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==INTRODUCTION AND WHAT'S NEW==

===Scope of this book===

The subject of this book is the taxation of: 

(1)	charities

(2)	other nonprofit organisations<ref>A note on terminology: The term "not for profit entity" is sometimes used.  "Public benefit entity" has the same meaning; though it is more formally defined in FRS 100 as "an entity whose primary objective is to provide goods or services for the general public, community or social benefit and where any equity is provided with a view to supporting the entity's primary objectives rather than with a view to providing a financial return to equity providers, shareholders or members."</ref>

(3)	their donors and supporters

The importance of tax, 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 2017-2019 in review===

The FA 2019 has amended gift aid benefit limits and the small trade exemption.
	
The courts have decided important new case law, including ''Champions Fun Learning Centre v HMRC'' (Gift Aid reclaim procedures); ''Banks v HMRC'' (gifts to political parties).  On VAT, the Court of Appeal has (in its judgment in ''Wakefield College'') finally addressed the CJEU ruling in Gemeente Borsele and how it informs its own judgment in ''Longridge on the Thames'' (on what “business” means for VAT purposes).  HMRC has published new guidance (in its internal manuals) on when grants are or are not consideration for VAT purposes.  There is also developing case law on VAT recovery (''University of Cambridge'') and the education exemption (SAE Education Limited), and new cases on the sports exemption (for example, the CJEU ruling in ''EBU'') and the fundraising exemption (''Loughborough Students Union'').

There have been many revisions to the HMRC Guidance Note, 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.  

===Thanks...===

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, Harriet Brown and Mary Ashley, co-authors of previous editions. Martin Bontea as research assistant resolved many puzzles.  We owe a great debt to Jane Hunt and Ruth Shaw who work diligently on this challenging text throughout the year..

===... 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.  On the basis of what is known at 1 March 2019, it seeks to state the law for 2019/20. 

:James Kessler QC
:Etienne Wong		
:Ross Birkbeck

:15 Old Square 			
:Lincoln's Inn				
:London WC2A 3UE		

<i>kessler@kessler.co.uk</i>		

<i>Ewong@15oldsquare.co.uk</i> 

<i>rossbirkbeck@15oldsquare.co.uk</i>

==OBTAINING FURTHER ADVICE - AND DISCLAIMER==

===Further advice===

If you want advice on which you are legally entitled to rely you can obtain it - but not from this work.
	
In particular you may instruct either of the authors to advise. We enjoy writing, but spend most of our time giving independent specialist professional advice, including, in particular, advice on the taxation of charities. For further details see ''https://www.taxationofcharities.co.uk''  
	
In cases where a charity which we wish to support cannot be expected to pay a commercial fee, we will consider acting for less than a commercial fee or pro bono. If a matter is not suitable, for reasons of cost or any other reasons, we will give recommendations.

===Taxation of Charities Online===

ToC Online is an online version of Taxation of Charities, and more.  It can be used:

(1)	to search the text of this book or to access it online.

(2)	to see if the book has been updated.

(3)	to correct or contribute to the book.

ToC Online is available as a free service to individuals and firms who have purchased the current edition of this book. 
	
To access ToC Online, go to ''https://www.taxationofcharities.co.uk''  The authorisation code is in the inside cover of this volume, and is valid until publication of the next edition.

===Disclaimer===

The views contained in this book are put forward for consideration and are not to be relied upon. Neither the authors nor the publisher accept any responsibility for any loss to any person arising as a result of any action taken or refrained from in reliance on this work. 

===Edition history===

1<sup>st</sup> Edition 1989	Robert Venables QC & James Kessler

2<sup>nd</sup> Edition 1994	James Kessler

3<sup>rd</sup> Edition 2000	James Kessler

4<sup>th</sup> Edition 2003	James Kessler

5<sup>th</sup> Edition 2005	James Kessler QC

6<sup>th</sup> Edition 2007	James Kessler QC & Setu Kamal

7<sup>th</sup> Edition 2009	James Kessler QC & Harriet Brown

8<sup>th</sup> Edition 2011	James Kessler QC & Harriet Brown

9<sup>th</sup> Edition 2013	James Kessler QC & Oliver Marre

10<sup>th</sup> Edition 2015	James Kessler QC & Oliver Marre

11<sup>th</sup> Edition 2017	James Kessler QC, Etienne Wong & Mary Ashley



<i>This work was entitled "Tax Planning and Fundraising for Charities" for the first three editions, "Taxation of Charities" for the next four editions, and renamed "Taxation of Charities and Non profit Organisations" in the 8<sup>th</sup> edition.</i>