A special tax relief is available for creators of literary or artistic works. This relief will mean creators can claim to add together their profits for 2 years and be taxable on the average of those profits if certain conditions are met. 

During Trustees’ Week, the Society of Trusts and Estates Practitioners (STEP) – the global professional association for practitioners who specialise in family inheritance and succession planning – launched an innovative new online course for charity trustees, as part of its commitment to providing education in the field of trusts and trusteeship.

Partner Dickon Sandbach explains some of the pitfalls charities and other not-for-profit organisations need to look out for in relation to the way they collect gift aid.