The intention is that only higher rate taxpayers should have to pay any additional tax, although 'starting rate' and non-taxpayers may be entitled to claim a tax refund.
In this special supplement to our guide we will focus on some of the ways you can increase the value of your gift to your chosen charities through the various forms of tax relief available.
Through the Enhanced Capital Allowances regime, the government has been keen to encourage businesses to take advantage of green technology for some time.
