Charities Taxation

Taxation of Charities & Nonprofit Organisations 2019-20 12th Edition

Edited by James Kessler · Etienne Ashley Mary Wong
Key Haven Publications PLC April 2019

Specifications

ISBN-13
9781901614794
Publisher
Key Haven Publications PLC
Publication
April 2019
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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Table of Contents

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. Charitable Companies
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/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
Price on request
New Edition is available now !
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  • International shipping to 35+ countries
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