| Commentary

136.1 General

| Commentary

F: RESTRICTIONS ON TAX EXEMPTIONS

136 Restrictions on tax exemptions for charities (tainted charity donations)

136.1 General

The tainted charity donations rules1 deny tax relief on donations made to a charity on or after 1 April 2011 where the donor (or a person connected with them) enters into arrangements related to the donation the purpose of which is to obtain a financial advantage for the donor (or connected person) from the charity. They replace the previous anti-avoidance legislation, the substantial donor rules, which attracted widespread criticism2. Breaching the tainted charity donations rules has an adverse impact on

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