Charities
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 trusts
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
Disqualifying event
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
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
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
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
Gift to
Gifts
Gift aid
Online charities
Payroll giving scheme
Qualifying donation
Shares and securities
Gifts to
Ceasing to exist after date of will
Charitable purposes, definition
Validity of gift
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
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
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
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 of relief
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