Gift Aid is a tax efficient method for individuals to make donations to charities. A Gift Aid donation from an individual is assumed to

Charities may pay volunteer expenses such as: travel to and from home travel, subsistence and accommodation whilst on charity business childcare costs the cost

The taxation of payments and benefits made on the termination of employment is a complex topic and it is best to seek advice before

The IR35 rules are designed to prevent individuals from using intermediary business structures – usually a personally or family owned company – to avoid

There are a number of factors that may indicate that a contract between a contractor and a worker may be a contract of employment,

Some supplies are zero-rated when supplied to a charity. Here the charity does not have to be registered for VAT to benefit from the

All income in connection with a qualifying fundraising event is exempt from VAT (and income or corporation tax). To qualify as an exempt fundraising

Probably because the charity has limited or no income subject to VAT. Many charity activities are funded by grants and donations or are VAT-exempt

For a transaction to be subject to VAT, it must normally meet both of the following conditions: It must be a supply of goods

You must register for VAT if the turnover on taxable activities exceeds the VAT registration threshold. The VAT registration threshold from 1 April 2017

The s33c VAT refund scheme applies to both VAT registered and unregistered eligible hospices, which must be palliative care charities, providing palliative care as

Supplies of education and training are VAT exempt if they are made by an eligible body, otherwise they are standard-rated. Supplies of education and

Where charities have members who have voting or other constitutional rights then a special VAT concession applies (‘ESC 3.35’). This allows the membership subscription

Commercial marathons such as the London Marathon do not qualify for the fundraising event exemption, so any mandatory entry fee or minimum sponsorship target

If a charity has no pre-existing agreement with either the donor or event organiser, and simply receives a donation from the participant or event

Some fundraising events have no restrictions on what Gift Aid can be claimed as no or only very minor benefits are provided to participants.

In general, for a VAT-registered business in the UK: sales of goods and supplies of services overseas are zero-rated purchases of goods from outside

Some supply types from overseas count as a reverse charge purchase, where a UK VAT-registered customer must charge themselves VAT for the purchase and