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Not so angelic

07 December 2010 / Mike Truman
Issue: 4284 / Categories: Comment & Analysis , Income Tax
MIKE TRUMAN finds the gift aid rules on donor benefits more problematic than he thought


  • Benefits do not have to come from charity to be relevant ITA 2007 s 417.
  • Discount offered by a third party may cause contribution to be ineligible.
  • HMRC say you can average over membership to get valuation.
  • Guidance could be clarified should legislation be simplified?

I am an angel. Before my colleagues and other acquaintances beg to differ I should explain.

Every year for the past decade or so I’ve spent four days over the August bank holiday at the frequently muddy Cheltenham Racecourse. I go there for Greenbelt a music arts and discussion festival that attracts around 20 000 people.

Like a lot of the regulars I not only buy a ticket each year but I also make a monthly voluntary donation. Because Greenbelt’s...

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