A Charity Tax avoidance plan was lawful. A company made payments to a charity which then employed them as charity trustees. Since the result was clearly to benefit the charity, and its purposes. The obtaining of a relief from tax, and the making use of an exemption are different for this purpose. The claiming of a tax credit is not a claiming of a relief.
Ind Summary 05-Apr-1993, Times 23-Feb-1993, Gazette 07-Apr-1993
England and Wales
Charity, Corporation Tax
Updated: 02 June 2022; Ref: scu.89221