Giving to connected charity

Giving to connected charity

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Are there any restrictions in claiming/recovering gift aid on a donation of £100K made by an individual to a bona fide charity of which he is a trustee.?

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By Paul Soper
17th Jan 2014 16:54

No and then yes...

Since April 2011 the concept of a 'substantial donor' which your individual would have been was replaced by a targeted anti-avoidance rule concerning 'tainted donations'.  As long as your donor is not party to arrangements where the main object or one of the main objects is designed to confer an advantage on the donor or a connected person.

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