Taxation of Charities and Nonprofit Organisations 13th Edition

Taxation of Charities and Nonprofit Organisations 13th Edition


ISBN: 978-1-901614-89-3

Publication date: 01/05/2022

Price: £200.00

Price (Charity): £100.00

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  



Chapter 1 Policy Issues in Charity Taxation

Chapter 24 Inheritance Tax Reliefs For Charities


Chapter 2 Tax Avoidance and Evasion

Chapter 25 Charity Legacy Relief


Chapter 3 Definitions of "Charity"

Chapter 26 Will Drafting


Chapter 4 Taxation of Charity Income

Chapter 27 Share of Estate Given to Charity: Benham Issues


Chapter 5 Taxation of Charity Capital Gains

Chapter 28 Obtaining Income Tax and IHT Relief on Gifts by Will or IoV


Chapter 6 Charitable Expenditure Rules

Chapter 29 Variation of Wills


Chapter 7 Tainted Donation Rules

Chapter 30 Benefits for Donors


Chapter 8 Trading by Charities

Chapter 31 Trusts with Some Charitable Element


Chapter 9 Companies held by Charities

Chapter 32 Payments to Charity from Non-Resident Trusts


Chapter 10 Business Sponsorship and Advertising

Chapter 33 Estate of Deceased Persons: CGT


Chapter 11 Charitable Companies

Chapter 34 Estate of Deceased Persons: Income Tax


Chapter 12 Employees and Beneficiaries of Charities

Chapter 35 VAT Basic Concepts


Chapter 13 Acquisition of Companies

Chapter 36 Recovery of Input VAT


Chapter 14 Double Taxation Treaties and Charities

Chapter 37 VAT Exemption


Chapter 15 Cash Gifts from Individual to Charity (Gift Aid)

Chapter 38 VAT Zero Rating


Chapter 16 Gift Aid Small Donations Scheme

Chapter 39 Stamp Duties


Chapter 17 Corporate Gift Aid

Chapter 40 Rating Relief


Chapter 18 Giving by Businesses to Charity

Chapter 41 Community Amateur Sports Clubs


Chapter 19 Payroll Deduction Scheme

Chapter 42 Clubs and Mutual Concerns


Chapter 20 Interest Free Loans to Charity

Chapter 43 Political Parties


Chapter 21 Gift of Shares/Land to Charity

Chapter 44 Housing Associations


Chapter 22 Relief for Gifts of Works of Art to Charity

Chapter 45 Local Authorities


Chapter 23 CGT Relief on Disposals to Charity

Chapter 46 Social Investment Relief


Chapter 47 Administration: Tax Returns and Claims