When did company donations to CASCs become available for tax relief?

When did company donations to CASCs become...

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Hello,

I would be grateful if anybody could clarify when company donations to CASCs became available for tax relief. I am preparing limited company accounts for a client who made cash donations ta a CASC in 2013 and 2014. Is it correct that that only donations made after 1st April 2014 are tax allowable or have such donations been tax allowable for a long time?

Thank You.

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By Exector
18th Feb 2015 13:11

No sorry- change of legislation only providing for relief for payments on or after 1 April 2014

 

https://www.gov.uk/government/uploads/system/uploads/attachment_data/fil...

 

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Replying to kevinringer:
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By albro
18th Feb 2015 15:58

Thanks for the confirmation.

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