Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

This week's opinion

05 June 2018
Issue: 4650 / Categories: Comment & Analysis

There must be a better way

In ‘Charitable consultation’ (Taxation 31 May 2018) Robin Marks set out some ideas for improvements in the way that tax relief is given to charities and those who donate to them: at the moment administrative complexities too often get in the way. The front page of the HMRC website has been reminding people to tick the box for gift aid donations so that charities don’t miss £600m of extra funding. Although HMRC and the charitable sector have tried to simplify the gift aid process it can still seem daunting for potential donors.

The more you think about it the odder gift aid is. A charity cannot obtain a tax benefit from a donation by a non-taxpayer (and that individual could end up having to pay tax on an ineffective claim) yet a higher rate taxpayer obtains a personal tax rebate simply by having made a...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon