Commentary

V7.462 Charities—introduction

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.462 Charities—introduction

Part V7 Tax planning | Commentary

Charities

V7.462 Charities—introduction

From April 2012, the definition of a charity changed. From that date, a charity means a body of persons or trust that is established for charitable purposes and meets all of the following conditions:

  1.  

    •     the body falls under the jurisdiction of the High Court, Court of Session, High Court of Northern Ireland, the High Court of the Isle of Man (with effect from 15 September 2016), or corresponding jurisdiction in other EU member states

  2.  

    •     it complies with the requirement to register under the Charity Act or equivalent legislation in other member states, and

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