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Book Review

 
 
Lakshmi Narain reviews Venables and Kessler on the Taxation of Charities by James Kessler QC 5th edition 2005/6; Key Haven Publications PLC; 518pp; price £125; ISBN: 1-901614-27-1
 
The fifth edition of this text is up-to-date to 15 August 2005. Since the last edition was published in 2003 a considerable amount of material has been added to cover changes made in HMRC Guidance (primarily in the area of Gift Aid) and Statements. In addition the provisions in the FA 2003 FA 2004 and F(No 2)A 2005 plus the rewrite of the legislation in ITEPA 2003 and ITTOIA 2005 have led to the scope of the text being expanded and changes having to be made.
 
The Finance Act 2003 introduced...

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