Commentary

B5.864 Churches and chapels

Business tax
Business tax | Commentary

B5.864 Churches and chapels

Business tax | Commentary

B5.864 Churches and chapels

Churches and chapels enjoy no statutory exemption, as such, from tax but may be entitled to exemption as trusts established for charitable purposes only. It is, however, the practice of HMRC to exempt all places of worship except as regards ground rent and mortgage interest.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial