The Resource Charities and their donors - part 1 : this year's Finance Act and substantial donors

Charities and their donors - part 1 : this year's Finance Act and substantial donors

Label
Charities and their donors - part 1 : this year's Finance Act and substantial donors
Title
Charities and their donors - part 1 : this year's Finance Act and substantial donors
Creator
Subject
Language
eng
Summary
This first of a two-part article looks at charities and their donors. It examines the new measures in the UK Finance Act 2006 aimed at stopping substantial donors extracting value from charities and the administrative burden caused. This part deals with the introduction of the concept of substantial donors, the provision that certain transactions between a substantial donor and a charity can give rise to 'non-charitable expenditure' for the charity, and the extension to all companies of the restriction on gift-aid relief for donations by close companies that obtain something back from the company
Citation source
In: The tax journal. - Croydon. - (2006),
http://library.link/vocab/creatorName
Parry-Wingfield, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • charities
  • charities, donations to
  • tax avoidance
Label
Charities and their donors - part 1 : this year's Finance Act and substantial donors
Instantiates
Publication
Label
Charities and their donors - part 1 : this year's Finance Act and substantial donors
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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