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Cross-Border Giving

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10 July 2005
Card image William Hancock
Card image Hannah Candlin
 
William Hancock partner and Hannah Candlin solicitor of Speechly Bircham highlight some of the tax traps that can arise with cross-border charitable giving
 
As readers will no doubt be aware it is increasingly common for cross-border issues to arise in the context of charitable giving. Globalisation is an inescapable reality so inevitably the international dimension is ever more present in transactions undertaken by individuals and corporations alike.
 
In this article we give an overview of some of the tax obstacles that can arise. We look at the position for certain US/UK gifts gifts within the European Union and the dichotomy between the definition of 'charity' in the English and Scottish charities bills.

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