Main Page
This site provides comprehensive information about how charities and donors are taxed in the UK.
If you are looking for a quick answer to a simple 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
- 39 Stamp Duties
New 2017/18 edition out soon
The new 2017/18 edition of Taxation of Charities and Nonprofit Organisations will be published in September 2017.
To maintain unbroken access to ToC online you will need to order a copy of the new edition. To obtain the book, go to the publishers online ordering; or click here
Online licences for the current edition will not be valid from 1 September 2017 when the new edition is published.
How to login
Most of this site requires you to login. To obtain a login licence you need 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.
- • If you have not (yet) bought the book associated with this site, Taxation of Charities and Nonprofit Organisations, you may 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 make a donation to the charity Water Aid.
You can access the Introduction and chapters 1 Policy Issues in Charity Taxation and 2 Tax Avoidance and Evasion without logging in.
How to comment
Registered users may also contribute to the text, 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 Mary Ashley.
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 James Kessler QC or Oliver Marre to advise. For further information see How to instruct James Kessler QC and Oliver Marre.
Archive editions
There are archive editions for years from 2005/06. 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.
Contact
If you have technical problems, or problems logging in click here
To contact James Kessler QC click here
To contact Mary Ashley, 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 in technical terms a Wiki on the lines of Wikipedia, but only registered users can edit the text.
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