Difference between revisions of "Main Page"

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<big>This website provides comprehensive information about how charities and donors are taxed in the UK.
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<big>This site provides comprehensive information about the taxation of charities and tax reliefs for gifts to charity.
  
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If you are looking for a quick answer to a simple question, we recommend [http://www.hmrc.gov.uk/charities/tax/ ''HMRC tax guidance for charities''] or [https://www.gov.uk/government/publications/charities-detailed-guidance-notes ''HMRC detailed guidance notes''].
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If you are looking for a quick answer to a straightforward question, we recommend [http://www.hmrc.gov.uk/charities/tax/ ''HMRC tax guidance for charities''] or [https://www.gov.uk/government/publications/charities-detailed-guidance-notes ''HMRC detailed guidance notes''].
  
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If you are looking for a deeper analysis or an impartial view you are in the right place.   
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If you are looking for a deeper analysis, or an impartial view, you are in the right place.   
  
 
<div style="float: left; width: 33%">
 
<div style="float: left; width: 33%">
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<big>'''Contents'''</big>
 
<big>'''Contents'''</big>
  
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[[Updates]]
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[[Update]]
  
 
:[[Introduction]]
 
:[[Introduction]]
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:2 [[Tax Avoidance and Evasion]]
 
:2 [[Tax Avoidance and Evasion]]
  
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:3 [[Definitions of Charity|Definitions of Charity]]
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:3 [[Definitions of "Charity"]]
  
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:4 [[Taxation of Charity Income|Taxation of Charity Income]]
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:3A [[Restriction to UK Charities Commencement]]
  
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:5 [[Taxation of Charity Capital Gains]]
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:4 [[Taxation of Charity Income]]
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:5 [[Taxation of Charity Gains]]
  
 
:6 [[Charitable Expenditure Rules]]
 
:6 [[Charitable Expenditure Rules]]
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:8 [[Trading by Charities|Trading by Charities]]
 
:8 [[Trading by Charities|Trading by Charities]]
  
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:9 [[Companies held by Charities|Trading Companies held by Charities]]
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:9 [[Companies held by Charities]]
  
 
:10 [[Business Sponsorship and Advertising]]
 
:10 [[Business Sponsorship and Advertising]]
  
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:11 [[Corporate Charities]]
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:11 [[Charitable Companies]]
  
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:12 [[Employees and Beneficiaries of Charities]]
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:12 [[Employees & Beneficiaries of Charities]]
  
 
:13 [[Acquisition of Companies]]
 
:13 [[Acquisition of Companies]]
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:15 [[Cash Gifts from Individual to Charity (Gift Aid)|Cash Gifts from Individual to Charity (Gift Aid)]]
 
:15 [[Cash Gifts from Individual to Charity (Gift Aid)|Cash Gifts from Individual to Charity (Gift Aid)]]
  
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:16 [[Gift Aid Small Donation Scheme]]
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:16 [[Gift Aid Small Donations Scheme]]
  
 
:17 [[Corporate Gift Aid]]
 
:17 [[Corporate Gift Aid]]
  
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:18 [[Giving by Business to Charity]]
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:18 [[Giving by Businesses to Charity]]
  
 
:19 [[Payroll Giving Scheme]]
 
:19 [[Payroll Giving Scheme]]
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:20 [[Interest-Free Loans to Charity]]
 
:20 [[Interest-Free Loans to Charity]]
  
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:21 [[Gift of Shares and Land to Charity]]
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:21 [[Gifts of Shares/Land to Charity]]
  
 
:22 [[Gifts of Works of Art to Charity]]
 
:22 [[Gifts of Works of Art to Charity]]
  
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:23 [[Capital Gains Tax Relief on Disposals to Charity]]
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:23 [[CGT Relief on Disposals to Charity]]
  
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:24 [[Inheritance Tax Reliefs on Transfers to Charity]]
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:24 [[Inheritance Tax Reliefs for Charities]]
  
 
:25 [[Charity Legacy Relief]]
 
:25 [[Charity Legacy Relief]]
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:26 [[Will Drafting]]
 
:26 [[Will Drafting]]
  
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:27 [[Charitable Gift of Share of Residue: Benham Issues]]
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:27 [[Share of Estate Given to Charity: Benham Issues]]
  
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:28 [[Obtaining IT and IHT Reliefs on Gift by Will or IoV]]
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:28 [[Obtaining Income Tax and IHT Reliefs on Gift by Will or IoV]]
  
 
:29 [[Variation of Wills ]]
 
:29 [[Variation of Wills ]]
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:31 [[Trusts with Some Charitable Element]]
 
:31 [[Trusts with Some Charitable Element]]
  
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:32 [[Payments to Charity From Non-resident Trusts]]
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:32 [[Payments to Charity From Non-Resident Trusts]]
  
 
:33 [[Estates of Deceased Persons: CGT]]
 
:33 [[Estates of Deceased Persons: CGT]]
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:38 [[VAT: Zero Rating]]
 
:38 [[VAT: Zero Rating]]
  
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:39 [[Stamp Duties]]
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:39 [[Stamp Duties & Transaction Taxes]]
  
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:40 [[Rating Relief]]
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:40 [[Non-Domestic Rates]]
  
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:41 [[Community Amateur Sports Clubs]]
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:41 [[Sports Clubs]]
  
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:42 [[Political Parties]]
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:42 [[Clubs and Mutual Concerns]]
  
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:43 [[Housing Associations]]
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:43 [[Political Parties]]
  
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:44 [[Local Authorities]]
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:44 [[Housing Associations]]
  
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:45 [[Administration: Tax Returns and Claims]]
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:45 [[Local Authorities]]
  
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:46 [[Appendix 1: International Entities: Approved Charitable Investments]]
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:46 [[Social Investment Relief]]
  
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:47 [[Appendix 2: HMRC Model Gift Aid Declarations]]
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:47 [[Administration: Tax Returns and Claims]]
  
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:48 [[Appendix 3: Retail Gift Aid: Template Letters]]
 
  
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:49 [[Appendix 4: Substantial Donor Rules]]
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<big>'''Appendices'''</big>
  
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:50 [[Appendix 5: Bibliography]]
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:[[Appendix 1: International Entity Securities: Approved Charitable Investments]]
  
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:51 [[Appendix 6: How to Improve the Taxation of Charities]]
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:[[Appendix 2: Model Gift Aid Declarations]]
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 +
:[[Appendix 3: Retail Gift Aid: Template Letters]]
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:[[Appendix 4: CASCs: Eligible Sports]]
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:[[Appendix 5: Deemed Charities and National Bodies]]
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:[[Appendix 6: Accreditation of Social Impact Contractors]]
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:[[Appendix 7: Substantial Donor Rules]]
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:[[Appendix 8: How to Improve the Taxation of Charities]]
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:[[Appendix 9: Bibliography]]
  
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:52 [[Appendix 7: Deemed Charities and Eligible Bodies]]
 
  
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:53 [[Appendix 8: CASCs: Eligible Sports]]
 
  
 
</div>
 
</div>
  
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<big>'''2022/23 edition'''</big>
 +
 +
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 last paper edition (2022/23) updated for some post-publication developments.<br/> In October 2024 HMRC published a  [https://www.gov.uk/government/consultations/charities-tax-compliance/outcome/charities-tax-compliance-summary-of-responses#next-steps Response Paper]. Legislation is promised for 2025 and a new edition of this work will then follow.<br/>The authors of the next edition will be James Kessler KC, Etienne Wong (who is responsible for the VAT chapters) and Shanzé Shah.
  
 
<big>'''How to login'''</big>
 
<big>'''How to login'''</big>
  
−
Most of this website requires you to login.  To obtain a login licence you need a copy of the book associated with this site, [http://www.kessler.co.uk/taxation-of-charities/ ''Taxation of Charities and Nonprofit Organisations''], and you can then:
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Most of this site requires you [[Special:Userlogin|to login]].   
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:•  [[Special:Userlogin|''register for the life of the edition and login'']].   
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:•  If you have not (yet) bought the book associated with this site, [http://www.kessler.co.uk/taxation-of-charities/ ''Taxation of Charities and Nonprofit Organisations''], you may [[Special:Userlogin|register for a free one day trial]]. There is no charge for a one day trial, but if you find the site useful, and wish to express support or thanks, the authors invite you to [http://www.justgiving.com/jameskessler/ make a donation to the charity Water Aid].
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::To obtain a login licence you need to order a copy of the book associated with this site, [http://www.kessler.co.uk/taxation-of-charities/ ''Taxation of Charities and Nonprofit Organisations''], and you can then [[Special:Userlogin|register for the life of the edition and login]].   
 +
 
 +
Users who are charities may [[Special:Userlogin|register for a free one day trial]].  
  
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You can access the [[Introduction]] and chapters 1 [[Policy Issues in Charity Taxation]] and 2 [[Tax Avoidance and Evasion]] without logging in.
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If you are an academic, student or other non-tax practitioner who wants access for research purposes, [mailto:[email protected]?Subject=TFD%20online contact James Kessler]
  
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<big>'''How to comment'''</big>
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::Without logging in you can access:
 +
::[[Introduction]]
 +
::Chapter 1 [[Policy Issues in Charity Taxation]]
 +
::Chapter 2 [[Tax Avoidance and Evasion]]
  
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Registered users may also [[contribute to the text or correct slips or errors]], and if you see anything that needs correcting or expanding, 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 [http://www.taxchambers.com/barrister/maryashley/ Mary Ashley].
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<big>'''Comments please'''</big>
  
 +
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 [https://www.taxchambers.com/team/shanze-shah/ Shanzé Shah ]. 
  
 
<big>'''If you want further advice'''</big>
 
<big>'''If you want further advice'''</big>
  
−
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 James Kessler QC or Oliver Marre to advise.  For further information see [[How to instruct James Kessler QC and Oliver Marre]].
+
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) Etienne Wong (VAT) or Shanzé Shah to advise.  [https://www.taxationofcharities.co.uk/index.php/How_to_instruct_James_Kessler_KC_Etienne_Wong_or_Shanzé_Shah How to instruct James Kessler KC Etienne Wong or Shanzé Shah].
  
 
<big>'''Archive editions'''</big>
 
<big>'''Archive editions'''</big>
  
−
There are [[archive editions]] for years from 2009.  These will occasionally 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.  
+
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.  
  
 
<big>'''Contact '''</big>
 
<big>'''Contact '''</big>
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If you have technical problems, or problems logging in  [mailto:[email protected]?Subject=ToC%20Technical%20query click here]
 
If you have technical problems, or problems logging in  [mailto:[email protected]?Subject=ToC%20Technical%20query click here]
  
−
To contact James Kessler QC [mailto:[email protected]?Subject=ToC%20online click here]  
+
To contact James Kessler KC [mailto:[email protected]?Subject=ToC%20online click here]  
  
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To contact Mary Ashley, who reviews online contributions, [mailto:MaryAshley@15oldsquare.co.uk?Subject=ToC%20contact%20moderator%20request click here]
+
To contact Etienne Wong, who is responsible for the VAT chapters, [mailto:Ewong@15oldsquare.co.uk?Subject=ToC%20online click here]
 +
 
 +
To contact Shanzé Shah [mailto:[email protected]?Subject=ToC%20online click here]
  
 
To contact the publishers of ''Taxation of Charities and Nonprofit Organisations'' [mailto:[email protected]?Subject=ToC%20contact%20publisher%20request click here]   
 
To contact the publishers of ''Taxation of Charities and Nonprofit Organisations'' [mailto:[email protected]?Subject=ToC%20contact%20publisher%20request click here]   
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<big>'''Technical notes'''</big>
 
<big>'''Technical notes'''</big>
  
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ToC Online is in technical terms a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
+
ToC Online is a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
 +
 
 +
 
 +
<big>'''ToC Resource Archive'''</big>
  
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Site hosting and management by [http://www.highwiredesign.com: Highwire]
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To access the ToC reference material, click here [[ToC Resource Archive]]

Latest revision as of 08:19, 4 November 2024

This site provides comprehensive information about the taxation of charities and tax reliefs for gifts to charity.

If you are looking for a quick answer to a straightforward question, we recommend HMRC tax guidance for charities or HMRC detailed guidance notes.

If you are looking for a deeper analysis, or an impartial view, you are in the right place.


Contents

Update

Introduction
1 Policy Issues in Charity Taxation
2 Tax Avoidance and Evasion
3 Definitions of "Charity"
3A Restriction to UK Charities Commencement
4 Taxation of Charity Income
5 Taxation of Charity Gains
6 Charitable Expenditure Rules
7 Tainted Donation Rules
8 Trading by Charities
9 Companies held by Charities
10 Business Sponsorship and Advertising
11 Charitable Companies
12 Employees & Beneficiaries of Charities
13 Acquisition of Companies
14 Double Taxation Treaties and Charities
15 Cash Gifts from Individual to Charity (Gift Aid)
16 Gift Aid Small Donations Scheme
17 Corporate Gift Aid
18 Giving by Businesses to Charity
19 Payroll Giving Scheme
20 Interest-Free Loans to Charity
21 Gifts of Shares/Land to Charity
22 Gifts of Works of Art to Charity
23 CGT Relief on Disposals to Charity
24 Inheritance Tax Reliefs for Charities
25 Charity Legacy Relief
26 Will Drafting
27 Share of Estate Given to Charity: Benham Issues
28 Obtaining Income Tax and IHT Reliefs on Gift by Will or IoV
29 Variation of Wills
30 Benefits for Donors
31 Trusts with Some Charitable Element
32 Payments to Charity From Non-Resident Trusts
33 Estates of Deceased Persons: CGT
34 Estates of Deceased Persons: Income Tax
35 VAT: Basic Concepts
36 Recovery of Input VAT
37 VAT: Exemption
38 VAT: Zero Rating
39 Stamp Duties & Transaction Taxes
40 Non-Domestic Rates
41 Sports Clubs
42 Clubs and Mutual Concerns
43 Political Parties
44 Housing Associations
45 Local Authorities
46 Social Investment Relief
47 Administration: Tax Returns and Claims


Appendices

Appendix 1: International Entity Securities: Approved Charitable Investments
Appendix 2: Model Gift Aid Declarations
Appendix 3: Retail Gift Aid: Template Letters
Appendix 4: CASCs: Eligible Sports
Appendix 5: Deemed Charities and National Bodies
Appendix 6: Accreditation of Social Impact Contractors
Appendix 7: Substantial Donor Rules
Appendix 8: How to Improve the Taxation of Charities
Appendix 9: Bibliography



2022/23 edition

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 last paper edition (2022/23) updated for some post-publication developments.
In October 2024 HMRC published a Response Paper. Legislation is promised for 2025 and a new edition of this work will then follow.
The authors of the next edition will be James Kessler KC, Etienne Wong (who is responsible for the VAT chapters) and Shanzé Shah.

How to login

Most of this site requires you to login.

To obtain a login licence you need to order a copy of the book associated with this site, Taxation of Charities and Nonprofit Organisations, and you can then register for the life of the edition and 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

Without logging in you can access:
Introduction
Chapter 1 Policy Issues in Charity Taxation
Chapter 2 Tax Avoidance and Evasion

Comments please

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 Shanzé Shah .

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) Etienne Wong (VAT) or Shanzé Shah to advise. How to instruct James Kessler KC Etienne Wong or Shanzé Shah.

Archive editions

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.

Contact

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 Shanzé Shah 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

Technical notes

ToC Online is a Wiki on the lines of Wikipedia, but only registered users can edit the text.


ToC Resource Archive

To access the ToC reference material, click here ToC Resource Archive

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