Overview

As part of many companies' corporate social responsibility programme, giving to charity is now firmly embedded on the corporate agenda. As such, a variety of initiatives and tax-saving schemes have sprung up over the last few years. This guide from Macfarlanes runs through the most tax-efficient ways for companies or individuals to give to charities in the UK and abroad. Guidance on Gift Aid and chattels is provided as well as overviews on how to set up a new charity and some of the potential pitfalls of doing so.