Charities, trading and the law:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Bristol
Jordans
2009
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 337 S. |
| ISBN: | 9781846611063 1846611067 |
Internformat
MARC
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| 100 | 1 | |a Lloyd, Stephen |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Charities, trading and the law |c Stephen Lloyd ; Alice Faure Walker |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Bristol |b Jordans |c 2009 | |
| 300 | |a XVIII, 337 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Charity laws and legislation / Great Britain | |
| 650 | 4 | |a Commercial law / Great Britain | |
| 651 | 4 | |a Großbritannien | |
| 700 | 1 | |a Faure Walker, Alice |e Verfasser |4 aut | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-016684255 | ||
Datensatz im Suchindex
| _version_ | 1804137937826217984 |
|---|---|
| adam_text | CONTENTS PREFACE CHAPTER 1 INTRODUCTION CAN CHARITIES TRADE? SOCIAL
ENTERPRISE THE CHALLENGES OF TRADING HOW TO USE THIS BOOK CHAPTER 2
CHARITY TRADING - THE BASICS PRIMARY PURPOSE AND NON-PRIMARY PURPOSE
TRADING IS THERE POWER TO TRADE? OBJECTS AND POWERS CHANGING THE
CONSTITUTION THE CONSEQUENCES OF TRADING WITHOUT APPROPRIATE POWERS DOES
CHARITY LAW ALLOW THE ACTIVITY? TAX EXEMPTIONS PRIMARY PURPOSE TRADING
ANCILLARY TRADING FUNDRAISING EVENTS DONATED GOODS ANNUAL PAYMENTS
SMALL-SCALE TRADING WHAT PROFIT? HOW MUCH TAX? USE OF A TRADING
SUBSIDIARY VAT EXEMPT SUPPLIES ZERO RATING FAILURE TO REGISTER FOR VAT
RATE RELIEF THE CHARITY SORP CHANTIES ACT 1993 1 1 * 3 5 7 7 8 8 9 9 10
14 14 14 14 14 14 15 15 18 19 20 20 1 2 23 24 24 25 25 VIII CHARITIES,
TRADING AND THE LAW CHAPTER 3 PRIMARY PURPOSE TRADING 27 INTRODUCTION 27
EXAMPLES OF PRIMARY PURPOSE TRADING 28 THE PREVENTION OR RELIEF OF
POVERTY 28 THE ADVANCEMENT OF EDUCATION 28 THE ADVANCEMENT OF RELIGION
29 THE ADVANCEMENT OF HEALTH OR THE SAVING OF LIVES 29 THE ADVANCEMENT
OF CITIZENSHIP AND COMMUNITY DEVELOPMENT 29 THE ADVANCEMENT OF THE ARTS,
CULTURE, HERITAGE OR SCIENCE 29 THE ADVANCEMENT OF AMATEUR SPORT 30 THE
ADVANCEMENT OF HUMAN RIGHTS 30 THE ADVANCEMENT OF ENVIRONMENTAL
PROTECTION OR IMPROVEMENT 30 THE RELIEF OF THOSE IN NEED BY REASON OF
YOUTH, AGE, ILL-HEALTH, DISABILITY, FINANCIAL HARDSHIP OR OTHER
DISADVANTAGE 30 THE ADVANCEMENT OF ANIMAL WELFARE 31 OTHER CHARITABLE
PURPOSES 31 CONSTITUTIONAL AND CHARITY LAW ISSUES 31 DOES THE CHARITY
HAVE POWER TO TRADE? 31 CHARITY LAW 32 WORK BY THE BENEFICIARIES 32 TAX
32 EXEMPTION FROM TAX 32 UK CHARITIES ONLY 33 THE TEST 33 OPTION ONE:
CARRYING OUT A PRIMARY PURPOSE 33 OPTION TWO: WORK BY THE BENEFICIARIES
34 THE PURPOSES OF THE CHARITY 35 VAT 35 ADMISSION TO CULTURAL PREMISES
36 AMBULANCE SERVICES 37 EDUCATIONAL SUPPLIES 37 RESEARCH 39 SPORT 39
NURSERY AND CRECHE FACILITIES 40 HEALTH AND WELFARE SERVICES 40 RENTAL
AND PROPERTY 41 ZERO RATING 41 RATE RELIEF 42 SORP 42 CHARITIES ACT 1993
42 PARTICULAR ISSUES - RIGHTS OF ADMISSION TO CHARITY PREMISES 43
RESEARCH 44 PUBLIC BENEFIT 46 FEE-CHARGING 48 PRIVATE BENEFIT 49
COMPLYING WITH THE PUBLIC BENEFIT RULES 50 CONTENTS PUBLIC SERVICE
DELIVERY ARE WE OPERATING UNDER A CONTRACT OR A GRANT ARRANGEMENT? HOW
TO DISTINGUISH A CONTRACT FROM A GRANT MISSION DRIFT NEGOTIATION OF
TERMS PUBLIC PROCUREMENT STATE AID ANCILLARY TRADING MIXED TRADING WHAT
IS MIXED TRADING? CHARITY LAW TAX VAT CONCLUSION CHAPTER 4 CHARITY SALES
ACTIVITY INTRODUCTION THE SALE OF BOUGHT-IN OR MANUFACTURED GOODS
PRIMARY PURPOSE TRADING SALES AT FUNDRAISING EVENTS SMALL SCALE
EXEMPTION VAT RATE RELIEF TRADING COMPANIES THE SALE OF DONATED GOODS
DOES THE SALE OF DONATED GOODS CONSTITUTE TRADING? ALTERATIONS AND
IMPROVEMENTS VAT RATE RELIEF USE OF A TRADING COMPANY FOR THE SALE OF
DONATED GOODS THE GIFT AID SCHEME FOR SALES OF DONATED GOODS HOW DOES
THE SCHEME WORK? RATE RELIEF CHARITY LAW USE OF A TRADING SUBSIDIARY
CONCLUSION MIXED SALES ACTIVITY THE COMPLICATIONS RATE RELIEF TRADING
SUBSIDIARY WHAT HAPPENS IN PRACTICE? CHARITIES ACT 1993 SPECIAL CASES
CONCESSIONS CHRISTMAS CARDS SUGGESTED DONATION SALES CHARITY
CATALOGUES AND INTERNET SALES 52 52 53 55 55 57 60 60 61 61 62 62 63 63
65 65 66 66 68 68 69 69 69 70 70 71 72 73 73 75 75 77 77 77 78 78 78 78
79 79 80 80 80 81 83 83 CHARITIES, TRADING AND THE LAW CHARITY AUCTIONS
4 GOOD GIFTS 84 CONCLUSION 5 CHAPTER 5 FUNDRAISING INTRODUCTION
87 IS FUNDRAISING TRADING? ^8 PROFIT MOTIVE 89 REPETITION 89 SELLING
ORGANISATION 90 METHOD OF ACQUISITION 90 NATURE OF THE ASSET 90 WHETHER
WORK WAS DONE ON AN OBJECT BEFORE RESALE 90 INTERVAL BETWEEN PURCHASE
AND SALE 90 EXISTING CONNECTIONS 90 THE SOURCE OF FINANCE 91 PRIMARY
PURPOSE TRADING 93 FUNDRAISING EVENTS 94 IS A FUNDRAISING EVENT TRADING?
94 IS THERE POWER TO TRADE? 94 DOES CHARITY LAW ALLOW THE ACTIVITY? 94
THE TAX AND VAT EXEMPTION FOR ONE-OFF FUNDRAISING EVENTS 95 WHO DOES
THE EXEMPTION APPLY TO? 95 WHAT EVENTS DOES IT APPLY TO? 95 NUMBER OF
EVENTS 96 WHAT IS A LOCATION? 97 ACCOMMODATION 97 DISTORTING COMPETITION
98 HOW IS THE EXEMPTION APPLIED? 98 DIRECT TAX 99 OTHER CONSIDERATIONS
99 CHALLENGE EVENTS 101 DIRECT TAX 101 VAT 101 DOES THE ONE-OFF
FUNDRAISING EXEMPTION APPLY? 102 EVENTS RUN BY A COMMERCIAL OPERATOR 102
EVENTS INVOLVING MORE THAN TWO NIGHTS ACCOMMODATION 103 GIFT AID 103
DONATION FROM TRAVEL COMPANY 104 TAX AND VAT - CONCLUSION 104 OTHER
ISSUES 105 TRAVEL LAW 105 PROFESSIONAL FUNDRAISERS 106 COMMERCIAL
PARTICIPATORS 106 PARTNERSHIPS WITH BUSINESSES 106 CAUSE-RELATED
MARKETING - USE OF A CHARITY S NAME AND LOGO 106 CONSTITUTIONAL POWERS
AND CHARITY LAW CONSIDERATIONS 107 CONTENTS TAX VAT COMMERCIAL
PARTICIPATORS WHAT IS A COMMERCIAL PARTICIPATOR? STATEMENTS WRITTEN
AGREEMENTS OTHER PROVISIONS TERMS OF THE ARRANGEMENT SPONSORSHIP
CONSTITUTIONAL POWERS AND CHARITY LAW CONSIDERATIONS TAX PRIMARY PURPOSE
TRADING ONE-OFF FUNDRAISING EXEMPTION SMALL SCALE TRADING IS THERE A
PROFIT? TRADING SUBSIDIARY CHARITABLE FOUNDATIONS ADDITIONAL SERVICES
VAT THE AGREEMENT MORE COMPLICATED ARRANGEMENTS AFFINITY CARDS CHARITY
LAW VAT TAX CHARITIES ACT 1993 LOTTERIES CONCLUSION CHAPTER 6 INCOME
FROM CHARITY PROPERTY INTRODUCTION IS THIS TRADING? WHERE THE ACTIVITY
IS TRADING IS THIS PRIMARY PURPOSE TRADING? IS THERE A PROFIT? CHARITY
LAW CONSIDERATIONS CHAPTER 7 THE TRADING SUBSIDIARY INTRODUCTION WHEN
SHOULD A CHARITY ESTABLISH A TRADING COMPANY? CHARITY LAW TAX RISK
PREMISES SALE OF GOODS AND CONSUMER PROTECTION OTHER RISKS 109 109 111
111 114 118 120 120 123 123 124 125 126 126 126 126 126 127 127 128 129
130 130 131 132 132 133 135 137 137 137 138 138 139 140 143 143 144 144
145 145 146 147 147 XII CHARITIES, TRADING AND THE LAW RISK MANAGEMENT
147 LIMITED LIABILITY 148 ADMINISTRATION 148 MANAGEMENT 149 BRANDING 149
VAT 150 WORKING JOINTLY 150 WHAT ARE THE DISADVANTAGES? 151 COSTS AND
ADMINISTRATION 151 VAT 151 RATING AND OTHER RELIEFS 151 ESTABLISHING A
TRADING COMPANY 152 FORMING A COMPANY 152 WHAT IS A TRADING COMPANY? 152
MEMORANDUM OF ASSOCIATION 153 THE OBJECTS CLAUSE 153 THE CAPITAL CLAUSE
153 TYPES OF SHARES 154 DIVIDENDS 155 NAME 155 ARTICLES OF ASSOCIATION
156 WHAT IS THE AUTHORISED SHARE CAPITAL? 156 WHAT IS THE SHARE
STRUCTURE? 156 HOW ARE THE DIRECTORS TO BE APPOINTED? 156 COMPANY LAW
REFORM 157 INVESTMENT BY A CHARITY IN A TRADING COMPANY 157 POWER TO
INVEST 158 TRUSTEES DUTIES WHEN INVESTING 158 THE GENERAL DUTY OF CARE
159 STANDARD INVESTMENT CRITERIA 159 ADVICE 160 REVIEW 160 TRADING
SUBSIDIARY 160 TAX CONSIDERATIONS 163 NON-FINANCIAL CONSIDERATIONS 165
COMPLEMENTARY ACTIVITIES 165 GOODWILL 166 ETHICAL CONSIDERATIONS 166 HOW
TO INVEST 167 LOANS BY THE CHARITY 168 A PROPER RATE OF INTEREST 168
SECURITY FOR A LOAN 170 REPAYMENT OF THE LOAN 170 SHARES PURCHASED BY
THE CHARITY 172 CONVERTING LOAN FINANCE INTO SHARES 173 PRIMARY PURPOSE
TRADING ] 73 THIRD PARTY FINANCE 174 GUARANTEES 177 CONTENTS XIII VAT
AND VAT GROUPS 179 THE BOARD 179 MAKE-UP OF THE BOARD 179 PAYMENT OF
CHARITY TRUSTEES 182 COMPANIES ACT 2006 - DUTIES OF TRADING SUBSIDIARY
DIRECTORS 182 ADMINISTRATION 185 THE RELATIONSHIP BETWEEN CHARITY AND
TRADING COMPANY 185 COST SHARING 185 NAME AND LOGO 187 DATA 188 PREMISES
189 EMPLOYEES 190 AGREEMENT 191 TRANSFER PRICING 191 BANK ACCOUNTS 192
MINUTES 192 ACCOUNTS AND COMPANY FILINGS 192 COMPANY INFORMATION 193
SEPARATE IDENTITY 193 EMPLOYEE SHAREHOLDINGS/PROFIT BONUSES 194 TAXATION
195 TAXATION OF PROFITS 195 SHEDDING PROFITS BY MANAGEMENT CHARGES 196
PAYMENT OF PROFIT BY WAY OF DIVIDENDS 196 PAYMENT OF PROFIT USING GIFT
AID 197 JOINT VENTURES 198 PRACTICAL CONSIDERATIONS 199 GIFT AID 200
INVESTMENT 202 COMMUNITY INTEREST COMPANIES 202 COMMUNITY INTEREST TEST
203 ASSET LOCK 203 OTHER FEATURES 203 ESTABLISHING A TRADING SUBSIDIARY
AS A C1C 204 CONSOLIDATION OF ACCOUNTS 205 CONCLUSION 206 CHAPTER 8
CONTRACTS AND THE REGULATION OF TRADING 207 INTRODUCTION 207 CONTRACTS
208 GENERAL PRINCIPLES OF CONTRACT LAW 208 EXISTENCE OF A CONTRACT 208
TERMS OF THE CONTRACT 209 SIGNING CONTRACTS 210 BUYING AND SELLING GOODS
AND SERVICES 210 TYPES OF CONTRACT 210 IMPLIED TERMS 210 XIV CHARITIES,
TRADING AND THE LAW MISREPRESENTATION 211 CONTRACTING OUT 212 THE
REASONABLENESS TEST AND THE FAIRNESS TEST 213 BREACH OF CONTRACT 214
BREACH BY THE SELLER 214 NON-DELIVERY BY THE SELLER 215 DELAY IN
DELIVERY 215 DEFECTIVE QUALITY 215 OBLIGATION TO MITIGATE 216 SELLER S
REMEDIES FOR BUYER S BREACH OF CONTRACT 216 THE SUPPLY OF SERVICES -
ADDITIONAL POINTS 217 SUITABLE MATERIALS 217 REASONABLE PERIOD 217
REASONABLE PRICE 217 STANDARD TERMS OF BUSINESS 218 CHECKLIST OF
STANDARD TERMS AND CONDITIONS 218 LIABILITIES TO THIRD PARTIES 220
CONTRACTS (RIGHTS OF THIRD PARTIES) ACT 1999 221 NEGLIGENCE 221 LIMITING
LIABILITY FOR NEGLIGENCE 223 CONSUMER PROTECTION AND RELATED REGULATION
223 CONSUMER PROTECTION ACT 1987 AND THE SUPPLY OF GOODS 223 CONSUMER
SAFETY 225 THE CONSUMER PROTECTION FROM UNFAIR TRADING REGULATIONS 2008
226 DESCRIPTION OF GOODS AND SERVICES 226 OTHER REGULATIONS 227
CONTRACTS MADE AWAY FROM BUSINESS PREMISES 227 FOOD 227 CONSUMER CREDIT
ACTS 1974 AND 2006 227 FINANCIAL SERVICES 227 LICENSING 228 COMPANY LAW
228 INTERNET AND ELECTRONIC TRADING 228 WEBSITE TERMS AND CONDITIONS 229
THE ELECTRONIC COMMERCE (EC DIRECTIVE) REGULATIONS 2002 229 THE CONSUMER
PROTECTION (DISTANCE SELLING) REGULATIONS 2000 231 OTHER REGULATION 232
TECHNICAL ISSUES 232 WEB-HOSTING 232 SETTING UP AND RUNNING AN ONLINE
SHOP 233 SECURE PAYMENTS 233 DELIVERY 234 CONTENTS OF THE SITE 234
PROMOTION 234 ADVERTISING 234 ADVERTISING STANDARDS AUTHORITY (ASA) 235
VERTISING 235 NON-BROADCAST ADVERTISING 235 CONTENTS MISLEADING
ADVERTISING COMPARATIVE ADVERTISING OFFENSIVE ADVERTISING HOW DOES THE
ASA OPERATE? OTHER CODES AND LEGISLATION COMPETITION LAW INTRODUCTION
OVERVIEW ANTI-COMPETITIVE AGREEMENTS ABUSE OF A DOMINANT POSITION STATE
AID MERGER CONTROL CHAPTER 9 INTELLECTUAL PROPERTY RIGHTS AND USE OF
INFORMATION INTRODUCTION COPYRIGHT COPYRIGHT INFRINGEMENT REMEDIES
POSSESSION OR LEGAL OWNERSHIP FLEXIBILITY OF COPYRIGHT DEALING WITH
COPYRIGHT: ASSIGNMENT AND LICENCES MORAL RIGHTS RENTAL AND LENDING
RIGHTS SOFTWARE AND COPYRIGHT WHAT WILL THE PURCHASER GET? WHO OBTAINS
COPYRIGHT IN THE SOFTWARE? TIMETABLE AND DELIVERY PRICE WARRANTIES
ADDITIONAL WORK AND CHARGES ACCEPTANCE INSTALLATION INDEMNITY LIMITS ON
LIABILITY INSURANCE PURCHASER REMEDIES ESCROW MAINTENANCE CONTRACTS
SOFTWARE LEASING CONTRACTS NAMES AND LOGOS THE COMMERCIAL EXPLOITATION
OF NAMES TRADE MARKS WHAT IS A TRADE MARK? WHAT CANNOT BE REGISTERED AS
A TRADE MARK? WHY HAVE A TRADE MARK? HOW DO YOU REGISTER A TRADE MARK?
CAN REGISTRATION OF A TRADE MARK BE REVOKED? LICENSING OF TRADE MARKS BY
A CHARITY TO ITS TRADING COMPANY 235 236 236 236 237 237 237 238 238 239
239 240 241 241 241 244 245 245 245 246 246 247 247 247 248 248 248 249
249 249 249 250 250 250 250 251 252 252 253 254 254 254 255 255 256 256
XVI CHARITIES, TRADING AND THE LAW TRADE MARKS OUTSIDE THE UNITED
KINGDOM? 256 EUROPEAN COMMUNITY 256 THE MADRID PROTOCOL 257 DOMAIN NAMES
257 COSTS IN RELATION TO DOMAIN NAMES 257 ISSUES TO CONSIDER WHEN
REGISTERING A DOMAIN NAME 258 SEARCHES 258 DOMAIN NAMES AND TRADE MARKS
- A COMPARISON 258 TRADE MARK INFRINGEMENT AND DOMAIN NAME DISPUTES 259
PATENTS 259 WHAT IS A PATENT? 259 HOW SHOULD A PATENT BE APPLIED FOR?
260 AN EMPLOYER 260 INDEPENDENT CONSULTANTS 260 INTERNATIONAL ASPECTS
260 CHARITIES AND PATENTS 260 REGISTERED DESIGNS AND DESIGN RIGHTS 261
DESIGN RIGHT AND COPYRIGHT 261 REGISTERED DESIGN 262 DATABASES 262
STORAGE AND USE OF DATA 262 DATABASES AND COPYRIGHT 263 THE DATABASE
RIGHT 263 OWNERSHIP OF RIGHTS IN A DATABASE 263 CHECKLIST FOR THOSE
USING A DATABASE 264 COMPLETE COPIES 264 PUBLIC DOMAIN 264 EXTRACTS 264
DAMAGES 264 DATA PROTECTION 264 LISTS 265 ELECTRONIC DIRECT MARKETING
266 CONCLUSION 267 CONFIDENTIAL INFORMATION 267 CHAPTER 10 INSURANCE 269
INTRODUCTION 269 AN INTRODUCTION TO THE WORLD OF INSURANCE 270 JARGON
270 UTMOST GOOD FAITH 271 AVERAGE 271 INDEMNITY CALCULATION 271 EXCESSES
272 COMPULSORY INSURANCE 272 EMPLOYERS LIABILITY COMPULSORY INSURANCE
272 MOTOR INSURANCE 273 CONTENTS RECOMMENDED INSURANCE COVER DAMAGE TO
BUILDINGS INSURANCE INSURANCE AGAINST LOSS AND DAMAGE TO CONTENTS
BUSINESS INTERRUPTION INSURANCE PUBLIC LIABILITY INSURANCE RISKS ARISING
FROM THE OWNERSHIP, OCCUPATION OR MANAGEMENT OF PREMISES EMPLOYEES
ACTIVITIES EXCLUSIONS PRODUCT LIABILITY INSURANCE PROFESSIONAL INDEMNITY
INSURANCE OTHER INSURANCE LEGAL EXPENSES INSURANCE LIBEL INSURANCE
FIDELITY INSURANCE TRUSTEE INDEMNITY (OR DIRECTORS AND OFFICERS
LIABILITY) INSURANCE INTERNET AND CYBERLIABILITY INSURANCE GOODS IN
TRANSIT INSURANCE POLICIES AND OTHERS PRACTICAL CONSIDERATIONS WHEN IS
IT WORTHWHILE TAKING OUT INSURANCE? NEGOTIATING COVER PACKAGE COVER HOW
TO BUY EFFECTIVELY RENEWAL ONGOING OBLIGATIONS RISK MANAGEMENT CHAPTER
11 INSOLVENCY INTRODUCTION WHAT IS INSOLVENCY? THE GOING CONCERN TEST
THE BALANCE SHEET TEST INTERRELATIONSHIP OF THE CASH FLOW AND BALANCE
SHEET TESTS THE INSOLVENCY OF TRUSTS AND UNINCORPORATED ASSOCIATIONS
CHARITABLE TRUST UNINCORPORATED ASSOCIATION PROCESS INCORPORATION THE
INSOLVENCY OF INCORPORATED ORGANISATIONS ADMINISTRATION COMPANY
VOLUNTARY ARRANGEMENT ADMINISTRATIVE RECEIVERSHIP SCHEME OF ARRANGEMENT
LIQUIDATION COMPULSORY LIQUIDATION CREDITORS VOLUNTARV LIQUIDATION 274
274 275 276 276 276 277 277 278 278 279 279 279 279 280 280 280 281 281
281 282 282 282 283 283 283 285 285 285 286 286 287 288 288 290 290 291
291 292 294 295 296 296 296 297 XVIII CHARITIES, TRADING AND THE LAW THE
LIQUIDATOR 297 MEMBERS VOLUNTARY LIQUIDATION 298 DISPUTED DEBTS 298
COMPANIES LIMITED BY GUARANTEE 299 LOSS OF LIMITED LIABILITY PROTECTION
299 FRAUDULENT TRADING 299 WRONGFUL TRADING 300 LOOMING INSOLVENCY - THE
PRACTICAL IMPLICATIONS 302 THE IMPLICATIONS FOR UNINCORPORATED
ORGANISATIONS 302 THE IMPLICATIONS FOR COMPANIES 302 THE CONCERNS OF THE
CHARITY COMMISSION 303 PERSONAL GUARANTEES 304 PERSONAL LIABILITIES OF
CHARITY TRUSTEES - WHAT CAN BE DONE? 304 LIMITING LIABILITY BY INSURANCE
304 LIMITING LIABILITY BY CONTRACT 305 LIMITING LIABILITY BY
INCORPORATION 306 THE CONSEQUENCES OF INSOLVENCY 306 UNCOMPLETED
CONTRACTS 306 EMPLOYMENT RIGHTS OF EMPLOYEES 307 THE INTERRELATIONSHIP
BETWEEN AN INSOLVENT TRADING COMPANY AND ITS PARENT CHARITY 308
CONCLUSION 310 APPENDIX 1 USEFUL ADDRESSES 311 INDEX 315
|
| adam_txt |
CONTENTS PREFACE CHAPTER 1 INTRODUCTION CAN CHARITIES TRADE? SOCIAL
ENTERPRISE THE CHALLENGES OF TRADING HOW TO USE THIS BOOK CHAPTER 2
CHARITY TRADING - THE BASICS PRIMARY PURPOSE AND NON-PRIMARY PURPOSE
TRADING IS THERE POWER TO TRADE? OBJECTS AND POWERS CHANGING THE
CONSTITUTION THE CONSEQUENCES OF TRADING WITHOUT APPROPRIATE POWERS DOES
CHARITY LAW ALLOW THE ACTIVITY? TAX EXEMPTIONS PRIMARY PURPOSE TRADING
ANCILLARY TRADING FUNDRAISING EVENTS DONATED GOODS ANNUAL PAYMENTS
SMALL-SCALE TRADING WHAT PROFIT? HOW MUCH TAX? USE OF A TRADING
SUBSIDIARY VAT EXEMPT SUPPLIES ZERO RATING FAILURE TO REGISTER FOR VAT
RATE RELIEF THE CHARITY SORP CHANTIES ACT 1993 1 1 * 3 5 7 7 8 8 9 9 10
14 14 14 14 14 14 15 15 18 19 20 20 1 2 23 24 24 25 25 VIII CHARITIES,
TRADING AND THE LAW CHAPTER 3 PRIMARY PURPOSE TRADING 27 INTRODUCTION 27
EXAMPLES OF PRIMARY PURPOSE TRADING 28 THE PREVENTION OR RELIEF OF
POVERTY 28 THE ADVANCEMENT OF EDUCATION 28 THE ADVANCEMENT OF RELIGION
29 THE ADVANCEMENT OF HEALTH OR THE SAVING OF LIVES 29 THE ADVANCEMENT
OF CITIZENSHIP AND COMMUNITY DEVELOPMENT 29 THE ADVANCEMENT OF THE ARTS,
CULTURE, HERITAGE OR SCIENCE 29 THE ADVANCEMENT OF AMATEUR SPORT 30 THE
ADVANCEMENT OF HUMAN RIGHTS 30 THE ADVANCEMENT OF ENVIRONMENTAL
PROTECTION OR IMPROVEMENT 30 THE RELIEF OF THOSE IN NEED BY REASON OF
YOUTH, AGE, ILL-HEALTH, DISABILITY, FINANCIAL HARDSHIP OR OTHER
DISADVANTAGE 30 THE ADVANCEMENT OF ANIMAL WELFARE 31 OTHER CHARITABLE
PURPOSES 31 CONSTITUTIONAL AND CHARITY LAW ISSUES 31 DOES THE CHARITY
HAVE POWER TO TRADE? 31 CHARITY LAW 32 WORK BY THE BENEFICIARIES 32 TAX
32 EXEMPTION FROM TAX 32 UK CHARITIES ONLY 33 THE TEST 33 OPTION ONE:
CARRYING OUT A PRIMARY PURPOSE 33 OPTION TWO: WORK BY THE BENEFICIARIES
34 THE PURPOSES OF THE CHARITY 35 VAT 35 ADMISSION TO CULTURAL PREMISES
36 AMBULANCE SERVICES 37 EDUCATIONAL SUPPLIES 37 RESEARCH 39 SPORT 39
NURSERY AND CRECHE FACILITIES 40 HEALTH AND WELFARE SERVICES 40 RENTAL
AND PROPERTY 41 ZERO RATING 41 RATE RELIEF 42 SORP 42 CHARITIES ACT 1993
42 PARTICULAR ISSUES - RIGHTS OF ADMISSION TO CHARITY PREMISES 43
RESEARCH 44 PUBLIC BENEFIT 46 FEE-CHARGING 48 PRIVATE BENEFIT 49
COMPLYING WITH THE PUBLIC BENEFIT RULES 50 CONTENTS PUBLIC SERVICE
DELIVERY ARE WE OPERATING UNDER A CONTRACT OR A GRANT ARRANGEMENT? HOW
TO DISTINGUISH A CONTRACT FROM A GRANT MISSION DRIFT NEGOTIATION OF
TERMS PUBLIC PROCUREMENT STATE AID ANCILLARY TRADING MIXED TRADING WHAT
IS MIXED TRADING? CHARITY LAW TAX VAT CONCLUSION CHAPTER 4 CHARITY SALES
ACTIVITY INTRODUCTION THE SALE OF BOUGHT-IN OR MANUFACTURED GOODS
PRIMARY PURPOSE TRADING SALES AT FUNDRAISING EVENTS SMALL SCALE
EXEMPTION VAT RATE RELIEF TRADING COMPANIES THE SALE OF DONATED GOODS
DOES THE SALE OF DONATED GOODS CONSTITUTE TRADING? ALTERATIONS AND
IMPROVEMENTS VAT RATE RELIEF USE OF A TRADING COMPANY FOR THE SALE OF
DONATED GOODS THE GIFT AID SCHEME FOR SALES OF DONATED GOODS HOW DOES
THE SCHEME WORK? RATE RELIEF CHARITY LAW USE OF A TRADING SUBSIDIARY
CONCLUSION MIXED SALES ACTIVITY THE COMPLICATIONS RATE RELIEF TRADING
SUBSIDIARY WHAT HAPPENS IN PRACTICE? CHARITIES ACT 1993 SPECIAL CASES
CONCESSIONS CHRISTMAS CARDS 'SUGGESTED DONATION' SALES CHARITY
CATALOGUES AND INTERNET SALES 52 52 53 55 55 57 60 60 61 61 62 62 63 63
65 65 66 66 68 68 69 69 69 70 70 71 72 73 73 75 75 77 77 77 78 78 78 78
79 79 80 80 80 81 83 83 CHARITIES, TRADING AND THE LAW CHARITY AUCTIONS
4 'GOOD' GIFTS 84 CONCLUSION 5 CHAPTER 5 FUNDRAISING ' INTRODUCTION
87 IS FUNDRAISING TRADING? ^8 PROFIT MOTIVE 89 REPETITION 89 SELLING
ORGANISATION 90 METHOD OF ACQUISITION 90 NATURE OF THE ASSET 90 WHETHER
WORK WAS DONE ON AN OBJECT BEFORE RESALE 90 INTERVAL BETWEEN PURCHASE
AND SALE 90 EXISTING CONNECTIONS 90 THE SOURCE OF FINANCE 91 PRIMARY
PURPOSE TRADING 93 FUNDRAISING EVENTS 94 IS A FUNDRAISING EVENT TRADING?
94 IS THERE POWER TO TRADE? 94 DOES CHARITY LAW ALLOW THE ACTIVITY? 94
THE TAX AND VAT EXEMPTION FOR 'ONE-OFF' FUNDRAISING EVENTS 95 WHO DOES
THE EXEMPTION APPLY TO? 95 WHAT EVENTS DOES IT APPLY TO? 95 NUMBER OF
EVENTS 96 WHAT IS A LOCATION? 97 ACCOMMODATION 97 DISTORTING COMPETITION
98 HOW IS THE EXEMPTION APPLIED? 98 DIRECT TAX 99 OTHER CONSIDERATIONS
99 CHALLENGE EVENTS 101 DIRECT TAX 101 VAT 101 DOES THE "ONE-OFF'
FUNDRAISING EXEMPTION APPLY? 102 EVENTS RUN BY A COMMERCIAL OPERATOR 102
EVENTS INVOLVING MORE THAN TWO NIGHTS' ACCOMMODATION 103 GIFT AID 103
DONATION FROM TRAVEL COMPANY 104 TAX AND VAT - CONCLUSION 104 OTHER
ISSUES 105 TRAVEL LAW 105 PROFESSIONAL FUNDRAISERS 106 COMMERCIAL
PARTICIPATORS 106 PARTNERSHIPS WITH BUSINESSES 106 CAUSE-RELATED
MARKETING - USE OF A CHARITY'S NAME AND LOGO 106 CONSTITUTIONAL POWERS
AND CHARITY LAW CONSIDERATIONS 107 CONTENTS TAX VAT COMMERCIAL
PARTICIPATORS WHAT IS A COMMERCIAL PARTICIPATOR? STATEMENTS WRITTEN
AGREEMENTS OTHER PROVISIONS TERMS OF THE ARRANGEMENT SPONSORSHIP
CONSTITUTIONAL POWERS AND CHARITY LAW CONSIDERATIONS TAX PRIMARY PURPOSE
TRADING 'ONE-OFF' FUNDRAISING EXEMPTION SMALL SCALE TRADING IS THERE A
PROFIT? TRADING SUBSIDIARY CHARITABLE FOUNDATIONS ADDITIONAL SERVICES
VAT THE AGREEMENT MORE COMPLICATED ARRANGEMENTS AFFINITY CARDS CHARITY
LAW VAT TAX CHARITIES ACT 1993 LOTTERIES CONCLUSION CHAPTER 6 INCOME
FROM CHARITY PROPERTY INTRODUCTION IS THIS TRADING? WHERE THE ACTIVITY
IS TRADING IS THIS PRIMARY PURPOSE TRADING? IS THERE A PROFIT? CHARITY
LAW CONSIDERATIONS CHAPTER 7 THE TRADING SUBSIDIARY INTRODUCTION WHEN
SHOULD A CHARITY ESTABLISH A TRADING COMPANY? CHARITY LAW TAX RISK
PREMISES SALE OF GOODS AND CONSUMER PROTECTION OTHER RISKS 109 109 111
111 114 118 120 120 123 123 124 125 126 126 126 126 126 127 127 128 129
130 130 131 132 132 133 135 137 137 137 138 138 139 140 143 143 144 144
145 145 146 147 147 XII CHARITIES, TRADING AND THE LAW RISK MANAGEMENT
147 LIMITED LIABILITY 148 ADMINISTRATION 148 MANAGEMENT 149 BRANDING 149
VAT 150 WORKING JOINTLY 150 WHAT ARE THE DISADVANTAGES? 151 COSTS AND
ADMINISTRATION 151 VAT 151 RATING AND OTHER RELIEFS 151 ESTABLISHING A
TRADING COMPANY 152 FORMING A COMPANY 152 WHAT IS A TRADING COMPANY? 152
MEMORANDUM OF ASSOCIATION 153 THE OBJECTS CLAUSE 153 THE CAPITAL CLAUSE
153 TYPES OF SHARES 154 DIVIDENDS 155 NAME 155 ARTICLES OF ASSOCIATION
156 WHAT IS THE AUTHORISED SHARE CAPITAL? 156 WHAT IS THE SHARE
STRUCTURE? 156 HOW ARE THE DIRECTORS TO BE APPOINTED? 156 COMPANY LAW
REFORM 157 INVESTMENT BY A CHARITY IN A TRADING COMPANY 157 POWER TO
INVEST 158 TRUSTEES' DUTIES WHEN INVESTING 158 THE GENERAL DUTY OF CARE
159 STANDARD INVESTMENT CRITERIA 159 ADVICE 160 REVIEW 160 TRADING
SUBSIDIARY 160 TAX CONSIDERATIONS 163 NON-FINANCIAL CONSIDERATIONS 165
COMPLEMENTARY ACTIVITIES 165 GOODWILL 166 ETHICAL CONSIDERATIONS 166 HOW
TO INVEST 167 LOANS BY THE CHARITY 168 A PROPER RATE OF INTEREST 168
SECURITY FOR A LOAN 170 REPAYMENT OF THE LOAN 170 SHARES PURCHASED BY
THE CHARITY 172 CONVERTING LOAN FINANCE INTO SHARES 173 PRIMARY PURPOSE
TRADING ] 73 THIRD PARTY FINANCE 174 GUARANTEES 177 CONTENTS XIII VAT
AND VAT GROUPS 179 THE BOARD 179 MAKE-UP OF THE BOARD 179 PAYMENT OF
CHARITY TRUSTEES 182 COMPANIES ACT 2006 - DUTIES OF TRADING SUBSIDIARY
DIRECTORS 182 ADMINISTRATION 185 THE RELATIONSHIP BETWEEN CHARITY AND
TRADING COMPANY 185 COST SHARING 185 NAME AND LOGO 187 DATA 188 PREMISES
189 EMPLOYEES 190 AGREEMENT 191 TRANSFER PRICING 191 BANK ACCOUNTS 192
MINUTES 192 ACCOUNTS AND COMPANY FILINGS 192 COMPANY INFORMATION 193
SEPARATE IDENTITY 193 EMPLOYEE SHAREHOLDINGS/PROFIT BONUSES 194 TAXATION
195 TAXATION OF PROFITS 195 SHEDDING PROFITS BY MANAGEMENT CHARGES 196
PAYMENT OF PROFIT BY WAY OF DIVIDENDS 196 PAYMENT OF PROFIT USING GIFT
AID 197 JOINT VENTURES 198 PRACTICAL CONSIDERATIONS 199 GIFT AID 200
INVESTMENT 202 COMMUNITY INTEREST COMPANIES 202 COMMUNITY INTEREST TEST
203 ASSET LOCK 203 OTHER FEATURES 203 ESTABLISHING A TRADING SUBSIDIARY
AS A C1C 204 CONSOLIDATION OF ACCOUNTS 205 CONCLUSION 206 CHAPTER 8
CONTRACTS AND THE REGULATION OF TRADING 207 INTRODUCTION 207 CONTRACTS
208 GENERAL PRINCIPLES OF CONTRACT LAW 208 EXISTENCE OF A CONTRACT 208
TERMS OF THE CONTRACT 209 SIGNING CONTRACTS 210 BUYING AND SELLING GOODS
AND SERVICES 210 TYPES OF CONTRACT 210 IMPLIED TERMS 210 XIV CHARITIES,
TRADING AND THE LAW MISREPRESENTATION 211 CONTRACTING OUT 212 THE
REASONABLENESS TEST AND THE FAIRNESS TEST 213 BREACH OF CONTRACT 214
BREACH BY THE SELLER 214 NON-DELIVERY BY THE SELLER 215 DELAY IN
DELIVERY 215 DEFECTIVE QUALITY 215 OBLIGATION TO MITIGATE 216 SELLER'S
REMEDIES FOR BUYER'S BREACH OF CONTRACT 216 THE SUPPLY OF SERVICES -
ADDITIONAL POINTS 217 SUITABLE MATERIALS 217 REASONABLE PERIOD 217
REASONABLE PRICE 217 STANDARD TERMS OF BUSINESS 218 CHECKLIST OF
STANDARD TERMS AND CONDITIONS 218 LIABILITIES TO THIRD PARTIES 220
CONTRACTS (RIGHTS OF THIRD PARTIES) ACT 1999 221 NEGLIGENCE 221 LIMITING
LIABILITY FOR NEGLIGENCE 223 CONSUMER PROTECTION AND RELATED REGULATION
223 CONSUMER PROTECTION ACT 1987 AND THE SUPPLY OF GOODS 223 CONSUMER
SAFETY 225 THE CONSUMER PROTECTION FROM UNFAIR TRADING REGULATIONS 2008
226 DESCRIPTION OF GOODS AND SERVICES 226 OTHER REGULATIONS 227
CONTRACTS MADE AWAY FROM BUSINESS PREMISES 227 FOOD 227 CONSUMER CREDIT
ACTS 1974 AND 2006 227 FINANCIAL SERVICES 227 LICENSING 228 COMPANY LAW
228 INTERNET AND ELECTRONIC TRADING 228 WEBSITE TERMS AND CONDITIONS 229
THE ELECTRONIC COMMERCE (EC DIRECTIVE) REGULATIONS 2002 229 THE CONSUMER
PROTECTION (DISTANCE SELLING) REGULATIONS 2000 231 OTHER REGULATION 232
TECHNICAL ISSUES 232 WEB-HOSTING 232 SETTING UP AND RUNNING AN ONLINE
SHOP 233 SECURE PAYMENTS 233 DELIVERY 234 CONTENTS OF THE SITE 234
PROMOTION 234 ADVERTISING 234 ADVERTISING STANDARDS AUTHORITY (ASA) 235
VERTISING 235 NON-BROADCAST ADVERTISING 235 CONTENTS MISLEADING
ADVERTISING COMPARATIVE ADVERTISING OFFENSIVE ADVERTISING HOW DOES THE
ASA OPERATE? OTHER CODES AND LEGISLATION COMPETITION LAW INTRODUCTION
OVERVIEW ANTI-COMPETITIVE AGREEMENTS ABUSE OF A DOMINANT POSITION STATE
AID MERGER CONTROL CHAPTER 9 INTELLECTUAL PROPERTY RIGHTS AND USE OF
INFORMATION INTRODUCTION COPYRIGHT COPYRIGHT INFRINGEMENT REMEDIES
POSSESSION OR LEGAL OWNERSHIP FLEXIBILITY OF COPYRIGHT DEALING WITH
COPYRIGHT: ASSIGNMENT AND LICENCES MORAL RIGHTS RENTAL AND LENDING
RIGHTS SOFTWARE AND COPYRIGHT WHAT WILL THE PURCHASER GET? WHO OBTAINS
COPYRIGHT IN THE SOFTWARE? TIMETABLE AND DELIVERY PRICE WARRANTIES
ADDITIONAL WORK AND CHARGES ACCEPTANCE INSTALLATION INDEMNITY LIMITS ON
LIABILITY INSURANCE PURCHASER REMEDIES ESCROW MAINTENANCE CONTRACTS
SOFTWARE LEASING CONTRACTS NAMES AND LOGOS THE COMMERCIAL EXPLOITATION
OF NAMES TRADE MARKS WHAT IS A TRADE MARK? WHAT CANNOT BE REGISTERED AS
A TRADE MARK? WHY HAVE A TRADE MARK? HOW DO YOU REGISTER A TRADE MARK?
CAN REGISTRATION OF A TRADE MARK BE REVOKED? LICENSING OF TRADE MARKS BY
A CHARITY TO ITS TRADING COMPANY 235 236 236 236 237 237 237 238 238 239
239 240 241 241 241 244 245 245 245 246 246 247 247 247 248 248 248 249
249 249 249 250 250 250 250 251 252 252 253 254 254 254 255 255 256 256
XVI CHARITIES, TRADING AND THE LAW TRADE MARKS OUTSIDE THE UNITED
KINGDOM? 256 EUROPEAN COMMUNITY 256 THE MADRID PROTOCOL 257 DOMAIN NAMES
257 COSTS IN RELATION TO DOMAIN NAMES 257 ISSUES TO CONSIDER WHEN
REGISTERING A DOMAIN NAME 258 SEARCHES 258 DOMAIN NAMES AND TRADE MARKS
- A COMPARISON 258 TRADE MARK INFRINGEMENT AND DOMAIN NAME DISPUTES 259
PATENTS 259 WHAT IS A PATENT? 259 HOW SHOULD A PATENT BE APPLIED FOR?
260 AN EMPLOYER 260 INDEPENDENT CONSULTANTS 260 INTERNATIONAL ASPECTS
260 CHARITIES AND PATENTS 260 REGISTERED DESIGNS AND DESIGN RIGHTS 261
DESIGN RIGHT AND COPYRIGHT 261 REGISTERED DESIGN 262 DATABASES 262
STORAGE AND USE OF DATA 262 DATABASES AND COPYRIGHT 263 THE DATABASE
RIGHT 263 OWNERSHIP OF RIGHTS IN A DATABASE 263 CHECKLIST FOR THOSE
USING A DATABASE 264 COMPLETE COPIES 264 PUBLIC DOMAIN 264 EXTRACTS 264
DAMAGES 264 DATA PROTECTION 264 LISTS 265 ELECTRONIC DIRECT MARKETING
266 CONCLUSION 267 CONFIDENTIAL INFORMATION 267 CHAPTER 10 INSURANCE 269
INTRODUCTION 269 AN INTRODUCTION TO THE WORLD OF INSURANCE 270 JARGON
270 UTMOST GOOD FAITH 271 AVERAGE 271 INDEMNITY CALCULATION 271 EXCESSES
272 COMPULSORY INSURANCE 272 EMPLOYERS' LIABILITY COMPULSORY INSURANCE
272 MOTOR INSURANCE 273 CONTENTS RECOMMENDED INSURANCE COVER DAMAGE TO
BUILDINGS INSURANCE INSURANCE AGAINST LOSS AND DAMAGE TO CONTENTS
BUSINESS INTERRUPTION INSURANCE PUBLIC LIABILITY INSURANCE RISKS ARISING
FROM THE OWNERSHIP, OCCUPATION OR MANAGEMENT OF PREMISES EMPLOYEES'
ACTIVITIES EXCLUSIONS PRODUCT LIABILITY INSURANCE PROFESSIONAL INDEMNITY
INSURANCE OTHER INSURANCE LEGAL EXPENSES INSURANCE LIBEL INSURANCE
FIDELITY INSURANCE TRUSTEE INDEMNITY (OR DIRECTORS' AND OFFICERS'
LIABILITY) INSURANCE INTERNET AND CYBERLIABILITY INSURANCE GOODS IN
TRANSIT INSURANCE POLICIES AND OTHERS PRACTICAL CONSIDERATIONS WHEN IS
IT WORTHWHILE TAKING OUT INSURANCE? NEGOTIATING COVER PACKAGE COVER HOW
TO BUY EFFECTIVELY RENEWAL ONGOING OBLIGATIONS RISK MANAGEMENT CHAPTER
11 INSOLVENCY INTRODUCTION WHAT IS INSOLVENCY? THE GOING CONCERN TEST
THE BALANCE SHEET TEST INTERRELATIONSHIP OF THE CASH FLOW AND BALANCE
SHEET TESTS THE INSOLVENCY OF TRUSTS AND UNINCORPORATED ASSOCIATIONS
CHARITABLE TRUST UNINCORPORATED ASSOCIATION PROCESS INCORPORATION THE
INSOLVENCY OF INCORPORATED ORGANISATIONS ADMINISTRATION COMPANY
VOLUNTARY ARRANGEMENT ADMINISTRATIVE RECEIVERSHIP SCHEME OF ARRANGEMENT
LIQUIDATION COMPULSORY LIQUIDATION CREDITORS' VOLUNTARV LIQUIDATION 274
274 275 276 276 276 277 277 278 278 279 279 279 279 280 280 280 281 281
281 282 282 282 283 283 283 285 285 285 286 286 287 288 288 290 290 291
291 292 294 295 296 296 296 297 XVIII CHARITIES, TRADING AND THE LAW THE
LIQUIDATOR 297 MEMBERS' VOLUNTARY LIQUIDATION 298 DISPUTED DEBTS 298
COMPANIES LIMITED BY GUARANTEE 299 LOSS OF LIMITED LIABILITY PROTECTION
299 FRAUDULENT TRADING 299 WRONGFUL TRADING 300 LOOMING INSOLVENCY - THE
PRACTICAL IMPLICATIONS 302 THE IMPLICATIONS FOR UNINCORPORATED
ORGANISATIONS 302 THE IMPLICATIONS FOR COMPANIES 302 THE CONCERNS OF THE
CHARITY COMMISSION 303 PERSONAL GUARANTEES 304 PERSONAL LIABILITIES OF
CHARITY TRUSTEES - WHAT CAN BE DONE? 304 LIMITING LIABILITY BY INSURANCE
304 LIMITING LIABILITY BY CONTRACT 305 LIMITING LIABILITY BY
INCORPORATION 306 THE CONSEQUENCES OF INSOLVENCY 306 UNCOMPLETED
CONTRACTS 306 EMPLOYMENT RIGHTS OF EMPLOYEES 307 THE INTERRELATIONSHIP
BETWEEN AN INSOLVENT TRADING COMPANY AND ITS PARENT CHARITY 308
CONCLUSION 310 APPENDIX 1 USEFUL ADDRESSES 311 INDEX 315 |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T21:45:09Z |
| indexdate | 2024-07-09T21:20:14Z |
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| spelling | Lloyd, Stephen Verfasser aut Charities, trading and the law Stephen Lloyd ; Alice Faure Walker 2. ed. Bristol Jordans 2009 XVIII, 337 S. txt rdacontent n rdamedia nc rdacarrier Charity laws and legislation / Great Britain Commercial law / Great Britain Großbritannien Faure Walker, Alice Verfasser aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016684255&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Lloyd, Stephen Faure Walker, Alice Charities, trading and the law Charity laws and legislation / Great Britain Commercial law / Great Britain |
| title | Charities, trading and the law |
| title_auth | Charities, trading and the law |
| title_exact_search | Charities, trading and the law |
| title_exact_search_txtP | Charities, trading and the law |
| title_full | Charities, trading and the law Stephen Lloyd ; Alice Faure Walker |
| title_fullStr | Charities, trading and the law Stephen Lloyd ; Alice Faure Walker |
| title_full_unstemmed | Charities, trading and the law Stephen Lloyd ; Alice Faure Walker |
| title_short | Charities, trading and the law |
| title_sort | charities trading and the law |
| topic | Charity laws and legislation / Great Britain Commercial law / Great Britain |
| topic_facet | Charity laws and legislation / Great Britain Commercial law / Great Britain Großbritannien |
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