Resources - Consortia, Partnerships, Collaboration
Public Service Delivery case studies
NCVO's Public Service Delivery Network has developed a series of case studies showcasing good practice in developing an effective commissioning and procurement environment. Numerous case studies look at issues relating to collaboration.
http://www.ncvo-vol.org.uk/public-service-delivery/case-studies
The Cooperate Sector - Evaluating partnership approaches in the voluntary sector
The objective of this research is to describe nine types of collaborative working, undertaken by a range of organisations in the voluntary and community sector, and the different approaches applied. The aim is to use this data to inform the voluntary and community sector of some of the critical success factors involved, and to produce a checklist which sets out key steps.
Download document from http://www.ncb.org.uk/dotpdf/open_access_2/ccp_cooperate_report.pdf
VAT briefing: VAT made simple when working in partnership
There is a common misconception that charities and other third sector
organisations are exempt from VAT because they do not have to pay corporation tax on profits from their charitable activities. If commercial businesses work together to deliver a contract for a third party, they are obliged to charge each other VAT on the services and goods they provide and sell to each other. Third sector organisations that are not registered charities must pay tax as commercial businesses do.
Although charities enjoy some specific exemptions from charging and paying VAT, in general they must charge and pay VAT just like commercial businesses. So if two charities work together they too are caught by the same VAT rules as businesses.
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. Download document from http://www.financehub.org.uk/uploads/documents/FH12_4_VAT_Briefing_final_187.pdf
