Charitable companies
Approved charitable investments
Approved charitable loans
Chargeable gains
Attributing gains to non-exempt amount
Generally
Eligible body, meaning
Estates in administration
Exemptions
Eligible bodies
Estates in administration
Fund-raising events
Intangible fixed assets
Investment income
Loan relationships
Lotteries
Miscellaneous income and gains
Non-exempt amount
Property income
Public revenue dividends
Restrictions
Scientific research associations
Trading profits
Fund-raising events, exemption
Gift Aid relief
Charge to tax
Claims
Exemption from tax
Income treated as paid
Set-off of income tax deductions against corporation tax
Gifts of money from other companies
Information powers, disclosures to the Commission
Intangible fixed assets
Investment income, exemption
Jurisdiction condition
Loan relationships
Loans, approved charitable loans
Lotteries, exemption
Management condition
Meaning
Meaning of charity
Generally
Relevant territories
Non-charitable expenditure
Accounting period
Capital nature, expenditure of
Carry-back of excess
Investments
Loans
Losses, calculation
Meaning
Miscellaneous transactions
Payments to body outside the UK
Non-exempt amount
Attribution of gains
Generally
Offshore funds
Overview
Payments from other charities
Payroll deduction scheme gifts, corporation tax liability and exemption
Property income, exemption
Public revenue dividends, exemption
Publication of names and addresses by HMRC
Registration condition
Relevant territories
Research and development, meaning
Scientific research association
Gifts from companies, exemption
Qualifying conditions
Securities, approved charitable investments
Substantial donor transactions
Appeals
Connected charities
Donors, exceptions
Exceptions
Financial assistance, meaning
Generally
Non-charitable expenditure
Relievable gift, meaning
Trading profits, exemption
Charitable trade, meaning
Generally
Income resources
Miscellaneous income and gains
Small-scale trades
Transactions in securities
