Readers’ forum: Best way for orchestra to get tax relief

One of my clients is a keen amateur musician who is treasurer of his local orchestra. The orchestra is a charity but is set up as an unincorporated association. It meets all of the eligibility requirements for orchestra tax relief other than the important one of being a company.

I’ve seen it suggested that the solution to this is to set up a separate company which carries on all of the production activities on behalf of the orchestra. This is cumbersome for an amateur body. Would it be possible to covert the orchestra into a qualifying company instead?  Would this require a fresh application to the charity commissioners and would the reserves of the existing association transfer across to the company or would they be left stranded in the association where potentially they would not be available to support the orchestra’s work as everything would now be in the company? 

My...