Gift aid
– see also Charitable gifts
Admission charges
Commentary –
VAT Reporter ¶10-075
;
VAT Reporter ¶50-836
Admission rights
Commentary –
Tax Reporter ¶116-350
Anti-avoidance
Commentary –
Tax Reporter ¶815-330
Charged amount of income and capital gains
Commentary –
Tax Reporter ¶116-100
Charities and bodies treated as charities
Commentary –
Tax Reporter ¶116-200
Charity shops
Commentary –
Tax Reporter ¶815-850
Claims
Commentary –
Tax Reporter ¶815-850
Community amateur sports clubs
Declarations
Commentary –
Tax Reporter ¶116-450
Declarations, alleged donations
Case Law –
Simpson v. R & C Commrs (2009) Sp C 732
Donations
Commentary –
Tax Reporter ¶815-330
Election to carry-back relief
Commentary –
Tax Reporter ¶116-100
Exemption from tax
Commentary –
Tax Reporter ¶815-010
;
Tax Reporter ¶815-330
Form of relief
Commentary –
Tax Reporter ¶116-050
Generally
Commentary –
Tax Reporter ¶116-000
;
Essential Tax Companion ¶62800
;
Essential Tax Companion ¶62815
Case Law –
Battle Baptist Church v IR Commrs & Anor
Gifting of tax repayments 2003–04 to 2011–12
Commentary –
Tax Reporter ¶116-500
Income tax to which donor is charged for tax year
Commentary –
Tax Reporter ¶116-150
Increased total of gifts
Commentary –
Tax Reporter ¶116-100
Limitations on associated benefits
Commentary –
Tax Reporter ¶116-300
Case Law –
St Dunstan's v Major (HMIT)
Loans released
Non-qualifying income
Commentary –
Tax Reporter ¶116-100
Personal reliefs, adjusted net income
Commentary –
Tax Reporter ¶155-600
Pitfall for expats
Commentary –
2.3.4
Qualifying donation, repayment of tax
Qualifying donations
Commentary –
Tax Reporter ¶116-250
Case Law –
Simpson v. R & C Commrs
Recovery of tax deemed to have been deducted
Commentary –
Tax Reporter ¶116-150
Retail
Commentary –
Tax Reporter ¶116-000
Case Law –
Battle Baptist Church v IR Commrs & Anor
Settlor-interested settlements
Commentary –
Tax Reporter ¶356-500
Small donations scheme
Commentary –
Tax Reporter ¶815-850
