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Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
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Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
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  • FREE
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Course Aims:

This podcast is aimed at private client and tax practitioners, particularly those interested in the taxation and administration of charities or charitable gifts. It discusses a range of topics including the availability of tax relief for cross-border giving and what requirements must be satisfied. It explores recent proposals to include a new 10% IHT relief on gifts to charity by will and what practitioners should be thinking about. Attention is also given to the new ‘substantial donor rules’ introduced in 2011 and the availability of gift aid relief for smaller charities.

After completing the course you will:
  • Understand how donations to charities will qualify for cross-border tax relief and what restrictions still remain;
  • Be aware of the proposed introduction of a new IHT relief and what practitioners should be doing to ready their clients for the changes;
  • Understand the complex new provisions concerning ‘tainted donations’, how they replace the old ‘substantial donor’ rules and how the best avoid the pitfalls;
  • Understand the various issues experienced by small charities such as schools and churches obtaining donations for the saying of masses and non-uniform fund raising events;
  • Be aware of changes to gift aid declarations for small charities;
  • Be aware of the issues when using a deed of variation to obtain gift aid benefits.
Complex Difficulty: 4 of 5
Legislative Updates
Panel Discussion
Practical Guide
Sources and References:
  • Finance Act 2010 Schedule 6;
  • Charities Act 1993;
  • Finance Act 2011;
  • Income Tax Act 2007 s809ZI;
  • Income Tax Act 2007 s416.

In this podcast with leading private client tax barrister James Kessler QC together with Harriet Brown, attention is given to discussing a number of interesting recent developments in the law concerning the taxation of charities including IHT, gift aid, tax relief for works of art and other miscellaneous topics.

Podcast added: 28/11/11

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