In this course, Michael O’Scathaill covers the following:

  • Charitable tax exemptions.
  • Charitable Donations Scheme
  • VAT issues and the VAT Compensation Scheme for Charities
  • PAYE issues for charities
  • Overview of tax issues for specialist sectors including charity shops and mutual trading.

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CPD Course Speaker

Crowe Ireland

Michael O'Scathaill

Michael is a director in the firm’s tax department. He holds a Bachelor of Commerce degree from the NUI and is a Chartered Accountant (FCA) and an AITI Chartered Tax Advisor.

Michael manages a varied and interesting portfolio of corporate and personal tax clients from a range of sectors including food & beverage, retail, insurance, construction and waste management. He has a strong relationship with his clients and works closely with them to deliver a service that meets their commercial as well as their taxation requirements.