Charitable trusts
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
