IHTM11171 | Exclusions from exemption: introduction
From HM Revenue & Customs · Inheritance Tax Manual
Charity exemption is limited by several anti-avoidance provisions.
These are in two groups
to which apply generally (except to loans () to charities), and
which applies to gifts or transactions involving non-relevant settled property ().
A gift which is caught by these anti-avoidance provisions is not exempt under though the beneficiary is a qualifying charity.
Although overall guidance is given at and more detailed guidance on the provisions of to is given in this section of the manual.