Written Question·Treasury·UIN 82013

Charities: Wills

Tabled: 14 October 2025
Answered: 20 October 2025
Named Day

Question

Nadia Whittome

LabourNottingham East

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposal to require charities to spend gifts from wills within a set timeframe in the draft Finance Bill 2025-26 on legacy giving.

Answer

Dan Tomlinson
Charities rightly enjoy generous tax reliefs. However, a small number of charities are receiving tax relief in ways that were not intended by Parliament. Charity tax rules are being strengthened to improve HMRC’s ability to challenge abusive arrangements ...

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