Guidance
Gift Aid with no real gift (Spotlight 9)
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Documents
Details
‘Spotlights’ warn you about certain tax avoidance schemes which you should be aware of. This is just one of the schemes being widely offered to help those using them to avoid tax.
HMRC first made its views about this scheme public on 29 March 2010.
Published 5 August 2010