To ask the Chancellor of the Exchequer, whether HMRC plans to issue guidance for charitable trustees on the treatment of legacies under section 523A of the draft Finance Bill 2025–26.
Charities rightly enjoy generous tax reliefs, worth over £6bn in 2024. However, a small number of charities are receiving tax relief in ways that were not intended by Parliament. Charity tax rules are being strengthened to improve HMRC’s ability to challe...
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