BIM58200 - Grant aided bodies: contents

There are a number of business support bodies that provide services formerly delivered by central or local government. The taxation treatment of income and expenditure of such a body is determined by whether the body’s activities (in whole or in part) comprise the carrying on of a trade.

This section is about the taxation of the bodies themselves. The rules about deductibility of contributions to some such bodies are explained in BIM47610.

This chapter covers:

1. BIM58201

   Grants or donations
2. BIM58205

   Training schemes
3. BIM58210

   Arms length management organisations (ALMOs)