In W Osborne v HMRC (TC00650 – 2 September) a freemason claimed that part of his subscriptions to his Masonic lodge should be treated as qualifying for gift aid relief. HMRC rejected his claim and he appealed. The First-Tier Tribunal dismissed his appeal holding that none of the subscription qualified for relief since he had not made a gift to charity ‘as an individual’.
Why it matters: Gift Aid is only applicable where a donor makes a gift to a charity as an individual. It is not possible to claim relief in respect of a subscription to a body such as a Masonic lodge even where that body applies some of its subscription income to charity.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In W Osborne v HMRC (TC00650 – 2 September) a freemason claimed that part of his subscriptions to his Masonic lodge should be treated as qualifying for gift aid relief. HMRC rejected his claim and he appealed. The First-Tier Tribunal dismissed his appeal holding that none of the subscription qualified for relief since he had not made a gift to charity ‘as an individual’.
Why it matters: Gift Aid is only applicable where a donor makes a gift to a charity as an individual. It is not possible to claim relief in respect of a subscription to a body such as a Masonic lodge even where that body applies some of its subscription income to charity.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
2734558d-601b-48a3-8ae3-ae3513a00429.tmb-editorspic.jpg?sfvrsn=1fc4692d_1)
