Trusts and Inheritance Tax Guidance

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Charities

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Latest Guidance
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28 Jun 2019

There are a number of tax reliefs available for gifts to charities. This note sets out the UK tax treatment of gifts to organisations established in part of the UK with...

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28 Jun 2019

Introduction to running a charityThe people who serve on the governing body of a charity are responsible for the general management and control of the administration of...

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28 Jun 2019

Introduction to trading subsidiariesA 'trading subsidiary' is a company owned and controlled by a charity, or occasionally several charities, which has been incorporated...

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28 Jun 2019

Introduction to the reporting requirements for charitiesThe specific reporting requirements of a charity are dependent on:•whether the charity is registered, and•the...

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28 Jun 2019

Introduction to foreign charitiesThis guidance note sets out the UK tax treatment of non-UK trusts and other entities of a charitable nature, and of gifts to such...

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28 Jun 2019

Introduction to the law of charitiesThis guidance note is concerned with institutions which are considered to be charitable under the law of England and Wales. For...

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27 Jun 2019

Introduction to setting up a charityThis guidance note is designed to set out the main practical and legal issues to consider before setting up a new charity in England...

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27 Jun 2019

Payment of trusteesMost trustees are unpaid and must not benefit in any way from their charity trusteeship. However, they are entitled to receive payment of reasonable...

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27 Jun 2019

Introduction to tax complianceCharities are not exempt from taxation but they do have the benefit of a number of tax exemptions (subject to complex anti-avoidance...

Trust_tax_img9
27 Jun 2019

Introduction to the tax treatment of a charityCharities are not exempt from taxation, but they do benefit from a number of specific tax reliefs.A charity does not need to...

Latest Guidance
Trust_tax_img10
Trusts And Inheritance Tax

There are a number of tax reliefs available for gifts to charities. This note sets out the UK tax treatment of gifts to organisations established in part of the UK with...

Trust_tax_img4
Trusts And Inheritance Tax

Introduction to running a charityThe people who serve on the governing body of a charity are responsible for the general management and control of the administration of...

Trust_tax_img
Trusts And Inheritance Tax

Introduction to trading subsidiariesA 'trading subsidiary' is a company owned and controlled by a charity, or occasionally several charities, which has been incorporated...

Trust_tax_img10
Trusts And Inheritance Tax

Introduction to the reporting requirements for charitiesThe specific reporting requirements of a charity are dependent on:•whether the charity is registered, and•the...

Trust_tax_img
Trusts And Inheritance Tax

Introduction to foreign charitiesThis guidance note sets out the UK tax treatment of non-UK trusts and other entities of a charitable nature, and of gifts to such...

Trust_tax_img6
Trusts And Inheritance Tax

Introduction to the law of charitiesThis guidance note is concerned with institutions which are considered to be charitable under the law of England and Wales. For...

Trust_tax_img6
Trusts And Inheritance Tax

Introduction to setting up a charityThis guidance note is designed to set out the main practical and legal issues to consider before setting up a new charity in England...

Trust_tax_img7
Trusts And Inheritance Tax

Payment of trusteesMost trustees are unpaid and must not benefit in any way from their charity trusteeship. However, they are entitled to receive payment of reasonable...

Trust_tax_img9
Trusts And Inheritance Tax

Introduction to tax complianceCharities are not exempt from taxation but they do have the benefit of a number of tax exemptions (subject to complex anti-avoidance...

Trust_tax_img9
Trusts And Inheritance Tax

Introduction to the tax treatment of a charityCharities are not exempt from taxation, but they do benefit from a number of specific tax reliefs.A charity does not need to...