IHTM11132 - Procedure: the Charities Aid Foundation

The Charities Aid Foundation is an organisation which, as well as managing other charities, is also a charity in its own right (IHTM11112). A bequest to the Foundation which is not conditional or was accompanied merely by a wish that it be used in a certain way will be exempt. But, if the bequest is accompanied by a direction that it is to be used for purposes outside the EU or other specified country, you should refuse the exemption.

You should refer any similar case relating to other charities to Technical.