This website provides comprehensive information about how charities and donors are taxed in the UK.
If you are looking for a quick answer to a simple question, we recommend the HMRC tax guidance for charities.
However, if you are looking for a deeper analysis or an impartial view you are in the right place.
To use this website you need an account.
If you have not (yet) bought the book associated with this site, Taxation of Charities and Nonprofit Organisations, you may register for a free one day trial. There is no charge for a one day trial account, but if you find the site useful, and wish to express support or thanks, the authors invite you to make a donation to the charity Water Aid.
If you have bought a copy of the book, you can register for the life of the edition and login.
You may enter this site once you have registered and logged in by clicking on the index below, or you can search the text.
Users may also contribute to the text or post comments, and if you see anything that needs correcting or expanding, please do. A copy of the next edition of our book will be given to the user who makes the most edits. User contributions are reviewed by Oliver Marre.
ToC 2015/16 edition out soon
The new 2015/16 edition of "Taxation of Charities and Nonprofit Organisations" will be published on 15 September 2015. To maintain unbroken access to ToC online you will need a copy of the new edition, A single user licence will continue to be available free with a copy of this book. To obtain the book, go to the publishers online ordering and search for Kessler; for multiple user licences click here
Online licences for the current edition will not be valid from 15 September 2015 when the new edition is published.
Contents of ToC online
ToC Online is the online version of the book Taxation of Charities and Nonprofit Organisations by James Kessler QC and Oliver Marre. The initial data was the current edition of the book, published September 2013.
- 38 Stamp Duties
- 50 Tables
If you want further advice
If you do not find the answer to your question in ToC online, or if you want advice on which you can legally rely, you may instruct James Kessler QC or Oliver Marre to advise. For further information see How to instruct James Kessler QC and Oliver Marre.
ToC archive editions
There are archive editions for ToC 2009/10 and 2011/12. This will occasionally be useful to investigate the tax position in those years, but the current edition will generally be the best starting point, as that has been written in the light of current HMRC guidance, and further thought and research.
If you have technical problems, or problems logging in click here
To contact James Kessler QC click here
To contact Oliver Marre, who reviews users online contributions, click here
To contact the publishers of Taxation of Charities and Non-profit Organisations click here
For multiple user licences, or to install on a firm's intranet contact the publishers
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