Do you have shares for example from past privatisations, from your employer or from your building society when it became a bank?
Giving the shares to Capernwray rather than the proceeds of their sale may give rise to particularly generous tax relief, especially if you are a higher rate taxpayer, or if the sale of your shares would give rise to a capital gains tax liability.
Not only is the capital gains tax liability avoided, but you can deduct the market value of the gift from your income that is subject to tax. This can add further relief of up to 40% and may bring you a handsome tax refund!
The shares must be stock exchange listed but there is no minimum amount. Very small shareholdings held by standard rate taxpayers may however be better sold and the proceeds gift aided to charity because of dealing costs and capital gains tax exemptions that may apply.