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Attributs	Valeurs
type	work Article
Is Part Of	http://hub.abes.fr/oup/periodical/tandt/2009/volume_15/issue_4/w
Subject	Case Notes
subtitle	Hein Persche v Finanzamt Lüdenscheid
Title	Gift Aid crosses the border
has manifestation of work	http://hub.abes.fr/oup/periodical/tandt/2009/volume_15/issue_4/101093tandtttp026/m/web http://hub.abes.fr/oup/periodical/tandt/2009/volume_15/issue_4/101093tandtttp026/m/print
related by	http://hub.abes.fr/oup/periodical/tandt/2009/volume_15/issue_4/101093tandtttp026/authorship/1
Author	Birks Hana
Abstract	Charity, as the proverb goes, begins at home; and until the European Court of Justice made its landmark decision in the case of Persche on 27 January 2009, charity seemed doomed to stay at home with little chance of getting beyond passport control. This case note examines that judgment and its implications.
article type	research-article
publisher identifier	ttp026
is part of this journal	Trusts & Trustees

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