BIM58200 - Grant aided bodies: contents

»Ê¹ÚÌåÓýappre are a number of business support bodies that provide services formerly delivered by central or local government. »Ê¹ÚÌåÓýapp taxation treatment of income and expenditure of such a body is determined by whether the body’s activities (in whole or in part) comprise the carrying on of a trade.

This section is about the taxation of the bodies themselves. »Ê¹ÚÌåÓýapp rules about deductibility of contributions to some such bodies are explained in BIM47610.

This chapter covers:

  1. BIM58201
    Grants or donations
  2. BIM58205
    Training schemes
  3. BIM58210
    Arms length management organisations (ALMOs)