Tainted charity donations | Practical Law

Tainted charity donations | Practical Law

A note on the tainted charity donation rules that deny tax relief on donations made to a charity or a Community Amateur Sports Club (CASC) where a donor or a person connected with them enters into arrangements to obtain a financial advantage for the donor (or the connected person), either directly or indirectly, from the charity or CASC.

Tainted charity donations

Practical Law UK Practice Note 2-508-0217 (Approx. 9 pages)

Tainted charity donations

MaintainedUnited Kingdom
A note on the tainted charity donation rules that deny tax relief on donations made to a charity or a Community Amateur Sports Club (CASC) where a donor or a person connected with them enters into arrangements to obtain a financial advantage for the donor (or the connected person), either directly or indirectly, from the charity or CASC.