14 February 2024

Making your gift go further - Elizabeth Small and Oliver Claridge write for Taxation

Gift aid exists to encourage individuals (which includes partnerships and sole traders) to make charitable donations.

Many taxpayers give to charity (or community amateur sports clubs, which also qualify for gift aid) from a purely altruistic perspective, but by properly utilising gift aid they can make their gift go further…

Elizabeth Small and Oliver Claridge consider how gift aid can make a charitable gift go further while also providing an element of relief to the giver – and even potentially restoring a higher-rate taxpayer’s personal allowance.

Read the full article here.

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