Charities

Charitable giving

The Government will continue to explore ways to improve the Gift Aid system to encourage charitable giving.

Substantial donors

The current rules on substantial charity donors will be replaced. A consultation on draft clauses will take place over the summer with a view to final legislation being published in the autumn.

Emergency Budget 2010

Introduction and highlights
Income tax and personal savings
Capital taxes
Business tax and investment incentives
Tax and travel
Charities
Value added tax
Duties
National minimum wage (NMW)
National insurance contributions (NICs)
Other measures announced
2010/11 tax calendar
Littlejohn tax contacts

Disclaimer:
This guide is prepared as a general guide only. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the author or publisher. Always seek professional advice before acting.