Transfers of value made on or after 1 April 2012

For transfers of value made on or after 1 April 2012, a charity is defined as a body of persons or a trust that;

is established for charitable purposes only (IHTM11115)

meets the jurisdiction condition (IHTM11116)

meets the registration condition (IHTM11117), and

meets the management condition (IHTM11118)

On 27 January 2009, the ECJ gave its judgement in the case of Hein Persche v Finanzamt Ludenscheid which determined that member states could not impose a territorial restriction on a charity exemption. Previously, the exemption was restricted to charities established in the UK.

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