This web site contains a full table of contents and the Introduction and Chapter 1 of my book as a sample; footnotes are deleted. I hope it is useful to you and encourages you to buy the full book. No responsibility is accepted in relation to its use.

CONTENTS AT A GLANCE

1. Definitions of “charity”

2. Taxation of charity income

3. Taxation of charity capital gains

4. Charitable expenditure and substantial donor rules

5. VAT

6. Stamp duties

7. Trading by charities

8. Trading companies held by charities

9. Business sponsorship of charities and advertising

10. Corporate charities: special topics

11. Taxation of employees of charities and beneficiaries of charities

12. Extracting value from companies

13. Acquisitions of companies

14. Double taxation treaties and charities

15. Cash gifts from individual to charity

16. Payroll deduction scheme

17. Interest-free loans to charity

18. Cash donations from companies to charity

19. Giving by businesses to charity

20. Income tax relief for gift of shares securities and land to charity

21. CGT reliefs on disposals to charity

22. Inheritance tax reliefs on transfers to charity

23. Will drafting

24. Gift by will of share of residue to charity: the Benham problem

25. Obtaining IT and IHT relief on testamentary gifts

26. Variation of wills

27. Benefits for donors

28. Trusts with some charitable element

29. Payments to charity from non-resident trusts

30. Estates of deceased persons