Further on Fit and Proper Persons test


We mentioned the update of HM Revenue and Customs guidance on the ‘Fit and Proper Persons Test’ last week (for those making claims on behalf of a charity), but didn’t have the detail of what had changed.

Solicitors Bates Wells Braithwaite says: Most importantly, HMRC has updated its template ‘fit and proper person’ declaration so all charities and CASCs should ask the relevant staff/trustees to sign a version of the updated declaration. In pdf, 22KB.

Third Sector reports that the Charity Tax Group reckons the wording of the declaration on tax avoidance is too vague for the likes of accountants and tax advisers, http://www.thirdsector.co.uk/news/1223180/.