Charity Taxation: A Definitive Guide
This book will help the reader to understand how charity should operate for maximum tax efficiency. It covers all the taxation issues that a charity needs to consider in day-to-day administration, providing practical guidance on trading, donor relief, sponsorship, fundraising and VAT.
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INCOME TAX RELIEF MECHANISMS
TAXEFFICIENT GIVING TO CHARITIES
TRADING BY CHARITIES
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advertising amount annual payments apply April assets beneficiaries benefit Budget building Chapter charge chargeable gain charitable purposes charitable trust Charities Acts 1992 Charity Commission charity's claim concession corporation tax cost council tax CTRG Customs and Excise deed of covenant donor effect employee example exempt supplies expenditure Finance Act Finance Act 1975 Finance Act 2000 fundraising event funds Gift Aid declaration Gift Aid donations giving to charity Guidance Notes HM Customs ICTA income and corporation income tax individual Inland Revenue input tax legislation liability lottery non-charitable one-off organisation partial exemption PAYE payroll giving person profits rate tax received reclaim tax registered for VAT relation relevant rules Schedule scope of VAT sponsorship stamp duty standard-rated Tax Act tax reclaim tax relief taxable supplies trading subsidiary transfer Uniform Business Rate Value Added Tax VAT Leaflet VAT Notice zero rates zero-rated