Donations

Donations guidance:

The key legislation setting out charitable donations relief for companies is enshrined within Part 6 of the Corporation Tax Act 2010 (CTA 2010). There are five main forms...

Practice Note

The tainted charity donations rules, set out in Schedule 3 of the Finance Act 2011 (FA 2011), aim to deter the abuse of reliefs which are available in relation to income...

Practice Note
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