Tolley's Charities Manual
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.
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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.
Table of contents
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
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
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