Tolley's Charities Manual

Publisher: LNUK

Tolley's Charities Manual provides detailed information and guidance on all aspects of the taxation, finance, accounting, legal and administrative concerns of those associated with running or advising charities.

Published: 09 November, 1999

Product Format Details Qty
Loose-Leaf
£745.00
In Stock ISBN: 9780754508069

Why should you buy Tolley's Charities Manual


This leading online and looseleaf service provides detailed information and guidance on all aspects of the taxation, finance, accounting, legal and administrative concerns of those associated with running or advising charities. It is an essential aid in helping to fulfil compliance obligations and in applying statutory rules and practical considerations.

* Regular updating service (invoiced separately)
* Numerous worked examples
* Complex points illustrated by case histories
* Appendices covering a wealth of useful information, including copies of forms, documents, regulations, checklists and examples.

A. REGULATORY –

1. What is a charity?

2. Regulation of charities

2A. Setting up and running a charity

2B. Charity trustees

2C. Charities, money laundering and terrorist financing - the UK legal position

3. Fundraising

3A. Legacies

4. Investment by charities

4A. Charities - Owning and dealing with property

4B. Employment law issues for charities

4C. Intellectual property

4D. Scottish aspects

B. TAXATION –

5. Income and Corporation Tax - General

5A. Trading by charities

6. Gift aid donations by individuals and companies

7. HM Revenue and Customs investigations

8. Capital taxes

9. Other donations to charities - Tax implications;

10. The charity as an employer

10A. Charities and the construction industry scheme

11. Value added tax

12. Other taxes; Case digest

C. ACCOUNTS –

13. The regulatory framework for charity accounting

14. Contents of financial statements

15. Trustees' annual report

16. Special sections

17. Fund accounting

18. Incoming resources

19. Resources expended

20. Balance sheet

D. AUDITING –

21. The auditor's responsibilities

22. Audit planning, controlling and recording

23. Evidence

24. Audit procedures

25. Reporting by the auditor

26. Independent examination

E. GOVERNANCE –

27. Background to governance

28. Charity trustees

29. Audit committees

30. Sustainability performance

31. Risk management

32. Good governance - practical aspects

33. Performance measurement of the board of trustees of a charity

F. PUBLIC SECTOR -

34. Delivering public services

Appendices

Tables

Index

Featured Authors