Course description
This live broadcast session deals with the impact of income tax, capital gains tax and corporation tax on charitable trusts and charitable companies. It looks at what income is and isn’t exempt from tax and what action charities should take to avoid paying tax on their income.
It also gives a brief overview of the tax relief available to donors and the related anti-avoidance measures.
Trading by charities and subsidiaries will be discussed in detail, along with Gift Aid for donations from individuals, the payroll deduction scheme, sale of land and buildings, and much more.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
This new live broadcast session deals with the impact of income tax, capital gains tax and corporation tax on charitable trusts and charitable companies. It looks at what income is and is not exempt from tax and what action charities should take to avoid paying tax on their income.
It also gives a brief overview of the tax relief available to donors and the related anti-avoidance measures.
What You Will Learn
This live and interactive broadcast will cover the following:
- Definition of charity for tax purposes
- Taxation of charity income and gains
- Charitable and non-charitable expenditure
- Trading by charities and subsidiaries
- Business sponsorship, charity shops and other commercial fundraising
- Sale of land and buildings
- Gift Aid for donations from individuals
- Payroll deduction scheme
- Tainted donation rules
- Gifts of shares and property to charities
- Donations from companies and businesses
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...