Commentary

BB/9/96 VAT and charity advertising

Part V16 Forms and other HMRC material

BB/9/96 VAT and charity advertising

BB/9/96 VAT and charity advertising

Business Brief, Issue 9. 24 May 1996

Following a recent VAT tribunal decision concerning charity advertising, Customs and Excise will no longer accept that recruitment advertisements for paid staff are eligible for zero-rating even if they contain a “qualifying” message. This means that unless an advertisement's primary purpose is making known the objects of a charity, the reasons for the objects of a charity, or for raising money for the charity, it does not come within the scope of the relief.

This decision reverses the liability decision given in Business Brief 1/95 dated 11 January 1995 and

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