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  • VAT Memo - Particular activities - Charities - Types of income - Donations in lieu of admission - 8054
    A common method of raising funds is to allow admission to premises in return for a donation. If admission is still granted even without any donation paid, the amount received is outside the scope of VAT. Charities usually suggest a minimum amount which is outside the scope if there is no element of compulsion. Application forms and tickets for a fundraising ball showed the price as £50, although the small print said, “for VAT purposes the entrance fee is £20. The balance of £30 represents a minimum voluntary...
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