Course Details

A charity needs to generate income to carry out its charitable purposes, and in many cases, this is straight forward. However, there is a general assumption that there are no tax effects of income generation.  This course is to raise awareness of where a tax liability can arise and how to reduce or eliminate this.


In this course Mark Heaton covers the following topics;

  • Types of trading
  • Tax effects 
  • Trading subsidiary 
  • Governance
  • Small trades exemption and other aspects
    1. (Note this is direct tax only and not covering VAT)

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CPD Course Speaker

KM Business Solutions Ltd

Mark Heaton

Mark Heaton is an accountant in practice with almost 30 years experience in charity and not for profit accounting and related issues. In addition to working with charities in an independent examination/audit role, Mark also is a trustee and Company Secretary of a number of charities, including chair of the Association of Charity Independent Examiners (ACIE).