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Vol 21 No 10 Oct/Nov 2016

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Taxation of Charities and Non-Profit Organisations 2015-16 isbn 9781901614640

Taxation of Charities and Non-Profit Organisations 2013-14


ISBN13: 9781901614602
New Edition ISBN: 9781901614640
Previous Edition ISBN: 9781901614503
Published: September 2013
Publisher: Key Haven Publications PLC
Country of Publication: UK
Format: Paperback, 2 Volumes
Price: Out of print



Taxation of Charities and Non-Profit Organisations 9th Edition by James Kessler Q.C. and Oliver Marre, (both of Tax Chambers 15 Old Square, Lincoln's Inn.

Subjects:
Charities, Taxation
Contents:
Introduction and What’s New
Obtaining further advice and disclaimer
Policy Issues in Charity Taxation1
Definitions of "Charity"
Taxation of Charity Income
Taxation of Charity Capital Gains
Charitable Expenditure Rules
Tainted Donation Rules
Trading by Charities
Trading Companies held by Charities
Business Sponsorship and Advertising
Corporate Charities
Employees and Beneficiaries of Charities
Extracting Value from Companies
Acquisition of Companies
Double Taxation Treaties
Cash Gifts from Individual to Charity (Gift Aid)
Gift Aid Small Donation Scheme
Corporate Gift Aid
Giving by Businesses to Charity
Payroll Giving Scheme
Interest-free Loans to Charity
Relief for Gifts of Shares and Land to Charity
Relief for Gifts of Works of Art to Charity
Capital Gains Tax Relief on Disposals to Charity
Inheritance Tax Reliefs on Transfers to Charity
Charity Legal Relief
Will Drafting
Charitable Gift of Share of Residue: Benham Issues
Obtaining IT and IHT Reliefs on Gifts by Will or IoV
Variation of Wills
Benefits for Donors
Trusts with Some Charitable Element
Payments to Charity From Non-resident Trusts
Estates of Deceased Persons: CGT
Estates of Deceased Persons: Income Tax
Value Added Tax: Basics
VAT: Exemption
VAT: Zero Rating
Stamp Duties
Rating Relief
Community Amateur Sports Clubs
Political parties
Housing Associations
Local Authorities
Administration: Tax returns and claims
Appendix 1: International Entities: approved securities
Appendix 2: HMRC Model Gift Aid Declarations
Appendix 3: Substantial Donor Rules
Appendix 4: Bibliography
Appendix 5: How to Improve the Taxation of Charities