Charities Taxation

Taxation of Charities and Nonprofit Organisations 2022-23 13th Edition

Edited by James Kessler · Etienne Wong · Jon-Selous Borlace
Key Haven Publications PLC May 2022

Specifications

ISBN-13
9781901614893
Publisher
Key Haven Publications PLC
Publication
May 2022
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

The book, in two volumes, comes with a free single user licence for the online version 'ToC online'.

Table of Contents

Chapter 1 Policy Issues in Charity Taxation
Chapter 2 Tax Avoidance and Evasion
Chapter 3 Definitions of "Charity
Chapter 4 Taxation of Charity Income
Chapter 5 Taxation of Charity Capital Gains
Chapter 6 Charitable Expenditure Rules
Chapter 7 Tainted Donation Rules
Chapter 8 Trading by Charities
Chapter 9 Companies held by Charities
Chapter 10 Business Sponsorship and Advertising
Chapter 11 Charitable Companies
Chapter 12 Employees and Beneficiaries of Charities
Chapter 13 Acquisition of Companies
Chapter 14 Double Taxation Treaties and Charities
Chapter 15 Cash Gifts from Individual to Charity (Gift Aid)
Chapter 16 Gift Aid Small Donations Scheme
Chapter 17 Corporate Gift Aid
Chapter 18 Giving by Businesses to Charity
Chapter 19 Payroll Deduction Scheme
Chapter 20 Interest Free Loans to Charity
Chapter 21 Gift of Shares/Land to Charity
Chapter 22 Relief for Gifts of Works of Art to Charity
Chapter 23 CGT Relief on Disposals to Charity
Chapter 24 Inheritance Tax Reliefs For Charities
Chapter 25 Charity Legacy Relief
Chapter 26 Will Drafting
Chapter 27 Share of Estate Given to Charity: Benham Issues
Chapter 28 Obtaining Income Tax and IHT Relief on Gifts by Will or IoV
Chapter 29 Variation of Wills
Chapter 30 Benefits for Donors
Chapter 31 Trusts with Some Charitable Element
Chapter 32 Payments to Charity from Non-Resident Trusts
Chapter 33 Estate of Deceased Persons: CGT
Chapter 34 Estate of Deceased Persons: Income Tax
Chapter 35 VAT Basic Concepts
Chapter 36 Recovery of Input VAT
Chapter 37 VAT Exemption
Chapter 38 VAT Zero Rating
Chapter 39 Stamp Duties
Chapter 40 Rating Relief
Chapter 41 Community Amateur Sports Clubs
Chapter 42 Clubs and Mutual Concerns
Chapter 43 Political Parties
Chapter 44 Housing Associations
Chapter 45 Local Authorities
Chapter 46 Social Investment Relief
Chapter 47 Administration: Tax Returns and Claims
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