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ToC Online is the online version of the book Taxation of Charities and Non-profit Organisations by James Kessler QC and Harriet Brown.

To use ToC online you need to register (create an account). You need a copy of the current edition of the book to register. But if you have not (yet) bought the book you may still register for a free one day trial.

To order the book, go to the publishers online ordering and search for Kessler.

Once you have registered, login here – once logged in you can search or navigate by clicking on a chapter heading below.

Users may also correct or contribute to the text and if you see anything that needs correcting or expanding, please do! A free copy of the next edition of the book will be given to the user who makes the most edits. Online corrections are reviewed by Harriet Brown.

Contents of ToC online

The initial data was the current edition of Taxation of Charities, published September 2011. The VAT chapter has been somewhat expanded subsequently. There is also a [[1]] New Chapter on IHT 10% Charity Legacy Relief in the FA 2012

Introduction

1. Policy Issues in Charity Taxation
2. Definitions of Charity
3. Taxation of Charity Income
4. Taxation of Charity Capital Gains
5. Charitable Expenditure Rules
6. Substantial Donor Rules
7. Tainted Donation Rules
8. Trading by Charities
9. Trading Companies held by Charities
10. Business Sponsorship and Advertising
11. Corporate Charities
12. Employees and Beneficiaries of Charities
13. Extracting Value from Companies
14. Acquisition of Companies
15. Double Taxation Treaties
16. Cash Gifts from Individual to Charity (Gift Aid)
17. Corporate Gift Aid
18. Giving by Business to Charity
19. Payroll Giving Scheme
20. Interest-Free Loans to Charity
21. Relief for Gift of Shares, Land and Works of Art to Charity
22. Capital Gains Tax Relief on Disposals to Charity
23. Inheritance Tax Reliefs on Transfers to Charity
24. Will Drafting
25. Charitable Gift of Share of Residue: Benham Issues
26. Obtaining Income Tax and IHT Reliefs on Gift by Will or IoV
27. Variation of Wills
28. Benefits for Donors
29. Trusts with Some Charitable Element
30. Payments to Charity From Non-resident Trusts
31. Estates of Deceased Persons: CGT
32. Estates of Deceased Persons: Income Tax
33. Value Added Tax and Fundraising
34. Stamp Duties
35. Rating Relief
36. Community Amateur Sports Clubs
37. Political Parties
38. Housing Associations
39. Local Authorities
40. Administration: Tax Returns and Claims
41. Appendix 1 (International Entities whose securities are approved charitable investments)
42. [[2]] Table of Cases, Table of Statutes, Table of Statutory Instruments, Table of HMRC Manuals and Charity Commission Publications, Table of Abbreviations

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 can legally 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.

ToC archive edition

There is an online archive edition for ToC online 2009/10. 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 substantially rewritten in the light of current HMRC guidance, and further thought and research.

Contact

If you have technical problems, click here

To contact James Kessler QC click here

To contact Harriet Brown who reviews online corrections 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

Technical notes

ToC online is in technical terms a Wiki on the lines of Wikipedia, but only registered users can submit material to this Wiki.

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