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Vol 22 No 4 April/May 2017

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Taxation of Charities and Non-Profit Organisations 2015-16

ISBN13: 9781901614640
Previous Edition ISBN: 9781901614602
Published: September 2015
Publisher: Key Haven Publications PLC
Country of Publication: UK
Format: Paperback, 2 Volumes
Price: £170.00

Despatched in 3 to 5 days.

Charities, Taxation
1. Policy Issues in Charity Taxation
2. Tax Avoidance and Evasion
3. Definitions of “Charity”
4. Taxation of Charity Income ;
5. Taxation of Charity Capital Gains ;
6. Charitable Expenditure Rules
7. Tainted Donation Rules
8. Trading by Charities
9. Companies held by Charities
10. Business Sponsorship and Advertising
11. Corporate Charities
12. Employees and Beneficiaries of Charities ;
13. Acquisition of Companies
14. Double Taxation Treaties and Charities
15. Cash Gifts from Individual to Charity (Gift Aid)
16. Gift Aid Small Donations Scheme ;
17. Corporate Gift Aid
18. Giving by Businesses to Charity
19. Payroll Giving
20. Interest-free Loans to Charity ;
21. Gifts of Shares and Land to Charity
22. Gifts of Works of Art to Charity
23. Capital Gains Tax Relief on Disposals to Charity
24. Inheritance Tax Reliefs on Transfers to Charity
25. Charity Legacy Relief
26. Will Drafting
27. Charitable Gift of Share of Residue: Benham Issues ;
28. Obtaining IT and IHT Reliefs on Gifts by Will or IoV ;
29. Variation of Wills ;
30. Benefits for Donors
31. Trusts with Some Charitable Element
32. Payments to Charity From Non-resident Trusts
33. Estates of Deceased Persons: CGT
34. Estates of Deceased Persons: Income Tax ;
35. VAT: Basic Concepts
36. Recovery of Input VAT
37. VAT: Exemption
38. VAT: Zero Rating ;
39. Stamp Duties
40. Rating Relief
41. Community Amateur Sports Clubs
42. Political parties
43. Housing Associations
44. Local Authorities
45. Administration: Tax returns and claims

Appendix 1: International Entity Securities: Approved Charitable Investments
Appendix 2: HMRC Model Gift Aid Declarations
Appendix 3: Retail Gift Aid: Template Letters
Appendix 4: Substantial Donor Rules
Appendix 5: Bibliography
Appendix 6: How to Improve the Taxation of Charities
Appendix 7: Deemed Charities and Eligible Bodies ;
Appendix 8: CASCs: Eligible Sports