Commentary

136.2 Types of donation subject to the rules

CHARITIES AND CHARITABLE GIVING vol 6(2)
| Commentary

136.2 Types of donation subject to the rules

| Commentary

136.2 Types of donation subject to the rules

The tainted charity donations rules1 apply to any gift or other disposal made by an individual or a corporate body to a charity on which tax relief is available to the donor or on which the charity can claim a tax repayment under various specified provisions2. Income arising under a United Kingdom settlement to which a charity is entitled is treated as an amount gifted to the charity by the trustees of the settlement3.

In all cases, ‘donor’ includes a connected person, being a person connected with the donor at any time when

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