Charity Trading and Charitable Expenditure

Understanding Charity Trading and Charitable Expenditure
enables the learner to:

• Understand the definition of a charity for tax purposes
• Identify the conditions of income and gains that will be exempt from tax
• Recognise what constitutes primary purpose trading under UK tax law

Understanding Charity Trading and Charitable Expenditure
enables the learner to:
• Understand the definition of a charity for tax purposes
• Identify the conditions of income and gains that will be exempt from tax
• Recognise what constitutes primary purpose trading under UK tax law

About the Author of Charity trading and Charitable Expenditure
Tony Austin

Tony Austin FCA has been a Chartered Accountant and tax specialist for over 30 years of which nearly 20 years were as tax partner with BDO and Mazars, where he specialised in advising charities on direct taxation matters particularly those relating to trading, Gift Aid and other tax effective giving and the establishment and running of trading subsidiaries.

Through his work with the Charities’ Tax Group, he is involved in the consultation process with HMRC on the application and reform of tax legislation affecting the not for profit sector.
He also advises owner managed businesses, both large and small, on all aspects of direct taxation and tax planning affecting them and the people that own them, including subsidiaries or branches of overseas companies.