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A number of changes were introduced from April 2000 in charity taxation “to encourage more individuals and businesses to give more, and to make the taxation system simpler for donors and charities to use” (Cm 4479 November 1999 p 90). These measures grew out of a consultation exercise on charity taxation launched at the time of the July 1997 Budget, followed by the Treasury’s publication of Review of Charity Taxation: a consultation document in March 1999. This paper provides a summary of the tax reliefs charities now enjoy, and some background to the 1997 review.


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