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
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This Information Sheet is somewhat out of date, however, contains useful information on corporation tax, income tax, gift aid, employees’ tax and national insurance and value added tax.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)