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Vol 23 No 10 Oct/Nov 2018

Book of the Month

Cover of Civil Fraud: Law, Practice and Procedure

Civil Fraud: Law, Practice and Procedure

Edited by: Thomas Grant, David Mumford
Price: £219.00

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Taxation of Charities and Nonprofit Organisations 2017-18

ISBN13: 9781901614725
Previous Edition ISBN: 9781901614640
Published: October 2017
Publisher: Key Haven Publications PLC
Country of Publication: UK
Format: Paperback, 2 Volumes
Price: £180.00

Low stock.

The book comes with a free single user licence for the online version Taxation of Charities Online.

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.

Charities, Taxation
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. Charitable Companies
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. Social Investment Relief
46. 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: CASCs: Eligible Sports
Appendix 5: Deemed Charities and National Bodies
Appendix 6: Accreditation of Social Impact Contractors
Appendix 7: Substantial Donor Rules
Appendix 8: How to Improve the Taxation of Charities
Appendix 9: Bibliography