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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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This book is now Out of Print.
A new edition was published, see:
Charity Trading isbn 9781845926434

Tolley's Charity Trading

ISBN13: 9780406966551
ISBN: 0406966559
New Edition ISBN: 1845926439
Published: September 2003
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print

Reprinted with ISBN: 9781845926434

Tolley's Charity Trading is a comprehensive guide to all the issues which charities need to consider if they are involved in or are contemplating starting a trading venture.

It takes the reader through all the key stages from the recognition of a trade to the thorny problem of how to cope with trading subsidiaries. It points out the tax traps that are waiting to catch the ill prepared and also highlights the important regulatory issues that are relevant.

The book is written for both the practitioner and the lay person involved in the running of a charity. It contains checklists and plenty of examples based on actual cases.

The author, Andrew Burgess, has been involved in advising charities on tax issues for almost 20 years and draws on that experience and his background as a senior tax inspector.

Part I What is a trade?: tax definition of trade; trading activities of charities. Part II Charity Commission view of trading: why trustees need to exercise care; lessons from Charity Commission investigations involving trading. Part III The tax exemption of trading: the basic exemption; extending the exemption - ancillary activities; extending the exemption - peripheral activities; extending the exemption - fundraising activities; extending the exemption - fundraising events. Part IV Using a trading company: the basic formula - establishing the company; funding the company. Part V Other issues to consider on trading: identifying and dealing with risk; involvement with commercial enterprises.