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The icing on the cake

Maximising tax relief benefits on donations will go a long way to helping charities continue to pursue their cause, advise Tim Norkett and Peter Castle

16 April 2015

Derived from the Greek meaning for 'love of humanity', philanthropy can be interpreted as the way in which individuals discharge their moral and social responsibility. This may involve giving time and talents, but often tends to be more focussed towards the giving of money, in its wider sense.

Clearly from the perspective of the private client, the means by which such gifts can be made in a tax-efficient way will be an important consideration. This article seeks to review the available reliefs, looking at gifts made in life and on death.

Lifetime gifts - gift aid

In its simplest possible form, gift aid is a tax incentive that enables tax-effective giving of cash sums from individuals to registered charities. It was first introdu...

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