Commentary

B5.804 Foreign charities

Business tax
Business tax | Commentary

B5.804 Foreign charities

Business tax | Commentary

B5.804 Foreign charities

It is accepted that a body may be a charity even if the means whereby it satisfies its charitable objects are outside the UK (see B5.805). For instance a charity's purpose could be the relief of poverty in Africa, which is a clear charitable purpose in English law (see B5.809).

However, in order to qualify for UK charity tax reliefs a charity must meet the jurisdiction condition set out in B5.805.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial