Qualifying investment
For the purposes of the tax relief, a ‘qualifying investment’ is any of the following:
- shares or securities listed on a stock exchange
- shares or securities dealt on any designated market in the UK – currently the Alternative Investment Market (AIM) or PLUS-quoted market
- units in an authorised unit trust
- shares in an open-ended investment company
- holdings in certain foreign collective investment schemes, or
- a qualifying interest in land – subject to specific rules.
Further guidance can be found on the HMRC website.
Get email updates on Gifts of shares and property
This content is available to our members
If you are a member...
Otherwise please join us and be part of a movement helping to create fair taxation for charities.
Payment is voluntary for charity members.
Joining is easy and benefits include:
- Regular updates on charity tax issues
- Attend exclusive events
- Regular seminars on specific concerns
- Free technical helpline
- Regular meetings with Treasury, HMRC
- Be part of a movement helping to create fair taxation
Latest on Gifts of shares and property
- Tax updates
Tax updates
No content has been posted here yet.