The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note looks at the meaning of the term ‘relevant charitable purpose’.
Detailed discussion of the legislation and case law on an RCP is found in De Voil Indirect Tax Service V4.232BC.
Use for an RCP means use by a charity either (or both):
for non-business purposes
as a village hall or similarly in providing social or recreational facilities for a local community
VATA 1994, Sch 8, Group 5, Note 6
The meaning of ‘charity’ in a VAT context is described in the Charities ― overview guidance note.
There is a long history of case law on whether activities are ‘business’ activities for VAT purposes. It is worth highlighting that just because activities do not make a profit they are not necessarily ‘non-business activities’. Therefore, charities can (and frequently do) have many business activities. Business and non-business for charities is explored in the Charities ― overview guidance note.
For example, in one influent
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This guidance note explains how to calculate the amount of tax that arises under the lifetime charge. In general terms the lifetime charge will apply to individuals who transfer property into a trust that is subject to the relevant property regime. See the Chargeable transfers and Occasions of
This guidance note provides an overview of the steps businesses need to take if aspects of their business change, and as a result, they need to notify HMRC about the change.Changes to name and / or addressIf a business changes its name and / or its address then it is required to notify HMRC of the
This guidance note provides an overview of what conditions need to be met before a business is entitled to treat VAT incurred as input tax. This note should be read in conjunction with the other notes in the ‘Claiming input tax’ subtopic. For a flowchart outlining the procedure for claiming input
Class 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met before Class 1A NIC is
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