This site provides comprehensive information about the taxation of charities and tax reliefs for gifts to charity.
If you are looking for a deeper analysis, or an impartial view, you are in the right place.
- 39 Stamp Duties
- 41 Sports Clubs
The 2022/23 edition of Taxation of Charities and Nonprofit Organisations is available online and in paper form. The 2023/24 edition of Taxation of Charities Online is based on the paper book, updated so it is more up to date than the printed book, but it is not updated systematically for post-publication developments until the next paper edition which will be in 2024.
How to login
Most of this site requires you to login.
Users who are charities may register for a free one day trial.
If you are an academic, student or other non-tax practitioner who wants access for research purposes, contact James Kessler
Users may also contribute to the text, and if you can add anything, or spot anything that needs to be corrected, please do! A copy of the next edition of our book will be given to the user who makes the most edits. User contributions are reviewed by Rebecca Sheldon.
If you want further advice
If you do not find the answer to your question in ToC Online, or if you want advice on which you can legally rely, you may instruct authors James Kessler KC (direct tax) or Etienne Wong (VAT) to advise. See How to instruct James Kessler KC and Etienne Wong.
There are archive editions for years from 2005/06. These will be useful to investigate the tax position in those years, but the current edition will generally be the best starting point, as that has been written in the light of current HMRC guidance, and further thought and research.
If you have technical problems, or problems logging in click here
To contact James Kessler KC click here
To contact Etienne Wong, who is responsible for the VAT chapters, click here
To contact the publishers of Taxation of Charities and Nonprofit Organisations click here
For multiple user licences, or to install on a firm's intranet contact the publishers
ToC Resource Archive
To access the ToC reference material, click here ToC Resource Archive