In this section:
Trading and business activities: the basicsWhat's meant by trading and business activities, and what tax and VAT implications they have for your charity
Tax exemptions on charity trading profitsHow and when your charity can benefit from a tax exemption or tax reduction on trading profits
Tax and charity subsidiary trading companiesUnderstand the benefits for your charity of using a subsidiary trading company, and the tax and VAT obligations and reliefs
Contrasting Tax and VAT treatment of some activitiesIn some circumstances the tax and VAT treatment of certain activities will be contrasting.