Gift Aid – Substantial Donor Representations to HMRC

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Gift Aid – Substantial Donor Representations to HMRC (PDF 172KB)

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Document Details

Author Name:
Not supplied
Author Organisation:
Stewardship
Document ID:
Not supplied
Publication Date:
21/01/2008
Publication Type:
Shared Document
Document Origin:
Not supplied

Abstract

This paper sets out Stewardship’s concerns in relation to the operation of the substantial donor legislation contained in Section 54 Finance Act 2006. It includes a number of helpful examples showing how charities can be innocently caught by the legislation.


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