The April 2011 Budget introduced some major changes to legacy giving which are very beneficial to the donor. If you leave 10% or more of your estate to charity (and this can be spread across several different charities), you will now only pay 36% Inheritance Tax on the taxable remainder of your estate.
Read more about Legacy Giving.
Giving shares and securities is highly tax efficient for the donor who can achieve large tax savings, not only on capital gains tax but on income tax as well.
Gifts of shares to the Foundation Appeal are becoming increasingly popular due to the high level of associated tax-efficiency.
Read more about giving shares.
All gifts can be made making maximum use of the opportunities for tax efficiency whether regular or one-off, from the UK, Europe or the United States.