Our website is set to allow the use of cookies. For more information and to change settings click here. If you are happy with cookies please click "Continue" or simply continue browsing. Continue.

  • Charities, Trading and the Law
Thumb confirmation email image

Have You Heard About Charity Law Online?

All of your Charity Law resources at your fingertips

Find Out More
The Charities Acts Handbook The Charities Acts Handbook

Order your copy today

Find Out More
Order Your Copy of Running a Charity Running a Charity

The perfect handbook for charity administration

Find Out More
Charity Governance: Second Edition Charity Governance: Second Edition

Your practical guide to charity governance

Find Out More

Charities, Trading and the Law


An essential reference for those advising charities on trading issues.

Paperback i

Book printed softcover

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.
  • Charity Trading - the Basics
  • Primary Purpose Trading
  • Charity Sales Activity
  • Fundraising
  • Income from Charity Property
  • The Trading Subsidiary
  • Contracts and the Regulation of Trading
  • Intellectual Property Rights and use of Information
  • Insurance
  • Insolvency


  • Useful Addresses
Stephen Lloyd, Senior Partner and Head of Charity and Social Enterprise, Bates Wells & Braithwaite
 Alice Faure Walker, Consultant, Bates Wells & Braithwaite
 Bill Lewis, Lawrence Simanowitz, Mairead O'Reilly, Alana Lowe-Petraske, Bates Wells & Braithwaite

Have a question about this product? Please get in touch by completing the boxes below.

You May Also Like

Jordan Publishing Charities Administration Service

Jordan Publishing Charities Administration Service

The practical, reliable and easy-to-use guide on running your charity

Available in Charity Law Online
Charity Accounts

Charity Accounts

A Practitioner's Guide to the Charities SORP

The definitive professional guide to annual financial reporting

Charities Acts Handbook, The

Charities Acts Handbook, The

A Practical Guide to the Charities Act

A practical guide to the Charities Act

Subscribe to our newsletters