The Taxation of Charities by James Kessler
Fifth edition Published by Key Haven Publications plc tel: 020 7731 7700 price £125
The myth that charities do not have tax issues is well laid to rest by this book now in its fifth edition.
The sheer size of the book suggests either that the font size is very large to ensure that the volume looks suitably heavy or that there are more issues to consider than the innocent adviser is aware of.
The latter is very much in point and the book provides a thorough guide to all the issues which need to be considered from a direct tax angle.
If there is a criticism of the book it is that apart from some areas where direct and indirect taxes overlap for example fundraising events it is silent on the many VAT issues that...
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