– see also Gifts to charities

Amount of relief

Commentary – Tax Reporter ¶716-650

Associated acquisition

Commentary – Tax Reporter ¶716-620

Associated benefits

Commentary – Tax Reporter ¶716-620
Legislation/Regulatory – CTA2010 s. 195-197

Associated persons, meaning

Legislation/Regulatory – CTA2010 s. 201

Charity, meaning

Commentary – Tax Reporter ¶716-610
Legislation/Regulatory – CTA2010 s. 202, 217
HMRC Guidance – CTM09010 ; CTM09510

Companies wholly-owned by charity

Commentary – Tax Reporter ¶716-660

Company wholly owned by a charity, meaning

Legislation/Regulatory – CTA2010 s. 200

Deductions disallowed

Legislation/Regulatory – CTA2009 s. 1301B

Disposal a gift, amount of relief

Commentary – Tax Reporter ¶716-650

Disposal at undervalue, amount of relief

Commentary – Tax Reporter ¶716-650

Disposals to charity (not payments of money)

Consideration, disposal at undervalue

Legislation/Regulatory – CTA2010 s. 208

Incidental costs of making disposal

Legislation/Regulatory – CTA2010 s. 207

Qualifying interest in land

Legislation/Regulatory – CTA2010 s. 205

Qualifying investments

Legislation/Regulatory – CTA2010 s. 203, 204

Relievable amount

Legislation/Regulatory – CTA2010 s. 206

Distributions

Commentary – Tax Reporter ¶716-620 ; Tax Reporter ¶743-800

Generally

Commentary – Tax Reporter ¶716-600 ; Tax Reporter ¶716-640 ; Tax Reporter ¶815-350

Group relief

Legislation/Regulatory – CTA2010 s. 105 ; FA2013 s. 29
HMRC Guidance – CIRD13550 ; CTM05100 ; CTM80110 ; CTM80130 ; CTM80135 ; CTM80140 ; CTM80141 ; CTM80142 ; CTM80143 ; CTM80450 ; CTM92254 ; LAM15150

Incidental costs of making disposal

Commentary – Tax Reporter ¶716-650

Interest in land

Amount of relief

Legislation/Regulatory – ITA2007 s. 434-436

Certificate required from charity

Legislation/Regulatory – ITA2007 s. 441

Consideration

Legislation/Regulatory – ITA2007 s. 436

Disqualifying events

Legislation/Regulatory – ITA2007 s. 444

Generally

Legislation/Regulatory – ITA2007 s. 431

Incidental costs of making disposal

Legislation/Regulatory – ITA2007 s. 435

Joint disposals

Legislation/Regulatory – ITA2007 s. 442, 443

Qualifying interest in land, meaning

Legislation/Regulatory – ITA2007 s. 433

Relievable amount

Legislation/Regulatory – ITA2007 s. 434

Value of net benefit to charity

Legislation/Regulatory – ITA2007 s. 437-440

Other relief available

Commentary – Tax Reporter ¶716-670

Qualifying charitable donations

Amounts treated as

Legislation/Regulatory – CTA2010 s. 203-208

Generally

Legislation/Regulatory – CTA2010 s. 189
HMRC Guidance – BIM24320 ; BIM45072 ; CFM95840 ; CTM08610 ; CTM09005 ; CTM09060 ; CTM09510 ; CTM40065 ; CTM80400 ; CTM92250 ; INTM256110

Meaning

Legislation/Regulatory – CTA2010 s. 190
HMRC Guidance – CTM09005 ; CTM09010

Qualifying charitable donations, meaning

Commentary – Tax Reporter ¶716-600

Qualifying interest in land, disposals of

Calculation of relievable amount

Legislation/Regulatory – CTA2010 s. 215

Certificate required from charity

Legislation/Regulatory – CTA2010 s. 213

Disqualifying events

Legislation/Regulatory – CTA2010 s. 216

Generally

Legislation/Regulatory – CTA2010 s. 205

Joint holders

Legislation/Regulatory – CTA2010 s. 214

Qualifying interests in land

Commentary – Tax Reporter ¶716-645

Qualifying investments

Commentary – Tax Reporter ¶716-645

Qualifying payments

Associated acquisitions etc.

Legislation/Regulatory – CTA2010 s. 193

Associated benefits

Legislation/Regulatory – CTA2010 s. 195-198, Sch. 2, para. 57

Attribution to earlier accounting period

Legislation/Regulatory – CTA2010 s. 199
HMRC Guidance – CTM40065

Conditions as to repayment

Legislation/Regulatory – CTA2010 s. 192, Sch. 2, para. 56-58

Distributions

Legislation/Regulatory – CTA2010 s. 194

Generally

Legislation/Regulatory – CTA2010 s. 191
HMRC Guidance – CFM95695 ; CFMINTERESTRESTRICTION ; CTM09060

Repayments

Commentary – Tax Reporter ¶716-620

Shares, securities and real property

Acquisition value of qualifying investments

Legislation/Regulatory – ITA2007 s. 438A

Disposal-related obligation, meaning

Legislation/Regulatory – ITA2007 s. 439

Double relief prohibition

Legislation/Regulatory – ITA2007 s. 445

Incidental costs of disposal

Legislation/Regulatory – ITA2007 s. 435

Market value of qualifying investments

Legislation/Regulatory – ITA2007 s. 438

Qualifying interest in land

Legislation/Regulatory – ITA2007 s. 433, 441-444

Qualifying investment, meaning

Legislation/Regulatory – ITA2007 s. 432

Relievable amount, meaning

Legislation/Regulatory – ITA2007 s. 434

Value of net benefit to charity

Legislation/Regulatory – ITA2007 s. 437-440

Small fund raising trades, de minimis exemption

Commentary – Tax Reporter ¶716-660

Tainted donations, removal of entitlement to relief

Adjusted net income

Legislation/Regulatory – ITA2007 s. 58(4)

Arrangements, meaning

Legislation/Regulatory – CTA2010 s. 939I ; ITA2007 s. 809ZR

Capital allowances

Legislation/Regulatory – CAA2001 s. 63(4)

Capital gains tax

Legislation/Regulatory – TCGA92 s. 257A

Charge to tax

Legislation/Regulatory – ITA2007 s. 30(1), (2), 809ZM

Charity, meaning

Legislation/Regulatory – CTA2010 s. 939I ; ITA2007 s. 809ZR

Commencement and transitional provisions

Legislation/Regulatory – FA2011 Sch. 3, para. 27-31

Conditions to be met for tainted donations

Legislation/Regulatory – CTA2010 s. 939C ; ITA2007 s. 809ZJ

Connected charities

Legislation/Regulatory – CTA2010 s. 939G ; ITA2007 s. 809ZP

Connected persons

Legislation/Regulatory – CTA2010 s. 939H ; ITA2007 s. 809ZQ

Disallowance of relief

Legislation/Regulatory – ITA2007 s. 809ZM

Generally

Legislation/Regulatory – CTA2010 s. 939A, 939F ; ITA2007 s. 809ZH, 809ZM

Gift Aid

Legislation/Regulatory – ITA2007 s. 809ZN

Linked persons

Legislation/Regulatory – ITA2007 s. 809ZJ, 809ZK

Obtaining a financial advantage

Legislation/Regulatory – CTA2010 s. 939D, 939E ; ITA2007 s. 809ZK, 809ZL

Payroll deduction schemes

Legislation/Regulatory – ITEPA2003 s. 713(6)

Relievable charity donations, meaning

Legislation/Regulatory – CTA2010 s. 939B ; ITA2007 s. 809ZI

Substantial donor transactions

Legislation/Regulatory – FA2011 Sch. 3, para. 29, 30

Trading stock

Legislation/Regulatory – CTA2009 s. 105(6) ; ITTOIA2005 s. 108(5)
HMRC Guidance – BIM45160

Trust income

Legislation/Regulatory – ITA2007 s. 809ZO

Value of net benefit to charity

Acquisition value of qualifying investments

Legislation/Regulatory – CTA2010 s. 210A

Disposal-related liability, meaning and amount of

Legislation/Regulatory – CTA2010 s. 212

Disposal-related obligation, meaning

Legislation/Regulatory – CTA2010 s. 211
HMRC Guidance – CFM97715

Generally

Commentary – Tax Reporter ¶716-650
Legislation/Regulatory – CTA2010 s. 209

Market value of qualifying investments

Legislation/Regulatory – CTA2010 s. 210