Trading and Gift Aid

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Course Overview

Trading is probably one of the most contentious tax issues that charities have to grapple with, and it is not simply an issue with tax implications, because the Charity Commission regards it as one of the main problem areas that they encounter in their programme of monitoring the activities of charities.

Many charities set up a non-charitable company through which to carry out trading activities (e.g. running lotteries, selling Christmas cards, organising auctions, fun-runs etc). A non-charitable company has to pay corporation tax on its profits, but this negates the tax-advantaged status that charities have, so charities which have set up such a company try to use the Gift Aid exemption to move profit from the company and into the charity free of tax; Gift aid is the scheme which allows you to make a donation to a charity and the charity to claim back the tax that you have paid on the donation.

During this webinar Richard Quenby will examine what the rules are in relation to trading and gift aid and will offer guidance on how to ensure that you act in a lawful manner.

What are the requirements?

  • Watch 1 hour recorded webinar
  • This course provides one CPD point

Learning Outcomes

  • On completion of this webinar you will feel confident when advising clients regarding trading and gift aid.

What is the target audience?

  • Charity law practitioners

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About Instructor - Richard Quenby

Richard was called to the Bar in 1985. For the next thirteen years he practised at the Chancery Bar in Manchester, where he specialised in landlord and tenant, commercial property and insolvency work.

Richard now works as a freelance writer, tutor and lecturer. His published articles have appeared in Estates Gazette, Property Week, Legal Week and The Lawyer. He is also the co-author of Flat Schemes in Residential and Mixed Use Developments, published by Bloomsbury Publishing.

Course Curriculum

Recorded Webinars

  • Webinar
    01:03:48

Documentation

  • Notes
    20 Page
  • Slides
    7 Page

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