JAMES KESSLER QC peruses the new requirements for gift aid paperwork.
GIFT AID IS the well-known relief for cash gifts to charity. One requirement of the relief is that the donor must make a declaration (here called a 'gift aid declaration'). Without a valid gift aid declaration, the relief does not apply (see FA 1990, s 25(1), but note that this rule does not apply to corporate donors).
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