Event overview

This course will cover the main legal considerations affecting charities carrying out trading – particularly governance, funding, resource sharing and VAT. It will examine the different types of trading, identify pitfalls to avoid and make recommendations of best practice. The session will look at the VAT considerations when setting up and running a trading entity, with a focus on the application of income and corporation tax on trading profits, and how this will impact on the organisational structures set up.

By the end of this session you will be able to:

  • Assess whether to run the trading through the charity or a subsidiary trading company
  • Be aware of your obligations under charity law when it comes to trading, including setting up a trading subsidiary
  • Understand how to structure a trading company, including setting up governance arrangements
  • Understand when and how to fund and share resources with a trading subsidiary
  • Understand the VAT implications of trading through the charity or a subsidiary company.

Who should attend

The course will be of interest to finance, business development and operations directors/managers in charities and other senior management teams who:

  • Are looking to start or expand trading activities in their charity, whether to deliver charitable services or generate income
  • Already have a trading subsidiary and wish to review the governance and funding arrangements and whether it is needed for all trading.


Ian Hempseed, Partner & Head of Charities and Social Enterprise, Hempsons and Phil Salmon, Partner & Head of VAT, haysmacintyre

Please click here to book a place on this event

If you have any questions regarding this event please contact the CFG Events and Training team on 0845 345 3192.

* Please note – this course is for registered charities only.

When and where?

Location Date Time
London 30th September 2019 1.15pm-5.30pm


London Afternoon session
1.15pm Arrival & registration
1.30pm Seminar starts
5.30pm Seminar ends
5.30pm Networking drinks

Booking form

Your details

* - denotes required fields






Any specific requirements?