C6. Gift to charity

- Associated benefits and disqualifying arrangements

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- Donation of money to charity that was lent back to T's company disqualified from gift aid (Harvey). Involved an associated benefit + an associated acquisition of property (the loan debt).

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Legislation: 

Cases: 

Harvey v. HMRC [2024] UKFTT 1098 (TC), Judge Rudolf KC; 

HMRC manuals: 

Commentary: 

See also:

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