Description
Taxation of Charities and Nonprofit Organisations 13th Edition
by James Kessler KC, Etienne Wong and Jon-Selous Borlace
(all practicing at Old Square Tax Chambers)
published May 2022
The book, in two volumes, comes with a free single user licence for the online version ‘ToC online’.
For a multiple user licence, contact the publishers.
The hard copy book comes with a free subscription to the online version of the book
The Authors
James Kessler KC is head of Old Square Tax Chambers. He was appointed QC in 2003.
James advises in particular on charities, offshore entities, trusts, wills and foreign domiciliaries.
James is one of the founders of the Society of Trust and Estate Practitioners, for whom he drafted the STEP Standard Provisions, and a fellow of the Chartered Institute of Taxation. James has received the Geoffrey Shindler Award for Outstanding Contribution to the Profession.
Etienne Wong was partner and head of the international VAT unit at Clifford Chance LLP from 1999 to 2014; he transferred to the Bar in 2014. Etienne has been advising on all aspects of VAT since 1989, with a particular focus on exemptions, VAT recovery and whether transactions are in scope for, or outside the scope of, VAT – issues of particular pertinence to charities.
Jon-Selous Borlace is a barrister practicing at Old Square Tax Chambers. He is the moderator of Taxation of Charities online. Jon-Selous advises on all areas of tax law in particular charities, private client tax and trusts.
The authors can each be instructed through their clerks at taxchambers@15oldsquare.co.uk
CONTENTS IN CHAPTERS
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Chapter 1 Policy Issues in Charity Taxation |
Chapter 24 Inheritance Tax Reliefs For Charities |
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Chapter 2 Tax Avoidance and Evasion |
Chapter 25 Charity Legacy Relief |
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Chapter 3 Definitions of “Charity” |
Chapter 26 Will Drafting |
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Chapter 4 Taxation of Charity Income |
Chapter 27 Share of Estate Given to Charity: Benham Issues |
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Chapter 5 Taxation of Charity Capital Gains |
Chapter 28 Obtaining Income Tax and IHT Relief on Gifts by Will or IoV |
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Chapter 6 Charitable Expenditure Rules |
Chapter 29 Variation of Wills |
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Chapter 7 Tainted Donation Rules |
Chapter 30 Benefits for Donors |
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Chapter 8 Trading by Charities |
Chapter 31 Trusts with Some Charitable Element |
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Chapter 9 Companies held by Charities |
Chapter 32 Payments to Charity from Non-Resident Trusts |
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Chapter 10 Business Sponsorship and Advertising |
Chapter 33 Estate of Deceased Persons: CGT |
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Chapter 11 Charitable Companies |
Chapter 34 Estate of Deceased Persons: Income Tax |
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Chapter 12 Employees and Beneficiaries of Charities |
Chapter 35 VAT Basic Concepts |
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Chapter 13 Acquisition of Companies |
Chapter 36 Recovery of Input VAT |
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Chapter 14 Double Taxation Treaties and Charities |
Chapter 37 VAT Exemption |
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Chapter 15 Cash Gifts from Individual to Charity (Gift Aid) |
Chapter 38 VAT Zero Rating |
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Chapter 16 Gift Aid Small Donations Scheme |
Chapter 39 Stamp Duties |
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Chapter 17 Corporate Gift Aid |
Chapter 40 Rating Relief |
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Chapter 18 Giving by Businesses to Charity |
Chapter 41 Community Amateur Sports Clubs |
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Chapter 19 Payroll Deduction Scheme |
Chapter 42 Clubs and Mutual Concerns |
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Chapter 20 Interest Free Loans to Charity |
Chapter 43 Political Parties |
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Chapter 21 Gift of Shares/Land to Charity |
Chapter 44 Housing Associations |
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Chapter 22 Relief for Gifts of Works of Art to Charity |
Chapter 45 Local Authorities |
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Chapter 23 CGT Relief on Disposals to Charity |
Chapter 46 Social Investment Relief |
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Chapter 47 Administration: Tax Returns and Claims |
