The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the main VAT issues that need to be considered by a charity. Charities are often faced with a number of complex VAT considerations. In particular these will include:
Charities are bodies with charitable status. Charitable status does not apply to all non-profit making bodies so it is important not to assume that all non-profit organisations will qualify for VAT relief targeted at charities.
In order to claim charity VAT reliefs, HMRC expects the following conditions to be met:
Notice 701/1 , para 2.1
From 1 April 2012, the definition of charity in FA 2010, Sch 6 (subscription sensitive) has broad effect for the purposes of VAT.
Charities are entitled to conduct
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