Main Page - Revision history

Ruth Shaw at 12:27, 3 January 2026

2026-01-03T12:27:55Z

2025-11-18T17:31:44Z

2025-09-11T14:35:47Z

2025-09-11T14:20:26Z

2025-09-11T14:19:08Z

2024-12-31T10:24:05Z

2024-12-31T10:23:33Z

2024-11-04T08:19:35Z

2024-11-04T08:17:40Z

2024-11-04T08:16:34Z

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 :18 [[Giving by Businesses to Charity]]
-:19 [[Payroll Giving Scheme]]
+:19 [[Giving by Employees to Charity]]
 :20 [[Interest-Free Loans to Charity]]

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 <big>'''Comments please'''</big>
-Users may also [[contribute to the text]], and if you can add anything, or spot anything that needs to be corrected, 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 [https://www.taxchambers.com/team/shanze-shah/ Shanzé Shah ].
+Users may also [[contribute to the text]], and if you can add anything, or spot anything that needs to be corrected, 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 [https://www.taxchambers.com/team/shanze-shah/ Shanzé Shah ].  ToC Online is a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
 <big>'''If you want further advice'''</big>
@@ Line 185: / Line 185: @@
 For multiple user licences, or to install on a firm's intranet [mailto:mv.khpplc@khpplc.co.uk?Subject=ToC%20contact%20publisher%20request contact the publishers]
 <big>'''ToC Resource Archive'''</big>
 To access the ToC reference material, click here [[ToC Resource Archive]]

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 <big>'''2022/23 edition'''</big>
-The 2022/23 edition of ''Taxation of Charities and Nonprofit Organisations'' is available online and in paper format.  The online version is the better choice as it has been updated since the paper version went to print and will continue to be updated during the year.
+The 2022/23 edition of ''Taxation of Charities and Nonprofit Organisations'' is available online and in paper format.  The online version is the better choice as it has been updated since the paper version went to print and will continue to be updated during the year. At present the publishers sell the book and online version as a single bundle, but that ought to change next year with the new edition, they will offer them separately – if indeed there is a paper book.  In the meantime, you have to get the bundle but I would simply not use the book.
 In 2024 HMRC published a [https://www.gov.uk/government/consultations/charities-tax-compliance/outcome/charities-tax-compliance-summary-of-responses#next-steps Response Paper]. Legislation will go into the FA 2026, and a new edition of this work will follow later in 2026.

@@ Line 139: / Line 139: @@
 <big>'''2022/23 edition'''</big>
-The 2022/23 edition of ''Taxation of Charities and Nonprofit Organisations'' is available online and in paper format.  The online version is the better choice as it has been updated since the paper version went to the printers and will continue to be updated during the year.
+The 2022/23 edition of ''Taxation of Charities and Nonprofit Organisations'' is available online and in paper format.  The online version is the better choice as it has been updated since the paper version went to print and will continue to be updated during the year.
 In 2024 HMRC published a [https://www.gov.uk/government/consultations/charities-tax-compliance/outcome/charities-tax-compliance-summary-of-responses#next-steps Response Paper]. Legislation will go into the FA 2026, and a new edition of this work will follow later in 2026.

@@ Line 139: / Line 139: @@
 <big>'''2022/23 edition'''</big>
-The 2022/23 edition of ''Taxation of Charities and Nonprofit Organisations'' is available online and in paper form.  The 2023/24 edition of ''Taxation of Charities Online'' is based on the last paper edition (2022/23) updated for some post-publication developments.
+The 2022/23 edition of ''Taxation of Charities and Nonprofit Organisations'' is available online and in paper format.  The online version is the better choice as it has been updated since the paper version went to the printers and will continue to be updated during the year.
-In October 2024 HMRC published a   [https://www.gov.uk/government/consultations/charities-tax-compliance/outcome/charities-tax-compliance-summary-of-responses#next-steps Response Paper]. Legislation is promised for 2025 and a new edition of this work will then follow.
+In 2024 HMRC published a [https://www.gov.uk/government/consultations/charities-tax-compliance/outcome/charities-tax-compliance-summary-of-responses#next-steps Response Paper]. Legislation will go into the FA 2026, and a new edition of this work will follow later in 2026.
 The authors of the next edition will be James Kessler KC, Etienne Wong (who is responsible for the VAT chapters) and Shanzé Shah.

@@ Line 139: / Line 139: @@
 <big>'''2022/23 edition'''</big>
-The 2022/23 edition of ''Taxation of Charities and Nonprofit Organisations'' is available online and in paper form.  The 2023/24 edition of ''Taxation of Charities Online'' is based on the last paper edition (2022/23) updated for some post-publication developments.<br/> In October 2024 HMRC published a   [https://www.gov.uk/government/consultations/charities-tax-compliance/outcome/charities-tax-compliance-summary-of-responses#next-steps Response Paper]. Legislation is promised for 2025 and a new edition of this work will then follow.<br/>The authors of the next edition will be James Kessler KC, Etienne Wong (who is responsible for the VAT chapters) and Shanzé Shah.
+The 2022/23 edition of ''Taxation of Charities and Nonprofit Organisations'' is available online and in paper form.  The 2023/24 edition of ''Taxation of Charities Online'' is based on the last paper edition (2022/23) updated for some post-publication developments.<br/> <br/>In October 2024 HMRC published a   [https://www.gov.uk/government/consultations/charities-tax-compliance/outcome/charities-tax-compliance-summary-of-responses#next-steps Response Paper]. Legislation is promised for 2025 and a new edition of this work will then follow.<br/><br/>The authors of the next edition will be James Kessler KC, Etienne Wong (who is responsible for the VAT chapters) and Shanzé Shah.
 <big>'''How to login'''</big>

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 <big>'''If you want further advice'''</big>
-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 authors James Kessler KC (direct tax) Etienne Wong (VAT) or Shanzé Shah to advise.  [https://www.taxationofcharities.co.uk/index.php/How_to_instruct_James_Kessler_KC_and_Etienne_Wong How to instruct James Kessler KC Etienne Wong or Shanzé Shah].
+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 authors James Kessler KC (direct tax) Etienne Wong (VAT) or Shanzé Shah to advise.  [https://www.taxationofcharities.co.uk/index.php/How_to_instruct_James_Kessler_KC_Etienne_Wong_or_Shanzé_Shah How to instruct James Kessler KC Etienne Wong or Shanzé Shah].
 <big>'''Archive editions'''</big>