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;

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.