questionText: To ask the Chancellor of the Exchequer, whether HMRC plans to publish (a) examples and (b) guidance on the operation of the proposed outcome test for tainted charity donations; and what steps she is taking to prevent donors being penalised for actions beyond their control by recipient charities.
answerText: 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...
heading: Charitable Donations