Introduction - Revision history

Ruth Shaw: /* Scope of this book */

2025-08-11T11:26:52Z

‎Scope of this book

Ruth Shaw at 11:26, 11 August 2025

2025-08-11T11:26:27Z

Ruth Shaw at 11:36, 8 August 2025

2025-08-08T11:36:01Z

Ruth Shaw: /* ... and request for help */

2025-08-08T11:31:49Z

‎... and request for help

Ruth Shaw at 11:31, 8 August 2025

2025-08-08T11:31:12Z

Ruth Shaw: /* ... and request for help */

2022-09-14T10:05:03Z

‎... and request for help

Ruth Shaw: /* OBTAINING FURTHER ADVICE - AND DISCLAIMER */

2022-09-12T09:30:19Z

‎OBTAINING FURTHER ADVICE - AND DISCLAIMER

Ruth Shaw: /* Introduction and What's New */

2022-09-12T09:29:54Z

‎Introduction and What's New

Ruth Shaw at 09:29, 12 September 2022

2022-09-12T09:29:42Z

Ruth Shaw at 09:28, 12 September 2022

2022-09-12T09:28:42Z

@@ Line 7: / Line 7: @@
 The subject of this book is the taxation of:
-(1)	charities
+(1)	charities<br/>
+(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> <br/>
 (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
@@ Line 19: / Line 17: @@
 On VAT, the last couple of years saw the Court of Justice of the European Union deliver its ruling in University of Cambridge (on VAT recovery) and the Supreme Court hand down its judgment in SAE Education Limited (on the education exemption).  They also saw new HMRC guidance on the VAT treatment of digital advertising, and the culmination of the dispute between local authorities across the UK and HMRC regarding the VAT liability of charges for access to sports and leisure facilities (in Chelmsford City Council, Midlothian Council and Mid Ulster District Council).
 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 ...===

← Older revision		Revision as of 11:26, 11 August 2025
Line 1:		Line 1:
−	To ~~see~~ this ~~section~~ in pdf, please click here: [https://toc.wiki.anarres.org/images/5/5a/ToC_Introduction_Pages_%281%29.pdf Introduction and what's new]	+	To view this Introduction in pdf, please click here: [https://toc.wiki.anarres.org/images/5/5a/ToC_Introduction_Pages_%281%29.pdf Introduction and what's new]

	==Introduction and what's new==		==Introduction and what's new==

← Older revision		Revision as of 11:36, 8 August 2025
Line 1:		Line 1:
		+	To see this section in pdf, please click here: [https://toc.wiki.anarres.org/images/5/5a/ToC_Introduction_Pages_%281%29.pdf Introduction and what's new]
		+
	==Introduction and what's new==		==Introduction and what's new==

@@ Line 40: / Line 40: @@
 :<i>Ewong@15oldsquare.co.uk</i>
 :<i>rossbirkbeck@15oldsquare.co.uk</i>
 ==Obtaining further advice - and Disclaimer==

@@ Line 13: / Line 13: @@
 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 2020-2022 in review===
+HMRC have reversed their longstanding view and now accept that waiver of a debt qualifies for Gift Aid relief; an unexpected consequence of the Covid pandemic. In Eynsham Cricket Club v HMRC, the CoA confirmed that a registered club cannot be a charity.  Re Webster illustrated the importance of inserting the correct figures in a tax return when claiming Gift Aid carry-back relief.
-−
-HMRC have reversed their longstanding view and now accept that waiver of a debt qualifies for Gift Aid relief; an unexpected consequence of the Covid pandemic. In Eynsham Cricket Club v HMRC, the Court of Appeal confirmed that a registered club cannot be a charity.  Re Webster illustrated the importance of inserting the correct figures in a tax return when claiming Gift Aid carry-back relief.
 On VAT, the last couple of years saw the Court of Justice of the European Union deliver its ruling in University of Cambridge (on VAT recovery) and the Supreme Court hand down its judgment in SAE Education Limited (on the education exemption).  They also saw new HMRC guidance on the VAT treatment of digital advertising, and the culmination of the dispute between local authorities across the UK and HMRC regarding the VAT liability of charges for access to sports and leisure facilities (in Chelmsford City Council, Midlothian Council and Mid Ulster District Council).
@@ Line 58: / Line 56: @@
 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.
+(1)	to search the text of this book or to access it online.<br/>
+(2)	to see if the book has been updated.<br/>
 (2)	to see if the book has been updated.
-−
 (3)	to correct or contribute to the book.
@@ Line 74: / Line 70: @@
 ===Edition history===
-<sup>st</sup> Edition 1989	Robert Venables KC & James Kessler
+<sup>st</sup> Edition 1989	Robert Venables KC & James Kessler<br/>
+<sup>nd</sup> Edition 1994	James Kessler<br/>
-<sup>nd</sup> Edition 1994	James Kessler
+<sup>rd</sup> Edition 2000	James Kessler<br/>
+<sup>th</sup> Edition 2003	James Kessler<br/>
-<sup>rd</sup> Edition 2000	James Kessler
+<sup>th</sup> Edition 2005	James Kessler QC<br/>
+<sup>th</sup> Edition 2007	James Kessler QC & Setu Kamal<br/>
-<sup>th</sup> Edition 2003	James Kessler
+<sup>th</sup> Edition 2009	James Kessler QC & Harriet Brown<br/>
+<sup>th</sup> Edition 2011	James Kessler QC & Harriet Brown<br/>
-<sup>th</sup> Edition 2005	James Kessler KC
+<sup>th</sup> Edition 2013	James Kessler QC & Oliver Marre<br/>
+<sup>th</sup> Edition 2015	James Kessler QC & Oliver Marre<br/>
-<sup>th</sup> Edition 2007	James Kessler KC & Setu Kamal
+<sup>th</sup> Edition 2017	James Kessler QC, Etienne Wong & Mary Ashley<br/>
+<sup>th</sup> Edition 2019	James Kessler QC, Etienne Wong & Ross Birkbeck
-<sup>th</sup> Edition 2009	James Kessler KC & Harriet Brown
-−
-<sup>th</sup> Edition 2011	James Kessler KC & Harriet Brown
-−
-<sup>th</sup> Edition 2013	James Kessler KC & Oliver Marre
-−
-<sup>th</sup> Edition 2015	James Kessler KC & Oliver Marre
-−
-<sup>th</sup> Edition 2017	James Kessler KC, Etienne Wong & Mary Ashley
-−
-<sup>th</sup> Edition 2019	James Kessler KC, Etienne Wong & Ross Birkbeck

@@ Line 36: / Line 36: @@
 :15 Old Square
 :Lincoln's Inn
 :London WC2A 3UE
-<i>kessler@kessler.co.uk</i>
+:<i>kessler@kessler.co.uk</i>
+:<i>Ewong@15oldsquare.co.uk</i>
-<i>Ewong@15oldsquare.co.uk</i>
+:<i>rossbirkbeck@15oldsquare.co.uk</i>
+:''jon-selousborlace@15oldsquare.co.uk''
 <i>rossbirkbeck@15oldsquare.co.uk</i>
-−
 ''jon-selousborlace@15oldsquare.co.uk''
 ==Obtaining further advice - and Disclaimer==

@@ Line 46: / Line 46: @@
 ''jon-selousborlace@15oldsquare.co.uk''
-==OBTAINING FURTHER ADVICE - AND DISCLAIMER==
+==Obtaining further advice - and Disclaimer==
 ===Further advice===

← Older revision		Revision as of 09:29, 12 September 2022
Line 1:		Line 1:
−	==Introduction and ~~What~~'s ~~New~~==	+	==Introduction and what's new==

	===Scope of this book===		===Scope of this book===

@@ Line 101: / Line 101: @@
-<span style="color:#800080"><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 Nonprofit Organisations" in the 8<sup>th</sup> edition.</i></span>
+<span style="color:#000080"><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 Nonprofit Organisations" in the 8<sup>th</sup> edition.</i></span>
 == Footnotes==
 <references/>