Book contents
- Not-for-Profit Law
- Not-for-Profit Law
- Copyright page
- Contents
- Contributors
- Figure and tables
- Foreword
- Acknowledgements
- Abbreviations
- Table of Cases
- Table of legislation
- Introduction: theoretical and comparative perspectives on not-for-profit law
- Part I Politics
- Part II Charity
- Part III Taxation
- 9 The taxtreatment of charitable contributions in a personal income tax: lessons from theory and the Canadian experience
- 10 The boundaries of charity and tax
- 11 Recent developments in charity taxation in the United Kingdom: the law gives and the law takes away
- 12 Not-for-profit tax reform in Australia: opportunities and challenges
- Part IV Regulation
- Index
11 - Recent developments in charity taxation in the United Kingdom: the law gives and the law takes away
from Part III - Taxation
Published online by Cambridge University Press: 05 July 2014
- Not-for-Profit Law
- Not-for-Profit Law
- Copyright page
- Contents
- Contributors
- Figure and tables
- Foreword
- Acknowledgements
- Abbreviations
- Table of Cases
- Table of legislation
- Introduction: theoretical and comparative perspectives on not-for-profit law
- Part I Politics
- Part II Charity
- Part III Taxation
- 9 The taxtreatment of charitable contributions in a personal income tax: lessons from theory and the Canadian experience
- 10 The boundaries of charity and tax
- 11 Recent developments in charity taxation in the United Kingdom: the law gives and the law takes away
- 12 Not-for-profit tax reform in Australia: opportunities and challenges
- Part IV Regulation
- Index
Summary
- Type
- Chapter
- Information
- Not-for-Profit LawTheoretical and Comparative Perspectives, pp. 254 - 275Publisher: Cambridge University PressPrint publication year: 2014
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