Charity Newsletter Autumn 2025

Welcome to our newsletter covering issues affecting Scottish charities

 

FREE SCOTTISH CHARITY NEWSLETTER

This edition includes articles on –

  • Charity SORP 2026 release
  • Charity Sector Risk Assessment 2025
  • Investment outlook for charities
  • Employer NICs increase
  • Small charities and financial vulnerability
  • VAT relief for fundraising events expanded
  • Draft Finance Bill 2025-26 : charity compliance measures
  • FRS 102 revisions
  • Financial thresholds
  • Digital fundraising and AI adoption

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If you have any questions about our charity and not-for-profit range of services, please get in touch with our Charity Team at charities@thomsoncooper.com.

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Staff entertaining and gifts

In partnership with Scottish Pharmacy magazine, here is our guide to help ensure business owners don’t fall foul of tax rules when it comes to rewarding staff with staff entertaining, gifts and bonuses.

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Is your staff Xmas party tax deductible?

When it comes to rewarding staff with a Christmas Party, you want everyone to have a great time. In this article we explain how you can use allowable deductions for tax purposes under certain conditions.

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