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Getting Britain giving - a review

Category Technical Articles
AuthorTechnical Department
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

Download full article in Adobe pdf format (122k).

Technical Department
020 7235 9381

December 2002 by Leonard Beighton

 

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