Commentary

B5.860 Contemplative religious communities

Business tax
Business tax | Commentary

B5.860 Contemplative religious communities

Business tax | Commentary

Charitable bodies

B5.860 Contemplative religious communities

As regards the income of contemplative religious communities or of their members, which is in fact treated by the community as belonging to the common fund, the precise legal position of the title to such income is often difficult to ascertain. From 1 April 2010, relief is given by statute1. Prior to 1 April 2010 charitable relief was given by concession2.

This relief ensures that in the case of the Contemplative Orders and other Orders which are not in law capable of being regarded as charities, a proportion of the aggregate income not

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