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Charitable Giving and Estate Planning: Tax-Efficient Legacy Strategies

· 18 min

Executive Summary

The convergence of frozen inheritance tax thresholds, pension death benefit inclusion from April 2027, Agricultural Property Relief and Business Property Relief caps from April 2026, and the residence-based IHT regime operational since April 2025 has fundamentally reshaped the charitable giving dimension of estate planning. With the Office for Budget Responsibility forecasting taxable estates rising from 5.2% to approximately 9.5% by 2030 and IHT receipts projected at GBP 14.3 billion by 2029-30, charitable giving strategies -- including the 36% reduced rate, section 142 deeds of variation, and pension death benefit nominations -- demand re-evaluation as integrated planning levers rather than standalone testamentary afterthoughts. The Autumn Budget 2025 amendments to section 23 IHTA 1984, restricting charitable trust exemptions, add further urgency. This article provides a multi-dimensional practitioner framework for advising clients on structured philanthropic estate planning across these interlocking regimes.

1. The Shifting Inheritance Tax Landscape

The IHT environment confronting practitioners in 2026 is materially different from that of even two years ago. The cumulative effect of successive legislative changes has expanded the taxable estate population and increased the average liability, elevating charitable planning from a niche consideration to a mainstream advisory imperative.

Frozen Thresholds and Rising Receipts

The nil-rate band remains fixed at GBP 325,000 and the residence nil-rate band at GBP 175,000, with both now frozen until at least 2030-31 under the Finance Bill 2025-26 provisions.1 Against a backdrop of sustained asset price inflation -- particularly in residential property and pension wealth -- the fiscal drag effect is substantial. HMRC IHT receipts reached a record GBP 8.2 billion in 2024-25, and the OBR projects this figure will reach GBP 14.3 billion by 2029-30.2 The proportion of estates subject to IHT is forecast to rise from 5.2% in 2023-24 to approximately 9.5% by 2030, representing a near-doubling of the taxable population within six years.2

Agricultural Property Relief and Business Property Relief Reform

From April 2026, the combined APR and BPR regime will be capped at GBP 2.5 million at 100% relief, with a 50% rate applying to qualifying assets above that threshold.3 For estates with significant agricultural or business holdings that previously fell entirely outside the IHT net, this reform creates newly taxable value. Charitable giving may offer an alternative mechanism for reducing the taxable estate where full APR/BPR protection is no longer available.

The Residence-Based IHT Regime

The domicile-based IHT system was replaced from 6 April 2025 by a residence-based test. An individual who has been UK tax resident for at least 10 of the previous 20 tax years is classified as a "long-term resident" and is subject to IHT on worldwide assets.45 This reform brings a new population into scope: previously non-domiciled individuals who have accumulated significant non-UK wealth are now exposed to UK IHT for the first time. Charitable giving strategies -- including gifts to UK-registered charities from non-UK assets -- become newly relevant for this cohort. The "tail period" of 3 to 10 years (scaled by length of UK residence) means that individuals who leave the UK retain IHT exposure, creating a window during which charitable planning remains pertinent for departed long-term residents.4

Pension Death Benefits: The April 2027 Watershed

From 6 April 2027, most unused pension funds and death benefits will be included within the value of a person's estate for IHT purposes.6 An estimated 10,500 estates will become newly IHT-liable as a direct consequence, with approximately 38,500 estates paying more IHT and an average liability increase of approximately GBP 34,000.7 This reform creates an entirely new dimension for charitable planning, as pension death benefits directed to registered charities will continue to be exempt from IHT.6 The implications for nomination strategies and the interaction with the 36% reduced rate are examined in detail in Section 3.

2. The Charitable Exemption and the 36% Reduced Rate

The Section 23 Unlimited Exemption

Section 23 of IHTA 1984 provides an unlimited exemption from IHT for transfers of value attributable to property given to qualifying charities or registered community amateur sports clubs. The exemption applies to both lifetime and death transfers, including transfers of settled property where the deceased held a qualifying interest in possession.89 The scope is broad: there is no upper limit on the value of exempt charitable transfers, making it one of the most powerful reliefs available in the IHT code.

The 36% Reduced Rate: Schedule 1A Mechanics

For deaths on or after 6 April 2012, estates that include charitable legacies equalling at least 10% of the "baseline amount" qualify for a reduced IHT rate of 36% rather than the standard 40%.1011 The baseline amount is the net estate after deducting exemptions, reliefs, and the nil-rate band -- but the calculation is not straightforward. Schedule 1A requires a component-by-component analysis, with the estate divided into up to three components: the general component (non-settled property), the settled property component (for each qualifying settlement), and the joint property component.10

HMRC guidance at IHTM45031 confirms that section 39A is disapplied for the purposes of the 10% test, meaning specific gifts to charity are taken at their unreduced value. This prevents the interaction of reliefs from inadvertently failing the threshold.12 The drafting of charitable legacy clauses to meet the 10% test is addressed at IHTM45008, which provides model approaches that practitioners should consult when advising testators.13

Worked Example: The 36% Reduced Rate in Practice

Consider an estate valued at GBP 1,200,000 with no RNRB entitlement and a full NRB of GBP 325,000. The taxable estate (baseline amount) is GBP 875,000. To qualify for the 36% rate, charitable legacies must equal at least 10% of this baseline: GBP 87,500.

Scenario Charitable Legacy IHT Rate IHT Payable Net to Beneficiaries Net to Charity
A: No charitable gift GBP 0 40% GBP 350,000 GBP 525,000 GBP 0
B: 10% charitable gift GBP 87,500 36% GBP 283,500 GBP 504,000 GBP 87,500

In Scenario B, the beneficiaries receive GBP 504,000 -- a reduction of only GBP 21,000 compared with Scenario A -- while the charity receives GBP 87,500. The effective cost of the charitable gift to beneficiaries is GBP 21,000 rather than GBP 87,500, producing a gearing ratio of approximately 4:1. This demonstrates why the 36% rate is frequently described as creating a "win-win" for estates and charities -- though practitioners should note this simplified illustration does not account for grossing-up complexities that arise when charitable and non-charitable gifts coexist in the same component.11

Autumn Budget 2025: Section 23 Amendments

The Autumn Budget 2025 introduced significant amendments to section 23, removing the IHT exemption for property given to be held on trust for charitable purposes where the trust itself does not meet the Finance Act 2010 Schedule 6 definition of a charity.1415 The change targets arrangements where assets are settled on trust for broadly defined charitable purposes but the trust vehicle is not itself a registered charity, reducing HMRC's ability to monitor the application of funds.

The effective dates are staggered: 26 November 2025 for lifetime gifts and trust exit charges, and 6 April 2026 for gifts on death.14 A transitional provision applies to existing interest in possession trusts established before 26 November 2025: according to analysis by Charles Russell Speechlys, trustees may distribute to registered charities within two years and retain the exemption, though practitioners should consult the enacted Finance Act text for definitive terms on the distribution timeframe.14

The practical implications are immediate. Testators whose wills contain gifts on trust for "general charitable purposes" at the discretion of trustees must review and, where necessary, restructure those dispositions. The drafting must either name specific registered charities or ensure that the recipient trust itself qualifies as a charity under Finance Act 2010 Schedule 6. Failure to act before 6 April 2026 risks the charitable component of the estate losing its IHT exemption entirely.15

Utilisation Gap

Despite the financial attractiveness of the 36% reduced rate, utilisation remains modest. In 2022-23, only approximately 10,800 estates claimed charitable exemptions, with exempted transfers totalling GBP 1.92 billion -- down from GBP 2.07 billion in 2021-22.16 IHT charitable reliefs cost the Exchequer GBP 980 million in the tax year to April 2025, representing a 2% year-on-year increase, while total charity tax reliefs reached approximately GBP 6.7 billion.17 The gap between the growing number of IHT-liable estates and the static number claiming charitable exemptions suggests significant untapped advisory opportunity.

Industry research commissioned by Remember A Charity (conducted by Savanta) found that 92% of professional advisers believe estate and tax planning will become more important following IHT changes, while 62% expect more clients to consider charitable legacies.18 Notably, 77% of solicitors and will-writers reported proactively raising the charitable option with clients.18 While these figures should be interpreted with appropriate regard for the commissioning body's promotional interest in charitable legacies, they indicate a clear directional trend in professional sentiment.

3. Pension Death Benefits and Charitable Nominations

The April 2027 Reforms

The inclusion of pension death benefits within the IHT estate from April 2027 represents the most significant structural change to estate taxation in a generation. Personal representatives will be liable for reporting and paying IHT on unused pension funds, with scheme administrators required to provide valuations.67 Death in service benefits and defined benefit dependant pensions are excluded from the new charge, but unused defined contribution funds -- which have grown substantially since the pension freedoms of April 2015 -- fall squarely within scope.6

Charitable Exemption Preserved

Critically, the existing IHT exemption for death benefits passing to registered charities will be maintained under the new regime.6 This creates a planning opportunity of material significance: where a pension holder's estate would otherwise face an IHT charge on unused pension funds, nominating a registered charity as beneficiary (in whole or in part) preserves the exemption.

The Tax Arbitrage: Pension Nominations to Charity

The tax efficiency of charitable pension nominations becomes apparent when the combined tax burden is considered. Under the April 2027 rules, pension death benefits paid to non-exempt individuals will be subject to IHT as part of the estate, and the recipient will also be liable to income tax on the benefit received.6 For additional-rate taxpayers, the combined effective tax rate could approach 67% (40% IHT on the gross fund, with income tax at 45% on the net receipt). By contrast, a charitable nomination incurs zero tax -- the charity receives the full fund value, IHT-exempt.

Worked Example: Pension Charitable Nomination

A pension holder dies with an unused defined contribution fund of GBP 500,000, in addition to non-pension assets of GBP 1,000,000 (after NRB).

Scenario Pension Beneficiary IHT on Pension Income Tax on Receipt Total Tax Net Received
A: Nominated to adult child (45% taxpayer) Individual GBP 200,000 GBP 135,000 GBP 335,000 GBP 165,000
B: Nominated to charity Charity GBP 0 GBP 0 GBP 0 GBP 500,000

The contrast is stark. Scenario A delivers only GBP 165,000 of the GBP 500,000 fund to the intended beneficiary (a 67% effective tax rate), while Scenario B directs the full GBP 500,000 to the charitable cause. Practitioners should present this comparison to clients with genuine philanthropic intent, where the pension fund may serve charitable objectives far more efficiently than non-pension assets.

Interaction with the 10% Baseline Test

A significant area of uncertainty remains. Published HMRC guidance has not yet confirmed whether pension death benefits directed to charity will count toward the Schedule 1A baseline amount for the 36% reduced rate calculation. If pension charitable nominations are included in the 10% test, pension holders could simultaneously preserve the charitable exemption on the pension fund and unlock the 36% reduced rate on the remainder of the estate -- a powerful dual benefit. Practitioners should monitor HMRC's IHT manual for updated guidance on this interaction and, in the interim, structure advice conservatively by ensuring the 10% threshold is met from non-pension assets.116

4. Lifetime Charitable Giving as Estate Planning

While testamentary charitable giving receives the most attention in the IHT context, lifetime strategies offer immediate tax relief and can complement a will-based approach to produce a more efficient overall outcome.

Gift Aid: Higher and Additional Rate Relief

Higher-rate (40%) and additional-rate (45%) taxpayers can claim personal relief equal to the difference between the basic rate and their marginal rate on Gift Aid donations. For a GBP 100 donation, the gross value to the charity is GBP 125 (the charity reclaims basic rate tax); a 40% taxpayer reclaims GBP 25 personally, reducing the effective cost to GBP 75.1920

Carry-back provisions allow Gift Aid donations made between 6 April and the self-assessment filing date to be treated as made in the previous tax year -- a mechanism that permits tax planning across year-ends.20 However, practitioners advising internationally mobile clients should note that Gift Aid relief for donations to non-UK charities was removed after 5 April 2024 under the Finance (No.2) Act 2023, restricting cross-border philanthropic tax planning.19

Gifts of Shares, Securities, Land and Buildings

Since 6 April 2000 (for shares and securities) and 6 April 2002 (for land and buildings), donors of qualifying assets to charity can claim income tax relief on the market value of the gift plus any incidental costs of disposal, less any consideration received.2122 This relief operates in addition to CGT exemption: no chargeable gain arises on the disposal.23 The dual income tax and CGT relief makes gifts of appreciated assets significantly more tax-efficient than selling the assets and donating the cash proceeds. For a 45% taxpayer disposing of shares with a substantial embedded gain, the combined tax saving can exceed 60% of the asset's market value.21

Anti-avoidance provisions apply. Where land is gifted, all joint owners must dispose of their interest for any owner to claim relief. Practitioners should also be aware that the relief is subject to the tainted donation rules discussed in Section 6.21

Payroll Giving

Donations made through employer payroll giving schemes receive immediate full tax relief at the donor's marginal rate, without the grossing-up mechanism of Gift Aid.20 The relief is deducted at source through PAYE, producing a straightforward and administratively efficient mechanism for regular charitable giving. While typically used for smaller recurring donations, payroll giving has a role in holistic advisory frameworks where clients wish to establish a pattern of regular philanthropic commitment.

Integration with Testamentary Planning

Lifetime charitable giving reduces the donor's estate for IHT purposes through the normal expenditure out of income exemption (IHTA 1984, s.21) or as potentially exempt transfers where they fall outside the seven-year cumulation period. Practitioners should consider the interaction between lifetime giving (delivering immediate income tax and CGT relief) and testamentary charitable legacies (delivering IHT relief at death). A coordinated approach maximises the total tax benefit across the client's lifetime and estate, while supporting genuine philanthropic objectives.

5. Post-Death Planning: Deeds of Variation

The Section 142 Mechanism

Section 142 of IHTA 1984 permits beneficiaries to vary the dispositions of an estate within two years of death, with the variation treated for IHT purposes as if made by the deceased.24 This statutory fiction is one of the most powerful post-death planning tools available, enabling the creation of charitable legacies that did not exist in the original will.

Creating or Increasing Charitable Legacies

A deed of variation can redirect assets to a registered charity, either creating a new charitable gift where the will made no provision for philanthropy, or increasing an existing charitable legacy to meet the 10% baseline for the 36% reduced rate.2425 The conditions are strict: no consideration in money or money's worth may pass between the parties, all beneficiaries whose entitlement is affected must consent, and the variation must contain a statement that the parties intend section 142 to apply.24

An important procedural requirement applies specifically to charitable variations. The charity must be notified of the variation for it to be effective for IHT purposes.24 Failure to notify the charity -- a step sometimes overlooked in practice -- can invalidate the IHT benefit of the entire variation.

Practical Advisory Considerations

Practitioners administering estates should proactively assess whether a deed of variation could achieve the 10% charitable threshold. In estates where the existing charitable provision falls marginally below 10% of the baseline amount, a modest variation can unlock the 36% rate across the entire taxable estate -- a disproportionately beneficial outcome. The two-year deadline runs from the date of death, not the date of the grant of probate, and practitioners should diarise this date at the outset of the administration.25

Where beneficiaries are reluctant to redirect their inheritance, it may assist to present the cost-benefit analysis demonstrating that the net reduction to their entitlement is significantly less than the face value of the charitable gift, owing to the rate reduction from 40% to 36%.

6. Anti-Avoidance: Tainted Donations

Finance Bill 2025-26 introduces amendments to the tainted charity donation rules originally enacted in Finance Act 2011, Schedule 3.26 The revised provisions replace the "main purpose" test with an "outcome" test and substitute "financial advantage" with "financial assistance" -- both changes that lower the bar for establishing that a donation is tainted.2627

The practical implications for high-net-worth clients with donor-connected charities are significant. Under the revised test, it is no longer necessary to demonstrate that the main purpose of an arrangement was to obtain a financial advantage; it is sufficient that the outcome of the arrangement confers financial assistance on the donor or a connected person.26 This shift from subjective purpose to objective outcome removes the need for HMRC to interrogate the donor's intentions and makes tainted status easier to establish.

Additionally, legacies received by charities will be treated as "attributable income" from April 2026, requiring the charity to spend the funds charitably or face a tax charge.26 Practitioners advising clients on gifts to charities with which the donor has a personal connection -- for example, a family foundation or a charity of which the donor is a trustee -- should conduct enhanced due diligence on the structure to ensure no element of financial assistance flows back to connected persons.

7. Building an Integrated Advisory Framework

The legislative changes examined in this article are not isolated reforms. Their cumulative effect demands that practitioners adopt an integrated approach to charitable estate planning that encompasses testamentary giving, pension nominations, lifetime strategies, and post-death variations within a single coherent framework.

Practitioner Decision Framework

The following structured approach may assist in identifying charitable planning opportunities:

Step 1 -- Estate Exposure Assessment. Quantify total IHT exposure including pension assets (from April 2027), taking account of frozen thresholds, APR/BPR caps, and the residence-based regime for long-term residents with worldwide assets.

Step 2 -- Will Review. Audit existing wills for discretionary charitable trusts that may lose section 23 exemption from 6 April 2026. Restructure to name registered charities or ensure trust vehicles meet Finance Act 2010 Schedule 6 requirements.

Step 3 -- 36% Reduced Rate Modelling. Calculate whether the estate meets or can be structured to meet the 10% baseline, including sensitivity analysis for varying asset values at death.

Step 4 -- Pension Nomination Review. Assess the tax efficiency of charitable versus non-charitable pension death benefit nominations, presenting the combined IHT and income tax comparison to clients with philanthropic objectives.

Step 5 -- Lifetime Giving Integration. Evaluate whether lifetime gifts of appreciated shares, securities, or land to charity offer superior tax efficiency compared with cash giving, and consider how lifetime giving reduces the IHT estate.

Step 6 -- Anti-Avoidance Compliance. Screen all arrangements involving donor-connected charities against the revised tainted donation rules, applying the new "outcome" test rather than the superseded "main purpose" test.

This framework should be revisited annually and upon any material change in the client's circumstances, asset composition, or the legislative environment.

CPD Declaration

Estimated Reading Time: 20 minutes Technical Level: Advanced Practice Areas: Estate Planning, Inheritance Tax, Charitable Giving, Financial Planning

Learning Objectives

Upon completing this article, practitioners will be able to:

  1. Evaluate the cumulative impact of frozen IHT thresholds, pension death benefit inclusion, APR/BPR reform, and the residence-based regime on charitable estate planning strategies
  2. Apply the Schedule 1A component-by-component calculation to determine whether an estate qualifies for the 36% reduced IHT rate
  3. Distinguish between charitable giving structures that retain section 23 exemption post-Autumn Budget 2025 and those that require restructuring
  4. Analyse the tax efficiency of charitable pension death benefit nominations under the April 2027 reforms, including the combined IHT and income tax comparison

Competency Mapping

  • FCA COBS: Suitability of advice and client best interests in tax-efficient planning
  • CISI/CII: Inheritance tax planning, charitable giving, pension death benefits
  • SRA Competency Statement: Technical legal knowledge (A2) -- application of tax law to estate planning

Reflective Questions

  1. How would you adapt your current estate planning review process to incorporate the pension death benefit IHT changes taking effect from April 2027?
  2. What steps would you take to audit existing client wills for discretionary charitable trust provisions that may lose their section 23 exemption from April 2026?
  3. In what circumstances might you recommend a deed of variation to create or increase a charitable legacy, and how would you present the cost-benefit analysis to beneficiaries?

Professional Disclaimer

The information presented reflects the regulatory and legislative position as of 2026-02-04. Regulations, tax rules, and professional guidance are subject to change. Readers should independently verify all information before acting and seek advice from appropriately qualified solicitors, financial advisors, or other professionals for their specific circumstances.

Neither WUHLD nor the author accepts liability for any actions taken or decisions made based on the content of this article. Professional readers are reminded of their own regulatory obligations and duty of care to their clients.

Footnotes

Footnotes

  1. GOV.UK, Inheritance Tax Thresholds. https://www.gov.uk/government/publications/inheritance-tax-thresholds/inheritance-tax-thresholds ↩

  2. OBR, Inheritance Tax Forecasts. https://obr.uk/forecasts-in-depth/tax-by-tax-spend-by-spend/inheritance-tax/ ↩ ↩2

  3. GOV.UK, Agricultural Property Relief and Business Property Relief Changes (23 December 2025). https://www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-changes ↩

  4. HM Treasury Technical Note: Reforming the Taxation of Non-UK Domiciled Individuals. https://assets.publishing.service.gov.uk/media/672105124da1c0d41942a8a8/Reforming_the_taxation_of_non-UK_individuals.pdf ↩ ↩2

  5. HaysMac, "Major Changes to UK IHT: The Move to a Residence-Based Regime" (2025). https://haysmac.com/insights/major-changes-to-uk-inheritance-tax-the-move-to-a-residence-based-regime-from-april-2025/ ↩

  6. GOV.UK, Inheritance Tax on Unused Pension Funds and Death Benefits. https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-unused-pension-funds-and-death-benefits ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7

  7. GOV.UK, IHT on Pensions: Liability, Reporting and Payment -- Summary of Responses. https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment/outcome/inheritance-tax-on-pensions-liability-reporting-and-payment-summary-of-responses ↩ ↩2

  8. IHTA 1984, s.23. https://www.legislation.gov.uk/ukpga/1984/51/section/23 ↩

  9. HMRC IHTM11101 -- Gifts to charities or registered clubs: introduction. https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm11101 ↩

  10. IHTA 1984, Schedule 1A. https://www.legislation.gov.uk/ukpga/1984/51/schedule/1A ↩ ↩2

  11. HMRC IHTM45001 -- Reduced rate for gifts to charity: introduction. https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm45001 ↩ ↩2 ↩3

  12. HMRC IHTM45031 -- Reduced rate: 10% test interaction. https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm45031 ↩

  13. HMRC IHTM45008 -- Charitable legacy worded to meet the 10% test. https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm45008 ↩

  14. Charles Russell Speechlys, "Autumn Budget 2025: IHT and Charitable Gifts" (November 2025). https://www.charlesrussellspeechlys.com/en/insights/expert-insights/private-client/2025/autumn-budget-2025--inheritance-tax-iht-and-charitable-gifts/ ↩ ↩2 ↩3

  15. GOV.UK, Inheritance Tax: Anti-Avoidance. https://www.gov.uk/government/publications/inheritance-tax-anti-avoidance-measures-for-non-long-term-uk-residents-and-trusts/inheritance-tax-anti-avoidance ↩ ↩2

  16. Inheritance Tax Liabilities Statistics Commentary (July 2025). https://www.gov.uk/government/statistics/inheritance-tax-liabilities-statistics/inheritance-tax-liabilities-statistics-commentary ↩

  17. UK Charity Tax Relief Statistics Commentary (June 2025). https://www.gov.uk/government/statistics/uk-charity-tax-relief-statistics/uk-charity-tax-relief-statistics-commentary ↩

  18. Remember A Charity, Professional Adviser Tracking Study (Savanta, June 2025). https://www.rememberacharity.org.uk/about-us/latest-news/6-in-10-professional-advisers-think-inheritance-tax-changes-will-prompt-growth-in-charitable-legacies/ ↩ ↩2

  19. HMRC Helpsheet HS342 -- Charitable Giving (2025). https://www.gov.uk/government/publications/charitable-giving-hs342-self-assessment-helpsheet/hs342-charitable-giving-2025--2 ↩ ↩2

  20. GOV.UK, Tax Relief When You Donate to a Charity: Gift Aid. https://www.gov.uk/donating-to-charity/gift-aid ↩ ↩2 ↩3

  21. HMRC Chapter 5: Giving Land, Buildings, Shares and Securities to Charity. https://www.gov.uk/government/publications/charities-detailed-guidance-notes/chapter-5-giving-land-buildings-shares-and-securities-to-charity ↩ ↩2 ↩3

  22. HMRC CG66630 -- Income Tax and Corporation Tax Relief for Gifts of Certain Assets to Charities. https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg66630 ↩

  23. GOV.UK, Donating Land, Property or Shares to Charity. https://www.gov.uk/donating-to-charity/donating-land-property-or-shares ↩

  24. IHTA 1984, s.142. https://www.legislation.gov.uk/ukpga/1984/51/section/142 ↩ ↩2 ↩3 ↩4

  25. The PFS, "Charitable Gifts as Part of Estate Planning" (2025). https://www.thepfs.org/news-insight/news/articles/charitable-gifts-as-part-of-estate-planning/105918 ↩ ↩2

  26. GOV.UK, Legislation to Introduce Changes to Charity Tax Rules. https://www.gov.uk/government/publications/changes-to-charity-tax-rules/legislation-to-introduce-changes-to-charity-tax-rules ↩ ↩2 ↩3 ↩4

  27. GOV.UK, Charities Tax Compliance: Summary of Responses. https://www.gov.uk/government/consultations/charities-tax-compliance/outcome/charities-tax-compliance-summary-of-responses ↩

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