Charities
Practical Tax Planning: Selected Topics with Precedents
Published in October 1994
Book
123 pages
978-0-421-50530-8 (ISBN)
Description
This book gives practical explanations of those key areas of Charities Law relevant to solicitors or accountants involved in taxation work. It explains the effects of the Charities Acts of 1992 and 1993, and of the Finance Act 1993. Essentially designed as a practical guide for lawyers and accountants, the book concentrates on key areas such as gift aid, covenants and the taxation of charitable trusts. Each of these topics are dealth with in detail in the context of recent developments in the law and the approach of the Inland Revenue.
More details
Language
English
Place of publication
London
United Kingdom
Publishing group
Sweet & Maxwell Ltd
Target group
College/higher education
Professional and scholarly
Dimensions
Height: 280 mm
ISBN-13
978-0-421-50530-8 (9780421505308)
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Schweitzer Classification
Content
Drafting a charitable trust deed; requirements and provisions; charitable companies; responsibilities of directors of charitable companies; how charities are taxed; VAT; the provision of funds by individuals; covenants and gift aid; the provision of funds by companies; trading; tax planning - other aspects. Appendices: Charities Acts 1992 and 1993; precedent trust deed; articles concerning elections and proxy; precedent covenants and related documents.