https://www.charitytaxgroup.org.uk/tax/activity/arts-cultural-heritage/
Arts/Cultural/Heritage business activity - Charity Tax Group
Activities relating to the Arts, Culture and Heritage throw up numerous different issues across the Charity Tax spectrum – from VAT refund schemes, to Gift Aid...
business activity charityarts culturalheritagetaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/import-export/
Import/export business activity - Charity Tax Group
business activity charityimport exporttaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/property-direct/
Property- direct business activity - Charity Tax Group
business activity charitypropertydirecttaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/investment/
Investment business activity - Charity Tax Group
Financial investment – Trustees can invest money to generate income for their charity to spend on its aims. For example, buying a property to get a rental...
business activity charityinvestmenttaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/events/
Fundraising Events business activity - Charity Tax Group
Charities run a number of fundraising events, which can include: Galas and Concerts, Fun Runs, Challenge events, Bazaars, Raffles and Auctions. Various tax...
business activity charityfundraising eventstaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/advertising-provided-to-third-parties/
Advertising provided to third parties business activity - Charity Tax Group
Charities providing advertising to a third party need to consider a number of tax issues including VAT zero rates, implications for business rates relief and...
business activity charitythird partiesadvertisingprovidedtax
https://www.charitytaxgroup.org.uk/tax/activity/non-charitable-expenditure/
Non-charitable expenditure business activity - Charity Tax Group
Charities qualify for a number of tax exemptions on income and gains and on profits from some activities. These tax exemptions can only be claimed, however,...
business activity charitynoncharitableexpendituretax
https://www.charitytaxgroup.org.uk/tax/activity/lottery/
Lotteries business activity - Charity Tax Group
Charity lotteries – which includes charity raffles and auctions – are subject to a specific exemption from the usual 12 per cent lottery duty, as long as they...
business activity charitylotteriestaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/membership/
Membership business activity - Charity Tax Group
Membership of a charity brings with it a number of complex tax issues, particularly in relation to Gift Aid and the benefits of being a member. It is important...
business activity charitymembershiptaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/property-development/
Property- development business activity - Charity Tax Group
Charities involved in property development need to be aware of the significant number of tax policies with which they need to comply, as well as the VAT zero...
business activity charityproperty developmenttaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/welfare/
Welfare business activity - Charity Tax Group
Charities involved in providing welfare services may be able to benefit from a number of VAT exemptions. This includes schemes, such as that bringing the level...
business activity charitywelfaretaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/medicine-and-handicapped-aids/
Medicine and handicapped aids business activity - Charity Tax Group
Charities providing medicine and handicapped aids are affected by tax legislation in various different ways. Whether this is through VAT zero rates, or import...
business activity charitymedicinehandicappedaidstax
https://www.charitytaxgroup.org.uk/tax/activity/employment/
Employment business activity - Charity Tax Group
All charities, where they employ individuals, must also abide by the regulations that govern the rest of the labour market. It is crucial that charities...
business activity charityemploymenttaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/books/
Books business activity - Charity Tax Group
Books are VAT zero-rated, but some of the exemption regulations surrounding books can be complex, and it is worth charities being aware of how they might...
business activity charitybookstaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/litigation/
Litigation business activity - Charity Tax Group
business activity charitylitigationtaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/advertising-self-promotion/
Advertising/self-promotion business activity - Charity Tax Group
The placing of an advertisement by a charity in someone else’s media can usually qualify for VAT zero rating, but charities need to be aware what forms of...
business activity charityself promotionadvertisingtaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/fundraising/
Fundraising business activity - Charity Tax Group
Fundraising is the process of gathering voluntary contributions of money or other resources, by requesting donations from individuals, businesses, charitable...
business activity charityfundraisingtaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/grant-giving/
Grant giving business activity - Charity Tax Group
business activity charitygrantgivingtaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/property-heritage/
Property- heritage business activity - Charity Tax Group
business activity charitypropertyheritagetaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/research/
Research business activity - Charity Tax Group
Charities involved in research may be able to benefit from a number of VAT exemptions, and should be aware of the particular tax treatment of their activities....
business activity charityresearchtaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/trading/
Trading business activity - Charity Tax Group
UK tax legislation defines ‘trade’ as including ‘every trade, manufacture, adventure or concern in the nature of trade’. This wide-ranging definition is...
business activity charitytradingtaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/foreign-operations/
Foreign operations business activity - Charity Tax Group
Many charities operate cross-border and work with international partners. The Charity Commission has specific guidance on registering an international charity...
business activity charityforeignoperationstaxgroup
https://www.charitytaxgroup.org.uk/tax/activity/grant-making/
Grant making business activity - Charity Tax Group
business activity charitygrant makingtaxgroup