Charities and tax avoidance: no change to charity definition

It was announced in the Autumn Statement 2013 that the government intended to introduce legislation to prevent charities being set up to avoid tax. The legislation was expected to amend the definition of a charity for tax purposes to put beyond doubt that entities established for the purpose of tax avoidance are not entitled to claim charitable tax reliefs. The legislation was expected to be introduced in the Finance Bill 2014
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