Description
Taxation of Charities and
Nonprofit Organisations
14th Ed Online Access
Online single user licence
Published October 2026
James Kessler KC, Etienne Wong & Shanzé Shah
Printed hard copy ISBN: 978-1-068367557
Online version ISBN : 978-1-068367540
Single online use licence £250 (£150 for Registered Charities).
Online single user licence from this entry see other options below
Contents include a comprehensive
discussion of every aspect of:
● Taxation of charities
● Taxation of sports clubs and other nonprofit organisations
● Tax reliefs for gifts to charities
(See full contents list below)
The authors
James Kessler KC is a former head of Old Square Tax
Chambers. James is one of the founders of the Society of
Trust and Estate Practitioners and has received the Shindler
Award for Outstanding Contribution to the Profession.
Etienne Wong is former head of VAT at Clifford Chance
and now practices as a barrister at Old Square Tax Chambers.
He has been advising on all aspects of VAT since 1989,
including VAT issues of particular pertinence to charities.
Shanzé Shah is a barrister practising at Old Square Tax
Chambers. She moderates Taxation of Charities online.
Shanzé advises on all areas of tax law, particularly charities,
private client tax, and trusts.
The authors can be instructed through their clerks at:
[email protected] or on 020 7242 2744.
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 — Giving by Employees to Charities
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 — Partial IHT Exemption
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 and Transaction Taxes
Chapter 40 — Non-Domestic Rates
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 — Administration: Tax Returns and Claims
Taxation of Charities and Nonprofit Organisations
(14th edition) Two volumes.
James Kessler KC, Etienne Wong & Shanzé Shah
Printed hard copy £250 (£150 for Registered Charities).
ISBN: 978-1-068367557 (Hard copy)
Online version £250 or £150 when purchased together with a
hard copy or for Registered Charities. Quote available for multiple online licences.
ISBN: 978-1-978-1-068367540 (Online copy)
For overseas postage, please request a quote. Payment is requested
with orders in Sterling only. Make cheque payable to:
Key Haven Publications Ltd. Visa and MasterCard are also
accepted. Please allow 14 days for delivery.
Contact email [email protected]
Tel 01865352121
