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Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
Advice for attorneys and court-appointed deputies about giving gifts on behalf of another person.
Inheritance Tax (IHT) is paid when a person's estate is worth more than £325,000 when they die - exemptions, passing on property. Sometimes known as death duties.
Tax and reporting rules for employers providing gifts to employees
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
How to raise funds effectively and legally, protecting the public’s trust and confidence in your charity’s work.
Intermediaries that collect donations for charities can get authority from a donor to Gift Aid all their donations in a year.
Manage the finances or property of a missing person, someone kidnapped or taken hostage, or in a foreign prison and not able to communicate. Apply to the High Court to be a guardian. You'll need a guardianship order.
Value the estate of someone who's died so that you can get probate: work out if tax is due, check how to report the estate's value, complete the correct form.
Tax relief on donations, Gift Aid, payroll giving, leaving a gift in your will, keeping tax records; find a charity; donating land, property or shares
Acting as an attorney - duties, including finding an enduring power of attorney, registering an EPA, starting to act, making gifts and stopping being an attorney
How to legally raise money for your charity through legacies and wills.
Acting as an attorney - duties, including registering a lasting power, starting to act, gifting, handling disputes and replacement attorney responsibilities.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
FCDO travel advice for Honduras. Includes safety and security, insurance, entry requirements and legal differences.
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