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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]]. | ::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 or acting pro-bono for charities, may [[Special:Userlogin|register for a free one day trial]]. | + | Users who are charities, or acting pro-bono for charities, may [[Special:Userlogin|register for a free one day trial]]. |
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] | 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] |
Revision as of 10:22, 14 September 2022
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.
2022/23 edition
The new 2022/23 edition of Taxation of Charities and Nonprofit Organisations is now available online and in paper form.
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, or acting pro-bono for 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 Jon-Selous Borlace.
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 any of the authors to advise. They are James Kessler KC, Etienne Wong and Jon-Selous Borlace. See How to instruct James Kessler KC, Etienne Wong and Jon-Selous Borlace.
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 Jon-Selous Borlace, who reviews online contributions, 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