Difference between revisions of "Main Page"
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− | <big>This | + | <big>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 [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 | + | If you are looking for a deeper analysis, or an impartial view, you are in the right place. |
+ | <div style="float: left; width: 33%"> | ||
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+ | <big>'''Contents'''</big> | ||
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:[[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 | + | :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]] | ||
− | :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]] | ||
− | :23 [[ | + | :23 [[CGT Relief on Disposals to Charity]] |
− | :24 [[Inheritance Tax Reliefs | + | :24 [[Inheritance Tax Reliefs for Charities]] |
:25 [[Charity Legacy Relief]] | :25 [[Charity Legacy Relief]] | ||
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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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:31 [[Trusts with Some Charitable Element]] | :31 [[Trusts with Some Charitable Element]] | ||
− | :32 [[Payments to Charity From Non- | + | :32 [[Payments to Charity From Non-Resident Trusts]] |
:33 [[Estates of Deceased Persons: CGT]] | :33 [[Estates of Deceased Persons: CGT]] | ||
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:40 [[Rating Relief]] | :40 [[Rating Relief]] | ||
− | :41 [[ | + | :41 [[Sports Clubs]] |
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+ | :NEW [[Clubs and Mutual Concerns]] | ||
:42 [[Political Parties]] | :42 [[Political Parties]] | ||
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:44 [[Local Authorities]] | :44 [[Local Authorities]] | ||
− | :45 [[ | + | :45 [[Social Investment Relief]] |
− | :46 [[ | + | :46 [[Administration: Tax Returns and Claims]] |
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− | + | <big>'''Appendices'''</big> | |
− | : | + | :47 [[Appendix 1: International Entity Securities: Approved Charitable Investments]] |
− | : | + | :48 [[Appendix 2: HMRC Model Gift Aid Declarations]] |
− | :51 [[Appendix 6: How to Improve the Taxation of Charities]] | + | :49 [[Appendix 3: Retail Gift Aid: Template Letters]] |
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+ | :50 [[Appendix 4: CASCs: Eligible Sports]] | ||
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+ | :51 [[Appendix 5: Deemed Charities and National Bodies]] | ||
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+ | :52 [[Appendix 6: Accreditation of Social Impact Contractors]] | ||
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+ | :53 [[Appendix 7: Substantial Donor Rules]] | ||
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+ | :54 [[Appendix 8: How to Improve the Taxation of Charities]] | ||
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+ | :55 [[Appendix 9: Bibliography]] | ||
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</div> | </div> | ||
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+ | <big>'''2019/20 edition'''</big> | ||
+ | |||
+ | This site contains the text of the 2019/20 edition of ''Taxation of Charities and Nonprofit Organisations'' with some subsequent [[Update | updates]]. | ||
+ | |||
+ | <big>'''How to login'''</big> | ||
+ | |||
+ | 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 your 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>'''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/rebecca-sheldon/ Rebecca Sheldon]. | ||
<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 | + | 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 Ross Birkbeck. |
+ | See [[How to instruct James Kessler QC, Etienne Wong and Ross Birkbeck]]. | ||
− | <big>''' | + | <big>'''Archive editions'''</big> |
− | There are archive editions for | + | 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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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 Sheldon, who reviews online contributions, [mailto:rebeccasheldon@15oldsquare.co.uk?Subject=ToC%20contact%20moderator%20request click here] | ||
− | To contact the publishers of ''Taxation of Charities and | + | To contact the publishers of ''Taxation of Charities and Nonprofit Organisations'' [mailto:[email protected]?Subject=ToC%20contact%20publisher%20request click here] |
For multiple user licences, or to install on a firm's intranet [mailto:[email protected]?Subject=ToC%20contact%20publisher%20request contact the publishers] | For multiple user licences, or to install on a firm's intranet [mailto:[email protected]?Subject=ToC%20contact%20publisher%20request contact the publishers] | ||
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<big>'''Technical notes'''</big> | <big>'''Technical notes'''</big> | ||
− | ToC | + | 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. |
Site hosting and management by [http://www.highwiredesign.com: Highwire] | Site hosting and management by [http://www.highwiredesign.com: Highwire] |
Revision as of 12:14, 2 July 2020
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.
2019/20 edition
This site contains the text of the 2019/20 edition of Taxation of Charities and Nonprofit Organisations with some subsequent updates.
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 your 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.
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 Rebecca Sheldon.
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 Ross Birkbeck. See How to instruct James Kessler QC, Etienne Wong and Ross Birkbeck.
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 QC click here
To contact Etienne Wong, who is responsible for the VAT chapters, click here
To contact Rebecca Sheldon, 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.
Site hosting and management by Highwire