Commentary

98 What is a charity for UK tax purposes?

CHARITIES AND CHARITABLE GIVING vol 6(2)
| Commentary

98 What is a charity for UK tax purposes?

| Commentary

98 What is a charity for UK tax purposes?

Before the Finance Act 2010, only UK charities were recognised for tax purposes. However, as a result of the decision of the Court of Justice of the European Communities in Persche v Finanzamt Ludenscheid (Persche)1, it is a breach of Articles 56 and 58(3) of the EU Treaty concerning free movement of capital to discriminate against charities from EU member states.

The Finance Act 2010 therefore, affords charities governed by the laws of other member states2the same UK tax reliefs as are available to charities governed by the laws of England, Wales,

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