FTTTx Income tax – gift aid – s 25 FA 1990 – gifts to charity under deed of variation of a deceased’s estate – s 142 IHTA 1984 – – whether gift a qualifying donation – whether donors received a benefit in consequence of making the gifts – s 25(2)(e) FA 1990.
Berner J
[2010] UKFTT 385 (TC)
Bailii
Finance Act 1990 25, Inheritance Tax Act 1984 142(1), Taxation of Chargeable Gains Act 1992 62(6)
England and Wales
Income Tax, Charity
Updated: 09 November 2021; Ref: scu.422354