Readers’ forum: Can company owner make donations to foreign charity?

My client has a successful company and has also founded a UK charity which has completed the construction of a hospital in sub-Saharan Africa – a project the charity managed itself. He now wants to support further projects within the objects of his charity but he thinks that the best way of doing this is by making grants to local organisations.

I am fairly sure that direct gifts to a foreign charity by him or the company cannot enjoy UK tax relief; but is there anything to stop him or the company making donations to the UK charity (with gift aid for income tax or corporation tax) which then can be passed on to an African charity?

The trustees of the UK charity will make sure that the money is spent as intended and the grants are within the UK charity’s objects. Am I correct in believing that...