OECD Consultation on Tax Treaty Treatment of Termination Payments - CIOT comments

6 Jul 2017

This consultation sought views on specific proposals about the administration of Gift Aid, in particular changes to the Gift Aid declaration and allowing non-charity intermediaries a greater role in operating Gift Aid than currently. It also asked for views on aspects of a universal Gift Aid declaration database, and on other barriers charities may experience in attracting Gift Aid on donations.

The CIOT submission and the condoc are available below in Adobe (PDF) format.

Technical Team 19 September 2013