VAT is a complex transaction tax for charities because of the variety of charity activities, including fundraising and charging for services. This guide steers

This guide explains the main Gift Aid, VAT and direct tax consequences of sixteen common charity fundraising activities. In addition, background sections on these

Updated August 2020 Most VAT-registered charities and other businesses with annual taxable turnover of £85,000 or more have to submit VAT returns digitally and

The Charity Tax Group has recently published correspondence with HMRC on the VAT treatment of government funded overseas aid projects. The correspondence mainly deals

On 30 April 2020 the government announced it would bring forward the start date for the zero-rating of e-publications to 1 May 2020. Charities

In the past, charities mainly received grants and donations, but more charities are receiving payment for the delivery of services under contract. This guide

We published this guide to help finance teams use the Retail Gift Aid scheme with confidence. This guide illustrates appropriate accounting treatments and gives

Arts and cultural organisations frequently charge for admissions and incur significant amounts of VAT on costs. This guide looks at specific forms of fundraising,

This guide provides a step-by-step process for handling a merger or a takeover, explaining the options for different structures. It considers the legal and

We published this guide to help you with models for collaborative working to deliver services and share back office functions . This guide covers

The common way for charities to deal with trading which does not fall within their objects is to channel the income and expenditure relating

If the activities you are planning do not fall within the exemptions and the activities are not fulfilling the primary purpose of the charity,

Primary purpose trading is trade carried out by a charity in the course of carrying out its main objects and is exempt from income

Trading is the exchange of goods or services for a fee. For tax, the law does not specifically define trading, but case law has

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