Charities – Direct Tax Issues including Trading & Gift Aid

This seminar deals with the impact of income tax, capital gains tax and corporation tax on charitable trusts and charitable companies. It looks at what income is and is not exempt from tax and what action charities should take to avoid paying tax on their income.

It also looks at the tax relief available to donors and how charities can use this to their advantage and not fall foul of anti-avoidance measures when raising funds.

The following issues will be covered:

  • Definition of charity for tax purposes
  • Taxation of charity income and gains
  • Charitable and non-charitable expenditure
  • Trading by charities and subsidiaries
  • Business sponsorship, charity shops and other commercial fundraising
  • Sale of land and buildings
  • Gift Aid for donations from individuals
  • Payroll deduction scheme
  • Gifts of shares and property to charities
  • Donations from companies and businesses
  • Combining IHT relief and income tax relief on gifts from deceased estates

Price (ex VAT)

MBL SmartPlan Members: £108

MBL Season Ticket Members: £120

Non Members: £240

 

For event dates/locations and booking information please follow the link:

Charities – Direct Tax Issues Including Trading & Gift Aid

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