Charitable companies, eligible body

Legislation/Regulatory – CTA2010 s. 468
HMRC Guidance – CA23250 ; CTM09060

Exemption

Legislation/Regulatory – TCGA92 s. 271(6)
HMRC Guidance – CTM41100

Exemption from tax

Commentary – Tax Reporter ¶589-600 ; Essential Tax Companion ¶62800 ; Tax Reporter ¶646-100 ; Tax Reporter ¶806-510 ; Tax Reporter ¶815-010

Gifts to

Legislation/Regulatory – IHTA84 s. 25, 32, Sch. 3
HMRC Guidance – IHTM11133 ; IHTM11164 ; IHTM11172 ; IHTM11223 ; IHTM14318 ; IHTM16084 ; IHTM30121 ; IHTM30155

Property kept by accepted in satisfaction of tax

Legislation/Regulatory – IHTA84 s. 230