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Home / Simons-Taxes /Business tax /Part B5A Charities and CASCs /Division B5.8 Charities /Charities and corporation tax / B5.845 Charities and corporation tax

B5.845 Charities and corporation tax

Business tax

B5.845 Charities and corporation tax

Charities (that are corporate legal persons) are liable to corporation tax unless one of the tax exemptions apply. For details of the exemptions, see B5.824–B5.852.

Donations to charity are, subject to restrictions to counter abuse, deductible from the total profits of the donor for corporation tax purposes¹,

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D6.503 International movement of capital—reportable transactions and events

B6.749 ATED—property developers

I7.333A Companies and replacement APR property

B4.130 Summary of OECD guidelines on arm's length principle

B5.123 BPS—negligible value claims

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

C3.1706 PPR relief where there is job-related accommodation