Guidance on Tainted Charity Donations

HM Revenue and Customs has published guidance on Tainted Charity Donations rules. These ensure that “the usual tax reliefs are not available where donors enter into arrangements to obtain a financial advantage from a charity or CASC for themselves, or someone else involved in the arrangement, in return for their donation”.

In pdf, 79KB, from http://www.hmrc.gov.uk/charities/guidance-notes/tainted-donations.pdf.

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