Income and Corporate taxes

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UK charities constituted as charitable trusts are liable to income tax, whereas those constituted as companies (or treated as companies for tax purposes) are liable to corporation tax. With the enactment of the Corporation Tax Act 2010 and the Income Tax Act 2007 exemptions and permitted investments are now broadly the same for both types of charitable entity.

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Income and Corporate taxes

Get email updates on Income and Corporate taxes

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Latest on Income and Corporate taxes

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Charity SORP guidance on accounting for corporate gift aid payments made by a trading company to its charitable parent

Charity Tax Group Treasurer vacancy – apply today!

Scottish Budget 2019-20 – agreement reached

Digital Services Tax consultation – unlikely to affect charities

Tax updates

HMRC clarifies guidance on museums and galleries exhibition tax relief

Guidance on Orchestra Tax Relief published

Events

Commentary

Charity SORP guidance on accounting for corporate gift aid payments made by a trading company to its charitable parent

Charity corporation tax: the 10 rules you need to know

Review of HMRC guidance on the Museums and Galleries Exhibition Tax Relief

Filing charity trading subsidiary tax returns and charity accounts

News

Charity Tax Group Treasurer vacancy – apply today!

Scottish Budget 2019-20 – agreement reached

Digital Services Tax consultation – unlikely to affect charities

Commons questions on special tax treatment for social impact costs

Consultations

Charities that are connected with non-charitable organisations – outcome of consultation on guidance

Consultation on the Charities SORP

CTG responds to consultation on museums and galleries tax relief

Press releases