The tainted charity donations provisions (ITA 2007, Pt.13, Ch. 8 for income tax) were introduced by Finance Act 2011 to deny relief for donations where, broadly, the donor has entered into arrangements to obtain a financial advantage from the charity and that advantage has not already been taken into account in calculating the relief due. The tainted charity donations provisions apply with effect for donations made on or after 1 April 2011 (FA 2011, Sch. 3, para. 27(1)) and replace the substantial donor rules.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.