# Charities, Trading and the Law

- Link: https://fundraising.co.uk/books/charities-trading-law/
- Published: 2017-07-31T12:13:43+01:00
- Author: Howard Lake

**An essential reference for those advising charities on trading issues.**

This is the second edition of Stephen Lloyd’s groundbreaking book on charity trading
published in 1995. Charities are involved in trading more now than ever before: 
whether it is to deliver their core services or as a means to fundraise. This book
steers the reader through the myriad of legal issues to be aware of.

It highlights the preliminary issues which charities carrying out trading activity
must consider, and provides an outline of the tax and VAT implications of the various
types of trading. It covers specific types of trading activity: primary purpose 
trading, charity sales including charity shops, trading aimed purely at raising 
funds and income from charity property. It also covers broader commercial issues
as they apply to charities, including contracts, e-commerce, competition rules, 
intellectual property, insurance and insolvency. Each section is illustrated with
examples and cases showing how the law is interpreted and applied in practice, helping
the reader to relate the law to their own charity. Updated to take account not just
changes in the law but changes in the ways charities trade, this edition explains
the underlying legal principles, Charity Commission guidance and other good practice
recommendations.

Written by a team of charity lawyers from the specialist firm Bates Wells & Braithwaite,
_Charities, Trading and the Law_ is an essential reference for charity trustees 
and employees, and lawyers and accountants advising charities on trading issues.

Table of contents

Charity Trading – the Basics
Primary Purpose TradingCharity Sales ActivityFundraisingIncome
from Charity PropertyThe Trading SubsidiaryContracts and the Regulation of TradingIntellectual
Property Rights and use of InformationInsuranceInsolvencyAppendixUseful Addresses