Q&A: tax liability and gift of land to charity

In our weekly Q&A series, Julian Payne, tax advisor at Croner Taxwise, considers the corporation tax liability and reliefs when a business makes a significant donation to charity

My client is a company whose trade is manufacturing kitchens and retailing kitchen appliances. The company no longer needs its original site where the business began in the 1980s and the directors are considering giving it to a charity which they know is looking for additional space. They are wondering what corporation tax relief might be available.

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