Cross-border philanthropy

Cross-border philanthropy guidance:

Gift Aid donations to a charity are an essential part of their income but the tax repayment advantage that they offer can also be abused. HMRC are particularly concerned...

Practice Note

At first sight it may seem incongruous to link charities with bribery but all organisations, since the Bribery Act 2010 (BA 2010) was enacted (1 July 2011) have to be...

Practice Note

This Practice Note covers UK inheritance tax (IHT) issues in cross-border situations and deals with: actual and deemed domicile; double tax treaties and unilateral...

Practice Note

Philanthropy is a key element of the wealth plan of many ultra-high-net-worth individuals and their families (UHNWIs). The methods used to further an individual’s...

Practice Note

NOTE: Save as where it may otherwise be stated, the law referred to in this Practice Note applies to England and Wales only. There is no simple method of identifying a...

Practice Note

STOP PRESS: This Practice Note is being reviewed in light of the Supreme Court decision in Routier v HMRC, in which it was held that HMRC was not entitled to restrict the...

Practice Note

The tax treatment of a charity Charities are not exempt from taxation, but they do benefit from a number of specific tax reliefs. A charity does not need to be registered...

Practice Note
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