Taxation of Charities and Nonprofit Organisations

Taxation of Charities and Nonprofit Organisations

10th Edition 2015/16

Authors: ,

ISBN: 978-1-901614-64-0

Publication date: 20/09/2015

Price: £170.00

Price (Charity): £99.00

Taxation of Charities and Nonprofit Organisations 10th Edition

by James Kessler QC  and Oliver Marre,

(both of Tax Chambers 15 Old Square, Lincoln's Inn, London WC2A 3UE),

published September 2015

ISBN 978-1-901614-64-0 

The book comes with a free single user licence for the online version 'ToC online'.



The Authors


James Kessler QC practises at the Tax Bar. He was appointed QC in 2003. He is also a member of the Bar of Northern Ireland.

James advises in particular on charities, offshore entities, trusts, wills and foreign domiciliaries.  Other areas of practice include prosecution of tax crime in complex cases, particularly along the avoidance/evasion faultline, and freedom of information.

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.


Oliver Marre is a barrister in practice at Tax Chambers, 15 Old Square, Lincoln’s Inn. He can be instructed to advise on all areas of taxation and trust law, including on the treatment of charities. He also advises on disputes with HMRC, from negotiation to litigation.   Further information on Oliver’s practice can be found here:




They can be instructed through their clerks by email at or by telephone 020 7242 2744. 






1.            Policy Issues in Charity Taxation               


2.            Tax Avoidance and Evasion


3.            Definitions of “Charity”


4.            Taxation of Charity Income         


5.            Taxation of Charity Capital Gains              


6.            Charitable Expenditure Rules


7.            Tainted Donation Rules


8.            Trading by Charities       


9.            Companies held by Charities      


10.          Business Sponsorship and Advertising   


11.          Corporate Charities        


12.          Employees and Beneficiaries of Charities             


13.          Acquisition of Companies            


14.          Double Taxation Treaties and Charities 


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


16.          Gift Aid Small Donations Scheme             


17.          Corporate Gift Aid          


18.          Giving by Businesses to Charity


19.          Payroll Giving    


20.          Interest-free Loans to Charity   


21.          Gifts of Shares and Land to Charity


22.          Gifts of Works of Art to Charity 


23.          Capital Gains Tax Relief on Disposals to Charity  


24.          Inheritance Tax Reliefs on Transfers to Charity  


25.          Charity Legacy Relief     


26.          Will Drafting      


27.          Charitable Gift of Share of Residue: Benham Issues        


28.          Obtaining IT and IHT Reliefs on Gifts by Will or IoV           


29.          Variation of Wills             


30.          Benefits for Donors       


31.          Trusts with Some Charitable Element    


32.          Payments to Charity From Non-resident Trusts 


33.          Estates of Deceased Persons: CGT          


34.          Estates of Deceased Persons: Income Tax           


35.          VAT: Basic Concepts      


36.          Recovery of Input VAT 


37.          VAT: Exemption              


38.          VAT: Zero Rating             


39.          Stamp Duties    


40.          Rating Relief      


41.          Community Amateur Sports Clubs          


42.          Political parties 


43.          Housing Associations     


44.          Local Authorities             


45.          Administration: Tax returns and claims  




Appendix 1: International Entity Securities: Approved Charitable Investments   


Appendix 2: HMRC Model Gift Aid Declarations


Appendix 3: Retail Gift Aid: Template Letters     


Appendix 4: Substantial Donor Rules      


Appendix 5: Bibliography             


Appendix 6: How to Improve the Taxation of Charities  


Appendix 7: Deemed Charities and Eligible Bodies           


Appendix 8: CASCs: Eligible Sports