Commentary

B5.801 Introduction to charities

Business tax
Business tax | Commentary

B5.801 Introduction to charities

Business tax | Commentary

Part B5A     Charities and CASCs

Contents of Part B5A

B5.8     Charities

B5.9     Community amateur sports clubs (CASCs)

Division B5.8     Charities

For updates affecting this Division please see Part B0 Updates

Charities—Overview

B5.801 Introduction to charities

This Division covers the tax treatment of charities. A number of exemptions and privileges are granted to charities, trustees for charitable purposes and various other institutions and organisations of a public nature. The current scope of exemptions for charities is described in B5.822–B5.836.

A number of the reliefs applying to charities also apply to community amateur sports clubs (CASCs), see Division B5.9

The bodies of persons or institutions

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