5.17.1 For companies, relief for cash gifts is given in the same way as relief for gifts of qualifying investments and in most cases the relief will be the same whichever method of donating you choose. 5.17.2 If you’re an individual, it depends on your circumstances and whether you wish the charity or yourself to gain the greater benefit from the tax relief. A charity can claim Gift Aid on a qualifying gift of money but can’t make any claims in respect of the gift of an asset. 5.17.3 Generally, giving the shares to charity will be simpler, both in terms of the paperwork on the disposal and in completing your tax return, than selling the shares yourself and giving the cash to the charity.