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About ToC online

ToC online is a free service for individuals and firms who purchase the book Taxation of Charities by James Kessler QC and Harriet Brown. It can be purchased by clicking here.

ToC online can be used:

  1. to see if the book has been updated
  2. to correct or contribute to the book
  3. to search the text or to access it online if you don't have your copy of the book to hand
  4. to have a quick look to see if you want to buy the book.

To use ToC online you need to register (create an account): to register click here. You will need a copy of the book to register but a free trial subscription is available.

If you have registered, login here – once logged in you can return to this page and then search or go where you want by clicking on one of the chapters below.

ToC online is moderated by Harriet Brown. Frequently asked questions are available

Taxation of Charities 2009/10 edition

The 7th edition of Taxation of Charities was published on 1 October 2009. If you wish to buy the book (and so have access to ToC online) click here. For reviews click here.

Contents of ToC online 2009/10 edition

The initial data was the 2009/10 edition of Taxation of Charities. Changes should be recorded in the history section of each page.

  1. Definitions of Charity
  2. Taxation of Charity Income
  3. Taxation of Charity Capital Gains
  4. Charitable Expenditure & Substantial Donor Rules
  5. Value Added Tax and Fundraising
  6. Stamp Duties
  7. Trading by Charities
  8. Trading Companies held by Charities
  9. Business Sponsorship and Advertising
  10. Corporate Charities: Special Topics
  11. Taxation of Employees and Beneficiaries of Charities
  12. Extracting Value from Companies
  13. Acquisition of Companies
  14. Double Taxation Treaties and Charities
  15. Cash Gifts from Individual to Charity (Gift Aid)
  16. Payroll Deduction Scheme
  17. Interest-Free Loans to Charities
  18. Cash Donations from Companies to Charity
  19. Giving by Businesses to Charities
  20. Income Tax Relief for Gift of Shares, Securities and Land to Charity
  21. Capital Gains Tax Relief on Disposals to Charity
  22. Inheritance Tax Reliefs on Transfers to Charity
  23. Will Drafting
  24. Charitable Gift of Share of Residue: Benham Issues
  25. Obtaining it and Iht Reliefs on Gift by Will or IoV
  26. Variation of Wills
  27. Benefits for Donors
  28. Trusts with Some Charitable Element
  29. Payments to Charity From Non-resident Trusts
  30. Community Amateur Sports Clubs
  31. Rating Relief
  32. Estates of Deceased Persons - CGT
  33. Estates of Deceased Persons: Income Tax
  34. Appendix 1

If you need further advice

If you do not find the answer to your question in ToC online, or if you need advice on which you entitled to rely, you may instruct James Kessler QC or Harriet Brown to advise. For further information see How to instruct James Kessler QC and Harriet Brown.

Contact

If you have technical problems, click here

To contact the moderator click here

To contact James Kessler QC click here

To contact the publishers of Taxation of Charities click here

Technical notes

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