This week's opinion

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...