As announced at Budget 2013 legislation will be introduced in Finance Bill 2015 to allow non-charity intermediates a greater role in operating Gift Aid. The Government also intends to work with the sector to encourage more donors to use gift aid and encourage smaller charities to register for reliefs they are entitled to. This includes putting in place a joint HM Revenue & Customs (HMRC)/Charity Commission application process, and reviewing the donor benefit provisions to achieve a simplification of the existing rules.
Read KPMG’s general commentary on the 2014 Budget Report (PDF 1.31 MB)
If you need to contact us:
Nicola May, Uk Head of Charitites
T: 01293 652 185
This article represents the views of the author only, and does not necessarily represent the views or professional advice of KPMG in the UK.