Difference between revisions of "Main Page"
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<big>This site provides comprehensive information about how charities and donors are taxed in the UK. | <big>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 | + | 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'']. |
If you are looking for a deeper analysis, or an impartial view, you are in the right place. | If you are looking for a deeper analysis, or an impartial view, you are in the right place. | ||
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<big>'''Contents'''</big> | <big>'''Contents'''</big> | ||
− | [[ | + | [[Update]] |
:[[Introduction]] | :[[Introduction]] | ||
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:3 [[Definitions of Charity|Definitions of Charity]] | :3 [[Definitions of Charity|Definitions of Charity]] | ||
− | :4 [[ | + | :4 [[Taxation of Charity Income]] |
:5 [[Taxation of Charity Capital Gains]] | :5 [[Taxation of Charity Capital Gains]] | ||
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:8 [[Trading by Charities|Trading by Charities]] | :8 [[Trading by Charities|Trading by Charities]] | ||
− | :9 [[ | + | :9 [[Companies held by Charities]] |
:10 [[Business Sponsorship and Advertising]] | :10 [[Business Sponsorship and Advertising]] | ||
− | :11 [[ | + | :11 [[Charitable Companies]] |
:12 [[Employees and Beneficiaries of Charities]] | :12 [[Employees and Beneficiaries of Charities]] | ||
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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)]] | ||
− | :16 [[Gift Aid Small | + | :16 [[Gift Aid Small Donations Scheme]] |
:17 [[Corporate Gift Aid]] | :17 [[Corporate Gift Aid]] | ||
− | :18 [[Giving by | + | :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]] | ||
− | :21 [[ | + | :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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:27 [[Charitable Gift of Share of Residue: Benham Issues]] | :27 [[Charitable Gift of Share of Residue: Benham Issues]] | ||
− | :28 [[Obtaining IT and IHT Reliefs on | + | :28 [[Obtaining IT and IHT Reliefs on Gifts by Will or IoV]] |
:29 [[Variation of Wills ]] | :29 [[Variation of Wills ]] | ||
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:44 [[Local Authorities]] | :44 [[Local Authorities]] | ||
− | :45 [[ | + | :45 [[Social Investment Relief]] |
− | :46 [[ | + | :46 [[Administration: Tax Returns and Claims]] |
− | |||
− | : | + | :47 [[Appendix 1: International Entity Securities: Approved Charitable Investments]] |
− | : | + | :48 [[Appendix 2: HMRC Model Gift Aid Declarations]] |
− | : | + | :49 [[Appendix 3: Retail Gift Aid: Template Letters]] |
− | :51 [[Appendix 6: How to Improve the Taxation of Charities]] | + | :50 [[Appendix 4: CASCs: Eligible Sports]] |
+ | |||
+ | :51 [[Appendix 5: Deemed Charities and National Bodies]] | ||
+ | |||
+ | :52 [[Appendix 6: Accreditation of Social Impact Contractors]] | ||
+ | |||
+ | :53 [[Appendix 7: Substantial Donor Rules]] | ||
+ | |||
+ | :54 [[Appendix 8: How to Improve the Taxation of Charities]] | ||
+ | |||
+ | :55 [[Appendix 9: Bibliography]] | ||
− | |||
− | |||
</div> | </div> | ||
− | |||
− | |||
− | + | <big>'''New 2017/18 edition'''</big> | |
− | + | The text is based on [http://www.kessler.co.uk/taxation-of-charities/ ''Taxation of Charities and Nonprofit Organisations''] 2017/18 edition. | |
+ | |||
+ | To access ToC online you need a licence, which comes with copy of the book. To order the book, go to [http://www.khpplc.co.uk/products/93/Taxation-of-Charities-and-Nonprofit-Organisations-11th-Edition the publishers online ordering]; or [mailto:[email protected]?Subject=ToC%20online%20enquiry click here]. | ||
+ | |||
+ | Licences for the old edition are no longer valid. | ||
<big>'''How to login'''</big> | <big>'''How to login'''</big> | ||
− | Most of this site requires you | + | Most of this site requires you [[Special:Userlogin|to 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'']]. | |
+ | |||
+ | :• 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 £10 - £20 donation to the charity Water Aid]. | ||
+ | |||
+ | :• Without logging in you can access: [[Introduction]], chap 1 [[Policy Issues in Charity Taxation]] and chap 2 [[Tax Avoidance and Evasion]]. | ||
<big>'''How to comment'''</big> | <big>'''How to comment'''</big> | ||
− | + | 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 [http://www.taxchambers.com/barrister/rebeccafoy/ Rebecca Foy]. | |
<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 | + | 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 QC, Etienne Wong and Mary Ashley. |
+ | See [[How to instruct James Kessler QC, Etienne Wong and Mary Ashley]]. | ||
<big>'''Archive editions'''</big> | <big>'''Archive editions'''</big> | ||
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To contact James Kessler QC [mailto:[email protected]?Subject=ToC%20online click here] | To contact James Kessler QC [mailto:[email protected]?Subject=ToC%20online click here] | ||
− | To contact | + | To contact Etienne Wong, who is responsible for the VAT chapters, [mailto:[email protected]?Subject=ToC%20online click here] |
+ | |||
+ | To contact Rebecca Foy, who reviews online contributions, [mailto:rebeccafoy@15oldsquare.co.uk?Subject=ToC%20contact%20moderator%20request 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] |
Revision as of 12:42, 7 February 2019
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 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.
New 2017/18 edition
The text is based on Taxation of Charities and Nonprofit Organisations 2017/18 edition.
To access ToC online you need a licence, which comes with copy of the book. To order the book, go to the publishers online ordering; or click here.
Licences for the old edition are no longer valid.
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.
- • 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 £10 - £20 donation to the charity Water Aid.
- • Without logging in you can access: Introduction, chap 1 Policy Issues in Charity Taxation and chap 2 Tax Avoidance and Evasion.
How to comment
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 Rebecca Foy.
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 QC, Etienne Wong and Mary Ashley. See How to instruct James Kessler QC, Etienne Wong and Mary Ashley.
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 Etienne Wong, who is responsible for the VAT chapters, click here
To contact Rebecca Foy, 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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