RE1860 - Gifts of Land, Buildings, Shares & Securities to Charity: enquiries into claims

If you enquire into a claim for relief you will need to establish that the:

• investment is a qualifying investment within RE1852
• amount of relief has been correctly established in accordance with RE1855
• body to which the investments have been given, or sold at under value, is a qualifying charity or a body within RE1854
• donor has disposed of the whole of the beneficial interest in the investments