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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
- Policy Issues in Charity Taxation
- Definitions of Charity
- Taxation of Charity Income
- Taxation of Charity Capital Gains
- Charitable Expenditure Rules
- Substantial Donor Rules
- Tainted Donation Rules
- Trading by Charities
- Trading Companies held by Charities
- Business Sponsorship and Advertising
- Corporate Charities
- Employees and Beneficiaries of Charities
- Extracting Value from Companies
- Acquisition of Companies
- Double Taxation Treaties
- Cash Gifts from Individual to Charity (Gift Aid)
- Corporate Gift Aid
- Giving by Business to Charity
- Payroll Giving Scheme
- Interest-Free Loans to Charity
- Relief for Gift of Shares, Land and Works of Art to Charity
- Capital Gains Tax Relief on Disposals to Charity
- Inheritance Tax Reliefs on Transfers to Charity
- Will Drafting
- Charitable Gift of Share of Residue: Benham Issues
- Obtaining Income Tax and IHT Reliefs on Gift by Will or IoV
- Variation of Wills
- Benefits for Donors
- Trusts with Some Charitable Element
- Payments to Charity From Non-resident Trusts
- Estates of Deceased Persons: CGT
- Estates of Deceased Persons: Income Tax
- Value Added Tax and Fundraising
- Stamp Duties
- Rating Relief
- Community Amateur Sports Clubs
- Political Parties
- Housing Associations
- Local Authorities
- Administration: Tax Returns and Claims
- Appendix 1 (International Entities whose securities are approved charitable investments)
- [[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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