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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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Williams published

Charities and Taxation

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Adrian Randall, Stephen WilliamsSouth Bank University, London

ISBN13: 9781872860770
ISBN: 187286077X
Published: August 1995
Publisher: ICSA Publishing Ltd
Country of Publication: UK
Format: Paperback
Price: Out of print

Covering the relationship between charities and the various taxes that make up the UK tax system, this is not only a guide to the intricacies of the rules; it places the rules in their historical perspective and considers the wider political context. The guide also discusses how a charity can conrtibute positively to the development of the tax policy of the organization, and provides guidance on when to seek professional advice.

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History of income tax and charities; the mechanisms of income tax reliefs for charities; charities and trading; income tax donor reliefs; capital taxes; stamp duty and charity reliefs; charities and their employees; charities and local taxation; concepts of VAT; VAT and charities; bingo and disasters; further thoughts.