Accumulations, restrictions on

Approved charitable investments and loans

Generally

Loans

Securities

Capital gains tax

Chargeable event gains

Chargeable gains

Attribution of gains to the non-exempt amount

Generally

Charitable trade profits

Charitable trade, meaning

Generally

Miscellaneous income and gains

Small scale trades

Claims

Companies, gifts of sums of money

Estates in administration, exemption

Exemptions

Charitable trades

Gift Aid payments

Other exemptions

Restrictions

Fund-raising events, exemption for profits

Gift Aid relief

Claims

Income tax liability and exemption

Income tax treated as paid

Income for charitable purposes

Information powers, disclosures to the Commission

Inheritance tax

Distributions within two years of death

Generally

Temporary holding of property

Investment income, exemption

Jurisdiction condition

Life policies

Loans

Lottery profits, exemption

Management condition

Meaning

Miscellaneous income and gains

Non-charitable expenditure

Carry-back of excess

Meaning

Offshore funds

Offshore income gains, exemption

Other charities giving to

Overview

Payroll deduction scheme gifts, income tax liability and exemption

Property coming into

Property income, exemption

Property temporarily leaving trust

Charge to tax

Exclusions from charge

Generally

Trustees' omission to exercise rights

Public revenue dividends, exemption

Publication of names and addresses

Publication of names and addresses by HMRC

Registration condition

Restriction on exemptions

Attribution of income to non-exempt amount

Generally

Non-exempt amount

Savings income, exemption

Second settlements

Securities

Small scale trades

Stamp duty land tax

Substantial donor transactions

Tax exempt

Trading profits, exemption

Charitable trade, meaning

Fund-raising events

Generally

Miscellaneous incoming resources

Small-scale trades

Transactions in deposits, exemption

Transfer of securities

Excluded persons

Securities ceasing to be held

Treated as one settlement