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Trustees, Trading and Tax – updated Charity Commission Guidance CC35

26th February 2016

Some charities engage in trading as a way to raise funds or to further their objects. This guidance explains how a charity can trade itself, and when a trading subsidiary should be established.

The guidance also contains some basic information on the application of income and corporation tax on trading profits CC35.

CC35: Trustees, trading and tax (Feb 2016)

  • Charity registration
  • Restructuring
  • Governance and constitutional issues
  • Trustees' duties and responsibilities
  • Mergers and joint working
  • Commercial contracts
  • Company law and company secretarial
  • Regulations and compliance
  • Strategy and sustainability
  • Funding