Political donations meaning

Anti-bribery and corruption Checklist This anti-bribery and corruption Checklist helps you assess whether your systems meet the Bribery Act 2010 (BA 2010) and the government’s guidance on bribery and corruption. Read it together with these subtopics: Anti-bribery and corruption—regulatory regime Anti-bribery and corruption—Identifying & assessing risks Anti-bribery and corruption—policy and procedures, or for law firms, Anti-bribery and corruption—policy and procedures—law firms Anti-bribery and corruption—gifts and hospitality Anti-bribery and corruption—agents and intermediaries Anti-bribery and corruption—joint ventures and acquisitions Anti-bribery and corruption—charitable and political donations Anti-bribery and corruption—staff training & awareness, or for law firms, Anti-bribery and corruption—staff training and awareness—law firms Anti-bribery and corruption—monitoring and review This Checklist signposts relevant Precedents you can use or tailor to satisfy these requirements and recommendations. It includes a box to indicate whether each item has been completed and a section to add comments or record action points...

J Hosking v HMRC [2026] UKFTT 406 (TC) This case concerned an appeal against HMRC’s determination assessing the appellant to IHT under IHTA 1984, s 222, for IHT purposes, arising from gifts of roughly £1.7m made over 2011–2016 to pro‑Brexit bodies outside the party system. He argued that the sums were exempt transfers: either as normal expenditure out of income under IHTA 1984, s 21, or as political donations within IHTA 1984, s 24, interpreted so as to align with the European Convention on Human Rights (EHCR). The FTT dismissed both grounds. Relying on Bennett v IRC [1995] STC 54, the tribunal concluded that ‘normal expenditure’ demands a settled pattern, evidenced by periodic payments or an antecedent commitment dictating future outgoings. On the evidence, there was no demonstrable commitment and no discernible pattern in the giving overall...

Hosking v Revenue and Customs Commissioners [2026] UKFTT 406 (TC) What are the practical implications of the case? This ruling offers guidance on the principles to apply when deciding whether a sequence of transfers forms part of a taxpayer’s “normal expenditure” for IHTA 1984, s 21. Where the taxpayer cannot evidence a particular commitment or resolution under which the transfers were made, the burden is on the taxpayer to show that, when considered alongside their other spending over a period, the transfers exhibited regularity, predictability and recurrence in relation to: the recipient/eligibility for benefit; the amount; and the number or frequency. The decision makes clear that it is not sufficient for a series of transfers simply to possess a recognisable common character or qualification for benefit to amount to normal expenditure. They must also be of an identifiable, fixed sum, or there must be a formula or standard by which they were calculated, so that the quantification follows a defined...

In this issue: Wills Probate Trusts UK taxation for Private Client Updates to HMRC Manuals Tax avoidance, evasion and non-compliance Private Client regulatory compliance Private Client insolvency Disputed trusts and estates Art and heritage assets, landed estates and farming families Pensions, insurance and tax‑efficient investments Scotland, Wales and Northern Ireland International Question of the week Further Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis+® community Latest and revised content New and updated content Dates for your diary Trackers Latest Q&A Useful information Wills Contested Will claim for undue influence and lack of knowledge and approval failed (Gill v Gill) The Chancery Division confirmed the 2011 Will as valid, rejecting the claimant’s case that it was the product of undue influence or that knowledge and approval were absent. It concluded the deceased appreciated the terms...

Contributions to charities or political causes may elevate exposure to bribery and corruption risks in practice. In some circumstances, such payments may amount to, or be perceived as, concealed bribes. This Practice Note explains what constitutes charitable and political donations, the associated risks, and measures to reduce those risks. Charitable donations A charitable donation is a voluntary gift from a person or business to a charity or other not-for-profit organisation. This may involve providing money, facilities, equipment, staff time, or another benefit to a charity, or to an individual or body designated by, or linked to, that charity, for instance. Although commonly discussed together (as here), charitable donations are usually quite distinct in nature from political donations. The majority of charities are unconnected with politics and hold no decision-making authority or sway over procurement choices; accordingly, the likelihood that a charitable gift is corrupt, or viewed as corrupt, is lower overall. Indeed, many organisations regard charitable giving as a key element of their corporate social responsibility programmes...

Overview of the non-party campaigning regime Part VI of the Political Parties, Elections and Referendums Act 2000 (PPERA 2000), as amended, establishes the regulatory framework for non-party campaigners in the run-up to UK and region-wide elections. Although PPERA 2000 sets a national baseline, its application can vary across the UK’s devolved administrations, and local electoral administration rules in those areas may modify or supplement the regime. In particular, amendments made by the Elections Act 2022 (EA 2022) do not extend to the Senedd or the Scottish Parliament. By way of example, EA 2022 inserted PPERA 2000, s 89A, which defines a reserved regulated period Non-party campaigners are individuals or organisations that carry out activities which could reasonably be regarded as intended to influence the result of an election under the legislation, without being candidates or political parties themselves. Under the legislation, non-party campaigners are described as ‘third parties’. The Electoral Commission oversees compliance and issues detailed guidance on the rules that apply to non-party campaigners—some guidance is generic,...

Qualifying organisations Relief applies to: charities meeting criteria; corporate bodies wholly owned by, and paying profits to, a charity; non‑profits within VATA 1994 Sch 9 Groups 9, 10 and 13, e.g. unions, professional/knowledge associations, civic/political/religious bodies, amateur sports bodies and mainly volunteer‑run groups A charity’s trading subsidiary may run exempt events if wholly owned and passing profits to the charity; HMRC can allow limited tax‑free development reserves where compliant with charity law, but may refuse where abuse or corporate tax relief is in point Events must be promoted to raise funds, be incidental and infrequent; tell attendees; keep minutes, costings and publicity as evidence; HMRC’s anti‑competition power is rarely used and is appealable Typical events include concerts, fêtes, sales and sponsored sport; not exempt are routine socials, 16+ same‑kind events at one site, sales outside an event, and TOMS travel; a 15‑event cap per location applies, with rules for multi‑day and online venues; sub‑£1,000 gross weeks are outside the cap Income in scope...

A bribe means a monetary payment or any other benefit or gain, given whether directly or indirectly, that is meant to prompt or sway, or that results in prompting or swaying, an individual, company, or public authority to carry out their roles, including business and public duties, improperly...

The due diligence procedural queries set out in this form will be used for donations exceeding £[ x ], in line with the applicable levels of risk. The responses provided will support the process of deciding whether a donation should or should not be made. To be completed by [ person(s) making that decision, eg the Risk team ]. 1 General Proposed recipient [ Insert name ] Date [ Insert date ] Internal contact [ Insert name ] 2 The donation Amount of proposed donation (in £) £[ Insert amount ] Reason(s) for donation [ Insert reason(s) ] Are the reason(s) for the donation clear and legitimate? ☐ Yes ☐ No—the donation must not be made Could the timing of the donation influence the award of business or a contract, or be perceived to? ☐ Yes—refer to [ insert name, eg Anti-bribery and Corruption (ABC) Officer ] ☐ No Has the donation been proposed,...

We conduct our businesses with integrity. We must all act together to keep our businesses free from bribery and corruption. This FAQ, which is central to that aim, sets out how we can achieve our business objectives in a way that aligns with our commitment to prevent bribery and corruption. 1 What are charitable donations? A charitable donation is a contribution made by an individual or a company to a non-profit organisation or charity. A charity is any group of persons or a trust established solely for charitable purposes. Such donations may include cash, access to venues, equipment, employees’ time, or other benefits provided to a charity, or to a person or organisation nominated by or associated with a charity. Most charities are unconnected with politics and hold no decision-making authority or influence over procurement decisions, so the chance that a donation to them is corrupt, or could be perceived as corrupt, is minimal. Indeed, many organisations view charitable giving as an important aspect of their corporate social...