- Alcester Office +44 (0)1789 765522
- Bedford Office +44 (0)1234 400000
- Birmingham, New St. Office +44 (0)121 270 5666
- Birmingham, Newhall St. Office +44 (0)121 703 2606
- Bristol Office +44 (0)1454 275 190
- Cardiff Office +44 (0)29 2240 8700
- Evesham Office +44 (0)1386 425300
- Gatwick Office +44 (0)1293 602890
- Harrow Office +44 (0)20 8907 4366
- Leicester Office +44 (0)116 255 9911
- Leigh Office +44 (0)1942 673311
- Lichfield Office +44 (0)1543 414426
- Luton Office +44 (0)1582 720175
- Northampton Office +44 (0)1604 233 200
- Redditch Office +44 (0)1527 406363
- Solihull Office +44 (0)121 705 2255
- Stopsley Office +44 (0)1582 453 366
- Sutton Coldfield Office +44 (0)121 355 6118
- Tunbridge Wells Office +44 (0)1892 553090
- Walkden Office +44 (0)161 790 1411
- Walsall Office +44 (0)1922 720000
- Warrington Office +44 (0)1925 632267
- Westhoughton Office +44 (0)1942 816515
- Whitefield Office +44 (0)161 796 7920
- Wigan Office +44 (0)1942 244294
Charities and Trading Activity
Trading activity is not usually the first thing that springs to mind when thinking about charities but charities are able and do engage in trading activities.
The advantages to a charity in terms of their tax obligations are numerous but trustees need to ensure that trading activities are closely allied to their charitable objectives. Where trading activities are likely to stray beyond the charity’s charitable objectives or the assets of the charity are likely to be put at significant risk, a trading subsidiary must undertake the activity.
The use of a trading subsidiary brings many benefits but is not always suitable. We would recommend taking early advice from our Charity Team who can discuss your trading activity with you and weigh up the pros and cons of setting up a subsidiary.