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A B C D E F G H I J K L M N O P R S T V W Y

Trading by charities and their subsidiaries

Trading by charities and their subsidiaries

Many charities carry out trading activities either as part of the delivery of their charitable purposes or as a means of generating a valuable income stream. Charity shops for example have become increasingly common on the high street and many charities sell cards and gifts during the holiday periods.

The rules on trading by charities are complex but every charity needs to be aware of them in order to avoid falling foul of the rules or incurring an unnecessary tax charge.

The law around trading establishes various categories of trading and charity trustees need to be clear upon what category their organisation’s trading activities fall into and whether or not it should be carried out through a separate trading subsidiary.

Our Charity Law solicitors can provide advice upon the nature of your trading activities and assist you in putting in place appropriate, tax efficient structures including the creation of wholly owned trading subsidiaries, ensuring that your charity’s assets are protected and that you are complying with the trading rules.

Charities Newsletter

Our team of Charity solicitors publish a quarterly newsletter covering the latest legal news and developments in the world of Charities and Social Enterprises. To find out more please visit the CSE News page in the Publications section.

Charity Blog

Our Charity Law Solicitors regularly write blogs on issues affecting the sector, click here to read our Charity Law blog.

Useful downloads

Charities and Social Enterprises leaflet

Charities - Services for the Non-Domiciled Philanthropist

 

Twitter

Follow us for news from the sector and details of upcoming events - @BrabnersCharity