The Taxation of Charities by James Kessler

Fifth edition

Published by Key Haven Publications PLC,

Tel: 020 7731 7700, price £125

The myth that charities do not have tax issues is well laid to rest by this book now in its fifth edition.

The sheer size of the book suggests either that the front size is very large to ensure that the volume looks suitably heavy or that there are more issues to consider than the innocent adviser is aware of.

The latter is very much in point and the book provides a thorough guide to all the issues which need to be considered from a direct tax angle.

If there is a criticism of the book it is that, apart from some areas where direct and indirect taxes overlap, for example fundraising events, it is silent on the many VAT issues that affect charities.

The book is an excellent reference source for the professional adviser with charity clients. It combines an analysis of the legislation with the guidance notes produced by HMRC. Explanations are detailed and written in understandable language.

On a final point, a great use of examples would really added to the work which nevertheless represents an essential tool for the tax adviser.

Reviewed by Andrew Burgess, Mercia Group Ltd

in Taxation.

27 July 2006.

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