Getting Britain giving - a review

Article by Leonard Beighton published in the December 2002 issue of Tax Adviser. Leonard Beighton is a member of the Low Incomes Tax Reform Group. He is a former Deputy Chairman of the Board of Inland Revenue.
KEY POINTS

• The new rules for gifts to charities are beginning to be more widely used as they become better understood
  
• Gift aid is not as simple as was suggested, especially for cash gifts
  
• Non-taxpayers may be deterred by the rules from making gifts. This is an issue for the Treasury
  
• The rules for gifts from joint accounts should be eased
  

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December 2002 by Leonard Beighton