Gifts of Shares

A gift of shares to a registered charity now qualifies for complete exemption from Capital Gains Tax as well as for Income Tax relief.

The full market value of the shares held in a listed company can therefore be set against the donor’s chargeable income in the tax year of the gift.

Higher rate taxpayers can greatly benefit from these exemptions.

The proceeds of sale of a Gift of Shares can be added to a charity account, allowing the donor to issue vouchers to the charities of their choice.