Academies

Accrued income scheme

Acquisitions, relief from VAT

Activities for charitable purpose

Advertisements

Collection boxes

Design and production

Excluded items

Generally

Goods used in connection with collecting monetary donations, concession

Lapel stickers and tokens

Media, examples

Pay-per-click (PPC) advertising

Printed stationery

Supply

Zero-rating

Zero-rating certificates

Annual payments, exemption for

Annuities

Anti-avoidance provisions

Application of rules

Approved charitable investments

Approved charitable loans

Attribution of income to non-exempt amount

Carry-back of excess non-charitable expenditure

Generally

Non-charitable expenditure

Non-exempt amount

Substantial donor transactions

Approved charitable investments

Approved charitable loans

Areas of dispute

Benefit of charitable status

Bequeathed dwellings or land

Body having more than one purpose

Buildings

Business/non-business activity

Apportionment of input tax

Fulfilling a social function

Fulfilment of social function

Generally

Cancellation of tax advantage from transactions in securities

Capital gains

Loss of charitable status

Capital gains tax

Capital gains tax exemption

Capital payments by offshore trusts

Challenge events

Disclosed agent

Generally

Making a supply

Principal or undisclosed agent

Provision of accommodation from own resources

Chargeable gains

Corporate bonds, gifts of

General provisions

Generally

Gifts to

Land ceasing to be used for charitable purpose, loss of charitable status

Charitable company, meaning

Charitable incorporated organisation (CIO)

Charitable objects, multiple

Charitable purpose, meaning

Charitable purposes

Definition

Generally

List of

Meaning

Public benefit

Charitable status

Charitable trust, defined

Charitable trust, meaning

Charitable, meaning

Charity, meaning

Finance Act 2010 changes

Finance Act 2010 definition

Generally

Pre-Finance Act 2010 definition

Relevant territories

Church a charity established primarily for relief of distress

Church repairs etc.

Claims

Collegiate bodies

Conditions

Partial relief on joint purchase

Profits

Relief

Consideration

Grants

Corporate bonds, gifts of

Cost-sharing exemption

Case law

Effective date

Generally

Covenanted payments

Covenanted payments to, pre-6 April 2000

Cultural services

Data-gathering powers: relevant data-holder

Definition of charity

Disclosure of information to HMRC

Distribution from non-resident companies, exemption from tax

Dividends

Donated goods

Calendars sold for charity

Cases on zero-rating

Charity auctions

Charity shops

Generally

Goods of poor quality, meaning

In need of repair

Profits-to-charity person, meaning

Sale of bequeathed land

Scope of relief

Donations

Admission charge: direct tax Gift Aid scheme

Fund-raising events

Payments received for non-supplies

Donations to

Donations, sale, letting or export

Generally

Sales of poor quality goods

Education

Electricity, reduced-rating

Employees seconded to

Employees seconded to, deductions

Employees seconded to, trading expenditure

Established for charitable purposes

Body having more than one purpose

Generally

Northern Ireland

Scotland

Estate income

Exemption

Accommodation offered to overseas students, licence to occupy land

Cost sharing

Educational charity producing surplus income

Fund-raising events

Generally

Option to tax trumped for fund-raising events

Protection of children and young persons

Services closely linked to welfare and social security work

Welfare services

Exemption from tax

Exemptions from tax

Annual payments

Anti-avoidance provisions

Armouries

British Library Board

British Museum

Capital gains

Church Commissioners

Church repairs etc.

Claims

Companies, gifts of money from

Curriculum Council for Wales

Distributions from non-resident companies

Eligible bodies

Estate income

Friendly societies

Further education corporations

Generally

Gift aid donations

– see Gift aid

Gifts of money from companies

Grant-maintained schools

Higher education corporations

Imperial War Museum

Industrial and provident societies

Intellectual property, royalties and other income

Investment income

List

Lotteries, income from

Miscellaneous income

Museum of London

National Curriculum Council

National Gallery

National Maritime Museum

National Museums and Galleries on Merseyside

National Portrait Gallery

Natural History Museum

Offshore income gains

Payments from other charities

Payroll deduction scheme

Pre-Finance Act 2006

Registration

Restrictions

Royal Botanic Gardens Kew

Royalties and other income from intellectual property

School Examinations and Assessment Council

Science Museum

Scientific research associations

Tate Gallery

Telecommunications rights

Trading income

Transactions in deposits

Universities

Victoria and Albert Museum

Wallace Collection

Export of goods

Exemption

Generally

Treatment

Zero-rating

FA 2004 regime

Claw-back

Eligibility

Financing costs and income

First charity removed from Charity Commission website and new charitable trust established

Foreign charities

Fuel and power

Charitable use

Domestic use

Generally

Low consumption

Non-business use, reduced rate

Predominant use

Qualifying certificates

Qualifying supplies

Qualifying use

Reduced-rating

Transitional provisions

Fund raising defined as trade

Fund-raising

Fund-raising events

Admission charges to play

Agents

Bodies eligible for exemption

Cultural bodies

Direct tax concession

Donation

Festival chairman's events

Fifteen-event limit

Generally

Non-exempt goods

Option to tax trumped by exemption

Purpose of event

Qualifying body

Scale of event

Scope of exempt income

Source of relief

Student balls

Zero-rated goods

Fundraising events

Exemption

Generally

Gift aid

– see Gift aid

Gift to

Gifts

Gift aid

Inheritance tax

Online charities

Payroll giving scheme

Plant and machinery

Property settled by gift

Qualifying donation

Shares and securities

Trading stock

Gifts to

Goods and services to aid handicapped persons

Grant or consideration for a supply

Grants paid, one charity to another

Heritage maintenance funds, transfers

Importation by, relief

Imported goods

Absolute exemption

Relief from VAT

Incorporated, group registration

Information powers, disclosures to the Commission

Inheritance tax

Charity, meaning

Distributions from property settled by will

Heritage maintenance funds, transfers

Inheritance tax exemption

Exempt and non-exempt joint beneficiaries

Generally

Interest

Investment income, exemption

Investment income, exemption from tax

Jurisdiction

Jurisdiction condition

Generally

Relevant territories

Land, property and construction

Large charities with non-qualifying expenditure, restricted exemption

Leases granted to

Lifeboats

Design features

Letting on hire

Meaning

Qualifying charities

Slipways

Spare parts or accessories

Supply of equipment

Supply, repair or maintenance

Zero-rating certificate

Lotteries, income from

Lottery income, exemption

Lump sum death benefit

Making supplies

Business test, checklist

Course or furtherance of business

Economic activity

Generally

Place of supply

Profit not essential

Taxable supply

Management and administration, HMRC's guidance

Management condition

Generally

Treated as met, periods

Meaning

Generally

Relevant territories

Meaning of charity

Finance Act 2010

Generally

Pre-Finance Act 2010

Meaning of philanthropic, Rotary clubs

Medical care/surgical treatment, medicinal products for

Generally

Medicinal products and research substances

Membership subscriptions

Miscellaneous income

Newsletter

Implications of case

Meaning of supply

Non-business income

Affinity credit cards

Carrying out functions on behalf of the state

Donations

Fund-raising events, donation

Generally

Genuine donations

Gifts

Gifts in kind

Grants

Membership subscriptions

Non-business advertising

Non-business welfare supplies

Shared administrative expenses

Sponsorship

Sponsorship and endowment of chairs at universities

Supply of staff

Supporters' scheme: no donation

Transactions in securities

Working with local authorities

Non-business supply of welfare services

Availability of service

Generally

Meaning of cost

Policy on subsidy

Non-exempt amount

Attribution of income to

Carry-back of non-charitable expenditure

Generally

Non-charitable expenditure

Northern Ireland

Offshore income gains

Partial exemption, purchase of new headquarters

Partial relief on joint purchase

Payroll deduction scheme

Generally

Payroll giving scheme

Planning, checklist

Plant and machinery permanently-installed: single or multiple supply

Pre-Finance Act 2006

Acting in concert to avoid tax

Attribution of loss of exemptions

Carry-back of non-qualifying expenditure to earlier periods

Loss of exemptions

Method of charge to tax

Qualifying expenditure

Qualifying investments and loans

Property

Property income, exemption from tax

Public benefit

Publication of names and addresses

Publication of names and addresses by HMRC

Publication of names and addresses of bodies or trusts regarded by HMRC as charities

Publicity

Qualifying conditions

Qualifying expenditure pre-Finance Act 2006

Radios for the blind

Letting on hire

Repair and maintenance

Zero-rating

Zero-rating certificate

Recovery of VAT on overheads

Generally

Implications of successful appeal by Children's Society

Recreational charity, charitable status

Recreational facilities, provision of

Reduced-rating certificates

Refund of VAT: unjust enrichment

Registered social landlord, objects and purposes exclusively charitable

Registered social landlords

Registration

Charity Commissioners

Disclosure of information

England

England and Wales with Charity Commission

Exemption

Exemptions

Generally

Northern Ireland

Northern Ireland with Charity Commission for Northern Ireland

Registration condition

Requirements

Scotland

Scotland with Office of Scottish Charity Regulator (OSCR)

Wales

Registration condition

Relevant goods supplied to eligible bodies

Care, meaning

Cases

Charitable institution providing care, etc., meaning

Computer equipment

Computing services

Consumables

Eligible body, meaning

Emergency generator

Funding test

Games room and observation windows

Generally

Handicapped, meaning

Installation

Laboratory equipment

Minibuses

Relevant goods, meaning

Repair and maintenance of relevant goods

Specialised laboratory caging, accessories for use in or with

Use in medical or veterinary research, training, diagnosis or treatment, meaning

Washing machines

Zero-rating certificates

Relief

Reliefs

Declaration form

Qualifying certificates

Using

Rents

Residue of estate given to exempt and non-exempt beneficiaries, calculation

Resuscitation training models

Returns

Reverse charge: carousel fraud

Generally

Measures to stop

Royalties and other income from intellectual property, exemption from tax

Scotland

Share dealing

Staff

Joint employment contracts

Transfer to similar body: payments received for non-supplies

Stamp duty land tax

Overpaid claims, HMRC

Stamp duty land tax relief

Stamp duty land tax relief, purchase of land by bare trustee for tenant in common

Stamp duty reserve tax

Substances used for medical research

Substantial donor transactions

Consequences

Definitions

Substantial donors

Supply of relevant goods, zero-rating

Adapted minibuses

Computer equipment

Consumables

Early warning systems

Emergency generator

Games room and observation windows

Generally

Supply of services

Newsletter

Shared administrative expenses

Swap contracts

Tainted donations

Talking books for blind and handicapped persons

Letting on hire

Repair and maintenance

Zero-rating

Zero-rating certificate

Tax credits

Telecommunication rights, exemption for income from

Trading income, exemption

Trading income, exemption from tax

Charitable trade, meaning

Fund raising events

Primary purpose test

Small trades

Trades not qualifying for

Trading and miscellaneous income resources condition

Work done test

Training and enterprise council, exemption from corporation tax

Transactions in deposits

Transfers to

Treatment of income, checklist

Trustees, entitlement to repayment of tax credit

Trusts

Advancement of education

Advancement of religion

Beneficial to the community

Charitable purposes, definition

Classes of

Established for charitable purposes, meaning

Generally

Poor relations cases

Public benefit, element of

Relief of poverty

Value added tax

Buildings, self-supply

Fund-raising

Zero-rating

VAT registration

Branches

Compulsory

Disaggregation

Exemption

Generally

Intending trader

Separate wholly-owned company

VAT groups

Voluntary

Wales

Welfare advice or information

Welfare services

– see also Welfare services

Accommodation and catering

Adoption agencies

Ambulance services

Arrangement of

Breached fiscal neutrality, implementation of welfare exemption

Care, meaning

Cases

Catering services at bible study convention

Doctor's report

Generally

Legal form of supplier

Meaning

Meaning of care

Non-business supplies

Otherwise than for profit, meaning

Out-patient care services, principle of fiscal neutrality

Persons in need

Public body, meaning

Recreational courses

Relevant national body, date of approval

Residential care homes

Spiritual welfare

Spiritual well-being

State regulated, meaning

Vocational training and psychological services at residential establishment

Wireless sets for the blind

Letting on hire

Recipient's potential or actual use

Repair and maintenance

Zero-rating

Zero-rating certificate

Withdrawal

Disqualifying event, definition

Generally

Relief in joint purchase cases

Written enquiries on VAT

Zero-rating

Advertisements

Advertising

Aids for handicapped persons

Certificates

Charity providing rescue or assistance at sea

Community amateur sports clubs

Condom a medicinal product when supplied in connection with provision of care or medical treatment

Construction of buildings

Designed solely for use by a handicapped person

Donations, sale, letting or export

Eligible body, meaning

Export of goods

Fund-raising goods

Generally

Medical care/surgical treatment, medicinal products for

Medical/veterinary research, medicinal products for

Provision of care or medical/surgical treatment for handicapped persons, supply of relevant goods

Relevant goods supplied to eligible body

Relevant goods, meaning

Repair/maintenance of relevant goods

Resuscitation training models for use in first aid training

Supplies of goods used in connection with collection of monetary donations

Supplies of relevant goods

Supply to eligible body

Talking books for blind and handicapped persons

Training and instruction in sailing

Wireless sets for the blind