The measure

The Government will introduce legislation to amend the definition of a charity for tax purposes. The new legislation aims to put beyond doubt that entities established for the purpose of tax avoidance are not entitled to charitable tax reliefs.

Who will be affected?

Those who use charitable tax reliefs for tax avoidance.


This is expected to be included in Finance Bill 2014 and thus become law in 2014.

Our view

A very small number of charities have been used for tax avoidance and it is right this is stopped. It will be important that the new legislation does not impose undue burdens on genuine charities.

Research and insight

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