0131 225 2080
0131 225 2080
This note aims to brief community groups so they are in an informed position to argue the case for discounted value asset transfers from local authorities, and to assist local authorities with any required internal processes.
Community Asset Transfer at Discounted Value - Briefing Note
Investing in Your Community, a guide to managing community funds, by Highlands and Islands Enterprise
Investing in Your Community
HMT Guidance - explains the implications of “clawback”
Protecting Public Investments - Clawback
Useful guidance notes on full cost recovery with excel worksheets
Applying for your project overheads - Big Lottery
A comprehensive guide to the different options for financing a community enterprise.
Simply Finance
Guidance from the Scottish Government on State Aid and how it affects you. Advisory Note (but principles also relevant to urban areas).
This information sheet is particularly related to trading on the part of Community Associations, including fundraising events, profits from letting, lotteries, sale of donated goods, donations, business sponsorship, etc.
Trading and Community Associations (Community Matters)
This Information Sheet is somewhat out of date, however, contains useful information on corporation tax, income tax, gift aid, employees’ tax and national insurance and value added tax. (Rates have changed and the stamp duty provisions should be ignored.)
Community Buildings and Taxation (Community Matters)
This briefing explains the most important rules governing VAT on partnerships. It then explains how to make sure that your partnership operates within those rules.
Finance Hub VAT Briefing