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 you try HMRC tax guidance for charities.
However, if you are looking for a deeper analysis or an impartial view you are in the right place.
- 39 Stamp Duties
About ToC Online
Most of this website requires you to login. To obtain a login licence you need a copy of the book associated with this site, Taxation of Charities and Nonprofit Organisations, and you can then register for the life of the edition and login. 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, 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.
You can however access the introduction and chapters 1 and 2, which concern general policy issues, without logging in.
Users may also contribute to the text or correct slips or errors, 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 Mary Ashley.
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 2015. There have been some significant updates since the book went to print.
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 years from 2009. These 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 Mary Ashley, who reviews online contributions, click here
To contact the publishers of Taxation of Charities and Nonprofit Organisations click here
For multiple user licences, or to install on a firm's intranet contact the publishers
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