Charitable donations relief
Amount of relief
Associated acquisition
Associated benefits
Associated persons, meaning
Charity, meaning
Companies wholly-owned by charity
Company wholly owned by a charity, meaning
Deductions disallowed
Disposal a gift, amount of relief
Disposal at undervalue, amount of relief
Disposals to charity (not payments of money)
Consideration, disposal at undervalue
Incidental costs of making disposal
Qualifying interest in land
Qualifying investments
Relievable amount
Distributions
Generally
Gift aid
Gifts to the nation
Group relief
Incidental costs of making disposal
Inheritance tax reduced rate
Interest in land
Amount of relief
Certificate required from charity
Consideration
Disqualifying events
Generally
Incidental costs of making disposal
Joint disposals
Qualifying interest in land, meaning
Relievable amount
Value of net benefit to charity
Other relief available
Payroll deduction scheme
Qualifying charitable donations
Amounts treated as
Generally
Meaning
Qualifying charitable donations, meaning
Qualifying interest in land, disposals of
Calculation of relievable amount
Certificate required from charity
Disqualifying events
Generally
Joint holders
Qualifying interests in land
Qualifying investments
Qualifying payments
Associated acquisitions etc.
Associated benefits
Attribution to earlier accounting period
Conditions as to repayment
Distributions
Generally
Repayments
Shares, securities and real property
Acquisition value of qualifying investments
Disposal-related obligation, meaning
Double relief prohibition
Incidental costs of disposal
Market value of qualifying investments
Qualifying interest in land
Qualifying investment, meaning
Relievable amount, meaning
Value of net benefit to charity
Small fund raising trades, de minimis exemption
Tainted donations, removal of entitlement to relief
Adjusted net income
Arrangements, meaning
Capital allowances
Capital gains tax
Charge to tax
Charity, meaning
Commencement and transitional provisions
Conditions to be met for tainted donations
Connected charities
Connected persons
Disallowance of relief
Generally
Gift aid
Linked persons
Obtaining a financial advantage
Payroll deduction schemes
Relievable charity donations, meaning
Substantial donor transactions
Trading stock
Trust income
Value of net benefit to charity
Acquisition value of qualifying investments
Disposal-related liability, meaning and amount of
Disposal-related obligation, meaning
Generally
Market value of qualifying investments
