– see also Charities

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