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Scope of this book

The object of this book is to thoroughly discuss tax law and practice for charities, non-profit organisations, and those who support them.

The importance of tax for charities, and the tax cost of ignoring tax law, will be obvious to all our readers. It is the duty of charity trustees – and their professional advisers – to ensure that a charity’s tax affairs are properly managed.

The years 2013-2015 in review

The last edition was only two years ago, but the changes affecting charities in that time have been substantial.

The FA 2014 has rewritten the rules for CASCs and amended charity SDLT relief. The courts have decided important new case law, including Routier v HMRC. There have been significant revisions to HMRC guidance, as usual, and new guidance from the charity commission. Many other parts of the book have been rewritten in an attempt to analyse the problems more deeply and more clearly.


We are very grateful to Robert Venables QC, joint author of the first two editions of this book, for enjoyable discussions on many aspects of tax, and to Setu Kamal and Harriet Brown, co-authors of previous editions. We owe a great debt to Jane Hunt who works patiently on an intractable manuscript throughout the year and to Kamila Saatova who undertook the daunting role of copy-editor.

... and request for help

Comments from readers would be of the greatest value and interest to the authors. The pleasure in writing this book consists in the interest of the questions which it raises and the success which it may have achieved in answering them.

We have tried to state the law as at 31 July 2015.

James Kessler QC

15 Old Square

Lincoln’s Inn

London WC2A 3UE

Oliver Marre

15 Old Square

Lincoln’s Inn

London WC2A 3UE