The charities' guide to the Finance Act 2010

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Alana Lowe-Petraske of Withers LLP takes a look at the impact of the Finance Act 2010 on charity taxation, and highlights the key points accountants should be aware of.

The UK has historically limited charitable tax benefits to charities established locally and gifts to them.  However, pressure from recent European legal developments has required the UK to abandon this ‘territoriality’ on non-discrimination grounds with an amendment to domestic law. 

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