ARTICLE · 24 NOVEMBER 2016

Weekly Tax Update - 21 November 2016

Smith & Williamson

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Smith & Williamson will be sending out its usual communication to clients and contacts on the evening of the Autumn Statement on Wednesday, linking to commentary and analysis of the key changes that we will place on our website.

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Smith & Williamson

1. GENERAL

1.1 Autumn Statement 23 November 2016 – Smith & Williamson commentary

Smith & Williamson will be sending out its usual communication to clients and contacts on the evening of the Autumn Statement on Wednesday, linking to commentary and analysis of the key changes that we will place on our website. This will be available from:

www.smith.williamson.co.uk/

1.2 Response to consultation to simplify the gift aid donor benefit rules

The Government will consult further to simplify the gift aid donor benefit rules and make gift aid easier to claim, thus increasing the number and value of claims by charities.

The original consultation found wide use of the current extra statutory concessions offering charities flexibility to provide benefits. The Government will therefore legislate for:

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