Gifting Private Company Shares

In the right circumstances, a gift of private company shares may be a good option for a donor shareholder who wishes to make a significant gift to a charity in a tax-efficient manner. Unlike publicly listed securities, these gifts do not benefit from the same tax rules, with the result that the gift will trigger capital gains tax. The video reviews the mechanics, tax rules, benefits, and risks of this type of gift, including the different sets of tax rules to navigate and the commercial risks that must be assessed and mitigated by both the donor and the charity.