This site provides comprehensive information about how charities and donors are taxed in the UK.
If you are looking for a deeper analysis, or an impartial view, you are in the right place.
- 39 Stamp Duties
New 2017/18 edition
The text is based on Taxation of Charities and Nonprofit Organisations 2017/18 edition.
Licences for the old edition are no longer valid.
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- • 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 Ross Birkbeck.
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.
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.
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 Mary Ashley, who reviews online contributions, click here
To contact the publishers of Taxation of Charities and Nonprofit Organisations click here
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