Normal Price: £150.00
The cost of this book is £99 for registered charities

How This Book Will Help You
The most thorough analysis ever written on the taxation of charities.
Deals clearly with the basic rules as well as full discussion of contentious issues.
Updated for: FA 2009; CTA 2009; changes to Revenue Guidance.
New chapters on: Community Amateur Sports Clubs and Rating Relief.

'Taxation of Charities Online'
Taxation of Charities Online' is an online version of the book and more.
'ToC Online' can be used :
1. To see if the book has been updated
2. To correct or contribute to the book
3. To contribute to the discussion pages
4. To search the books' text or to access it online
'ToC Online' is available as a free service to all individuals and firms who have purchased the current edition of the book Taxation of Charities by James Kessler QC and Harriet Brown. For multiple user licences please contact the publishers.
To access 'ToC Online' go to www.taxationofcharities.co.uk

CONTENTS
1 Definitions of "charity"
2 Taxation of charity income
3 Taxation of charity capital gains
4 Charitable expenditure and substantial donor rules
5 VAT: exemption for fundraising events
6 Stamp duties
7 Trading by charities
8 Trading companies held by charities
9 Business sponsorship and advertising
10 Corporate charities: special topics
11 Employees of charities and beneficiaries of charities
12 Extraction of value from companies
13 Acquisitions of companies
14 Double taxation treaties
15 Cash gifts from individual to charity (Gift Aid)
16 Payroll deduction scheme
17 Interest-free loans to charity
18 Cash donations from companies to charity
19 Giving by businesses to charity
20 Income tax relief for gift of shares securities and land to charity
21 CGT relief on disposals to charity
22 IHT reliefs on transfers to charity
23 Will drafting
24 Gift by will of share of residue to charity: the Benham problem
25 Obtaining IT and IHT relief on testamentary gifts
26 Variation of wills
27 Benefits for donors
28 Trusts with some charitable element
29 Payments to charity from non-resident trusts
30  Community amateur sports clubs
31  Rating relief
32  Estates of deceased persons - CGT
33  Estates of deceased persons - income tax