Updates

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The text is based on the 10th (2015/16) edition of Taxation of Charities and Nonprofit Organisations. It is not not systematically updated for post-publication developments until the next edition (due October 2017). However when the opportunity arises, we update the online edition. The following sections have been updated in the light of further research since going to print.

Book para Subject Post publication developments and Comment
Chapter 2 (entire) Tax Avoidance and Evasion Rewritten in the light of the Charities (Protection and Social Investment) Act 2016
3.10 Fit and proper Rewritten in the light of the Charities (Protection and Social Investment) Act 2016
4.3 Inter-charity payments Restoring text accidentally omitted
4.18 Disguised interest Para 4.18 (Disguised interest, formerly Guaranteed returns): updated in light of further research
6.7 Foreign body rule Updated in light of Charity Commission guidance to Joseph Rowntree Charitable Trust (Aug 2016)
15.17 “Social giving accounts” Updated in light of revised HMRC Guidance (May 2016)
15.18 Repayment rule (Gift Aid condition B) Updated in light of further research
15.40 Retail gift aid Updated in light of revised HMRC Guidance (December 2015)
15.41 Retail gift aid: tax position of charity/trading subsidiary Updated in light of revised HMRC Guidance (December 2015)
15.52 Gift Aid declaration Updated in light of further research (December 2015)
Chapter 16 (entire) Gift Aid Small Donation Scheme Updated in light of The Small Charitable Donations Act (Amendment) Order 2015.
24.9 Given to "charities" Updated in light of CA decision in Routier.

(Minor updates are not noted here.)