Presenter: Rebecca Benneyworth
9 December 2008
Time: 2.00 – 5.15
Location: 66 Wigmore
Street, London W1U 2SB
What are the course aims and objectives?
This course will cover current tax issues for charities from first principles, explaining the direct tax exemptions in detail and highlighting problem areas. Tax issues affecting donors to charities will also be explained. The impact of VAT on charities and general charity VAT issues will also be covered.
Who should attend?
Partners, managers and professional staff who wish for a deeper understanding of the taxation issues affecting charities. The course will assume a good general tax knowledge, but will not assume previous knowledge of charity taxation in detail.
Contents
A charity for tax purposes; the impact of the Charities Act 2006 on this concept
Basic tax exemptions for charities - statutory exemptions in Income Tax Act 2007
Problem areas - trading income and compromising the tax exemption for trading income
Finance Act 2006 measures affecting the charities: substantial donors and the taxation of trading profits
Tax reliefs for donors to charities; recent changes to gift aid relief
VAT for charities - classification of activities; business or non-business activities; input tax recovery; VAT on building works; recent important case law decisions affecting charities
CPD: 3 Hours FEE: £105 plus VAT or 1 Block Booking
Place (from £52 plus VAT)
To book on this course please complete the form below, and an invoice will be sent to you for payment.
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Terms: A full refund (less 20% administration charge) will be made for cancellations received in writing or by email not less than 15 days prior to the course. Cancellations after this time are charged at the full fee or Block Places treated as utilised.
