Tax and charities

When the Cup Trust abused its charitable status to perpetrate an aggressive tax avoidance scheme, this highlighted a disturbing problem, reports Jaimie Kaffash

In his 2012 Budget, Chancellor George Osborne took the decision to cap the amount of relief anyone can claim at £50,000 or 25% of the individual’s income if greater. However, in what seemed to be the theme of that Budget, Osborne was forced into making a u-turn – his third overall.

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