IHTM11118 - General outline: the management condition
An eligible organisation must be supervised by managers who are fit and proper persons.
This requirement may apply to persons who are not trustees or directors of the charity if they are in a position to make claims for tax relief.
This requirement will be monitored by HMRC Charities and you should refer any case where there is any doubt whether the condition is met to your manager before taking any action.
Further guidance on the 바카라 사이트˜fit and proper persons바카라 사이트™ test can be found on 바카라 사이트.Ìý