Charities

Academies

Commentary – Tax Reporter ¶815-280

Accrued income scheme

Commentary – Tax Reporter ¶333-650 ; Tax Reporter ¶335-150

Acquisitions, relief from VAT

Commentary – Indirect Tax Reporter ¶50-620

Activities for charitable purpose

Commentary – Quick Overview ¶62810

Advertisements

Collection boxes

Commentary – Indirect Tax Reporter ¶50-580

Design and production

Commentary – Indirect Tax Reporter ¶50-560

Excluded items

Commentary – Indirect Tax Reporter ¶50-565

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, item 8-8C, Note (10A), (10B)

Goods used in connection with collecting monetary donations, concession

Commentary – Indirect Tax Reporter ¶50-570

Lapel stickers and tokens

Commentary – Indirect Tax Reporter ¶50-585

HMRC Guidance – Notice 701/58

Media, examples

Commentary – Indirect Tax Reporter ¶50-555

Pay-per-click (PPC) advertising

Commentary – Indirect Tax Reporter ¶50-555

Printed stationery

Commentary – Indirect Tax Reporter ¶50-575

Supply

Commentary – Indirect Tax Reporter ¶50-555

Zero-rating

Commentary – Indirect Tax Reporter ¶50-550–Indirect Tax Reporter ¶50-590

HMRC Guidance – Notice 701/58

Zero-rating certificates

Commentary – Indirect Tax Reporter ¶50-590

HMRC Guidance – Notice 701/58

Annual payments, exemption for

Commentary – Tax Reporter ¶815-510

Annuities

Commentary – Quick Overview ¶62810

Anti-avoidance provisions

Application of rules

Commentary – Tax Reporter ¶815-610

Approved charitable investments

Commentary – Tax Reporter ¶815-680

Approved charitable loans

Commentary – Tax Reporter ¶815-690

Attribution of income to non-exempt amount

Commentary – Tax Reporter ¶815-640

Carry-back of excess non-charitable expenditure

Commentary – Tax Reporter ¶815-650

Generally

Commentary – Tax Reporter ¶815-600

Non-charitable expenditure

Commentary – Tax Reporter ¶815-630

Non-exempt amount

Commentary – Tax Reporter ¶815-620

Substantial donor transactions

Commentary – Tax Reporter ¶815-660 ; Tax Reporter ¶815-670

Approved charitable investments

Commentary – Tax Reporter ¶815-680

Approved charitable loans

Commentary – Tax Reporter ¶815-690

Areas of dispute

Commentary – Indirect Tax Reporter ¶50-000

HMRC Guidance – Notice 701/58 ; Notice 701/59 ; Notice 701/6 ; Notice 701/7

Benefit of charitable status

Commentary – Indirect Tax Reporter ¶50-000

HMRC Guidance – Notice 701/58 ; Notice 701/59 ; Notice 701/6 ; Notice 701/7

Bequeathed dwellings or land

Commentary – Indirect Tax Reporter ¶50-445 ; Indirect Tax Reporter ¶50-475

Body having more than one purpose

Commentary – Tax Reporter ¶815-240

Case Law – 1. THE GENERAL MEDICAL COUNCIL v. THE COMMISSIONERS OF INLAND REVENUE. 2. THE ENGLISH BRANCH COUNCIL OF THE GENERAL MEDICAL COUNCIL v. THE COMMISSIONERS OF INLAND REVENUE. ; FARMER (Surveyor of Taxes) v. THE JURIDICAL SOCIETY OF EDINBURGH. ; KEREN KAYEMETH LE JISROEL, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; SULLEY (Surveyor of Taxes) v. ROYAL COLLEGE OF SURGEONS, EDINBURGH. ; THE COMMISSIONERS OF INLAND REVENUE v. FORREST (INSTITUTION OF CIVIL ENGINEERS). ; THE COMMISSIONERS OF INLAND REVENUE v. THE ABERDEEN MEDICO-CHIRURGICAL SOCIETY. ; THE GENERAL NURSING COUNCIL FOR SCOTLAND v. THE COMMISSIONERS OF INLAND REVENUE. ; THE GEOLOGISTS' ASSOCIATION v. THE COMMISSIONERS OF INLAND REVENUE. ; THE HONOURABLE COMPANY OF MASTER MARINERS v. THE COMMISSIONERS OF INLAND REVENUE.

Buildings

– see Charitable buildings; Construction of buildings

Business/non-business activity

Apportionment of input tax

Case Law – (1985) 2 BVC 205,187 ; Oxfam [2009] BVC 2,067

Fulfilling a social function

Case Law – Customs and Excise Commissioners v St Paul's Community Project Ltd. [2005] BVC 12 ; Customs and Excise Commissioners v Yarburgh Children's Trust. [2002] BVC 141 ; Donaldson's College. [2006] BVC 2,224 ; Yarburgh Children's Trust. [2001] BVC 2,307

Fulfilment of social function

Commentary – Indirect Tax Reporter ¶10-868

Generally

Commentary – Indirect Tax Reporter ¶50-000

HMRC Guidance – Notice 701/58 ; Notice 701/59 ; Notice 701/6 ; Notice 701/7

Cancellation of tax advantage from transactions in securities

Case Law – Sheppard & Anor (trustees of the Woodland Trust) v. Inland Revenue Commissioners (No. 2). [1993] BTC 113

Capital gains

Loss of charitable status

Commentary – Tax Reporter ¶815-440

Capital gains tax

Commentary – Key Data ¶7-050

Capital gains tax exemption

Commentary – Quick Overview ¶15950

Capital payments by offshore trusts

Legislation/Regulatory – IRInt. 180

Ceasing to exist after date of will

Commentary – ¶43-100

Challenge events

Disclosed agent

Commentary – Indirect Tax Reporter ¶50-874

Generally

Commentary – Indirect Tax Reporter ¶50-872

Making a supply

Commentary – Indirect Tax Reporter ¶50-873

Principal or undisclosed agent

Commentary – Indirect Tax Reporter ¶50-875

Provision of accommodation from own resources

Commentary – Indirect Tax Reporter ¶50-876

Chargeable gains

Corporate bonds, gifts of

Legislation/Regulatory – IRInt. 23

General provisions

Legislation/Regulatory – TCGA92 s. 256

Generally

Commentary – Tax Reporter ¶535-600 ; Tax Reporter ¶815-440

Gifts to

Legislation/Regulatory – TCGA92 s. 146, 257

HMRC Guidance – CG12330 ; CG12360 ; CG50275 ; CG55416 ; CG55445 ; CG55600 ; CG76745

Land ceasing to be used for charitable purpose, loss of charitable status

Commentary – Tax Reporter ¶815-440

Charitable company, meaning

Commentary – Tax Reporter ¶815-100–Tax Reporter ¶815-120

Legislation/Regulatory – FA2010 Sch. 6, para. 1 ; FA2010 s. 30, Sch. 6, para. 1(2), 33

HMRC Guidance – BIM45072 ; BIM47115 ; CFM97610 ; CH29950 ; CTM09010 ; CTM09060 ; CTM40895

Charitable incorporated organisation (CIO)

Commentary – Indirect Tax Reporter ¶50-010

Charitable objects, multiple

Commentary – Indirect Tax Reporter ¶50-670

Charitable purpose, meaning

Legislation/Regulatory – FA2010 Sch. 6, para. 1 ; FA2010 s. 30, Sch. 6, para. 1(4)

HMRC Guidance – BIM45072 ; BIM47115 ; CFM97610 ; CH29950 ; CTM09010 ; CTM09060 ; CTM40895

Charitable purposes

Definition

Commentary – Indirect Tax Reporter ¶50-000

HMRC Guidance – Notice 701/58 ; Notice 701/59 ; Notice 701/6 ; Notice 701/7

Generally

Commentary – Indirect Tax Reporter ¶50-010

List of

Commentary – Tax Reporter ¶815-130

Meaning

Commentary – Tax Reporter ¶645-250 ; Tax Reporter ¶815-130

HMRC Guidance – IHTM11112

Case Law – The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue

Public benefit

Commentary – Tax Reporter ¶815-140

Charitable status

Commentary – Indirect Tax Reporter ¶50-000

HMRC Guidance – Notice 701/58 ; Notice 701/59 ; Notice 701/6 ; Notice 701/7

Charitable trust, defined

Commentary – Stamp Taxes Reporter ¶130-010

Charitable trust, meaning

Commentary – Tax Reporter ¶815-100–Tax Reporter ¶815-120

Legislation/Regulatory – FA2010 s. 30, Sch. 6, para. 1(2), 33

Charitable, meaning

Commentary – Tax Reporter ¶815-200

Case Law – KEREN KAYEMETH LE JISROEL, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE. ; TENNENT PLAYS, LTD. v. COMMISSIONERS OF INLAND REVENUE ; THE ROYAL CHORAL SOCIETY v. COMMISSIONERS OF INLAND REVENUE

Charity, meaning

Finance Act 2010 changes

Commentary – Stamp Taxes Reporter ¶130-005

Finance Act 2010 definition

Commentary – Tax Reporter ¶645-250 ; Tax Reporter ¶815-100 ; Tax Reporter ¶815-120

HMRC Guidance – IHTM11112

Case Law – The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue

Generally

Legislation/Regulatory – FA2010 Sch. 6, para. 1 ; FA2010 s. 30, Sch. 6, para. 1(1), 33, 34 ; ITTOIA2005 s. 878

HMRC Guidance – BIM45072 ; BIM47115 ; BIM55585 ; CFM97610 ; CH29950 ; CTM09010 ; CTM09060 ; CTM40895

Pre-Finance Act 2010 definition

Commentary – Tax Reporter ¶645-250 ; Tax Reporter ¶815-200–Tax Reporter ¶815-260

HMRC Guidance – IHTM11112

Relevant territories

Legislation/Regulatory – SI 2010/1904

Church a charity established primarily for relief of distress

Case Law – (1973) 1 BVC 1,007

Church repairs etc.

Commentary – Tax Reporter ¶815-470

Claims

Commentary – Stamp Taxes Reporter ¶130-020

Collegiate bodies

Commentary – Tax Reporter ¶485-750

HMRC Guidance – EIM60200

Case Law – LANGSTON (Surveyor of Taxes) v. GLASSON.

Conditions

Partial relief on joint purchase

Commentary – Stamp Taxes Reporter ¶130-015

Profits

Commentary – Stamp Taxes Reporter ¶130-015

Relief

Commentary – Stamp Taxes Reporter ¶130-015

Consideration

Grants

Case Law – Commissioners of Customs and Excise v Church Schools Foundation Ltd. [2002] BVC 114 ; Customs and Excise Commissioners v Church Schools Foundation Ltd. [2000] BVC 353 ; The Church Schools Foundation Ltd. [2000] BVC 2,213

Corporate bonds, gifts of

Legislation/Regulatory – IRInt. 23

Cost-sharing exemption

Case law

Commentary – Indirect Tax Reporter ¶29-560

Effective date

Commentary – Indirect Tax Reporter ¶29-560

Generally

Commentary – Indirect Tax Reporter ¶50-003

Covenanted payments

– see Covenanted payments to charities

Covenanted payments to, pre-6 April 2000

Legislation/Regulatory – FA2000 s. 41(8), (9)

Cultural services

– see Cultural services

Data-gathering powers: relevant data-holder

Legislation/Regulatory – FA2011 Sch. 23, para. 27 ; SI 2012/847 reg. 25

Definition

Commentary – ¶42-330

Definition of charity

Commentary – Indirect Tax Reporter ¶50-000 ; Indirect Tax Reporter ¶50-010

HMRC Guidance – Notice 701/58 ; Notice 701/59 ; Notice 701/6 ; Notice 701/7

Disclosure of information to HMRC

Commentary – Indirect Tax Reporter ¶50-012

Distribution from non-resident companies, exemption from tax

Commentary – Tax Reporter ¶815-510

Dividends

Commentary – Quick Overview ¶62810

Donated goods

Calendars sold for charity

Commentary – Indirect Tax Reporter ¶50-445

Cases on zero-rating

Commentary – Indirect Tax Reporter ¶50-445

Charity auctions

Commentary – Indirect Tax Reporter ¶50-470

Charity shops

Commentary – Indirect Tax Reporter ¶50-460

Generally

Commentary – Indirect Tax Reporter ¶50-440

Goods of poor quality, meaning

Commentary – Indirect Tax Reporter ¶50-455

In need of repair

Commentary – Indirect Tax Reporter ¶50-465

Profits-to-charity person, meaning

Commentary – Indirect Tax Reporter ¶50-450

Sale of bequeathed land

Commentary – Indirect Tax Reporter ¶50-445

Scope of relief

Commentary – Indirect Tax Reporter ¶50-445

Donations

Admission charge: direct tax Gift Aid scheme

Commentary – Indirect Tax Reporter ¶10-075

Fund-raising events

Commentary – Indirect Tax Reporter ¶50-160

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

HMRC Guidance – Notice 700 ; Notice 701/36 ; Notice 701/41 ; Notice 718

Donations to

– see Charitable donations relief; Gift aid; Gifts to charities

Donations, sale, letting or export

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, item 1, 1A, 2, Note (1)-(1F)

Sales of poor quality goods

Legislation/Regulatory – ESC 3.21

Donees

Commentary – ¶42-320

Education

– see Education, research and training

Electricity, reduced-rating

Case Law – The Chancellor, Masters and Scholars of the University of Cambridge [2008] BVC 2,274 ; University of Cambridge v Revenue and Customs Commissioners. [2009] BVC 277

Employees seconded to

Commentary – Quick Overview ¶5860

Employees seconded to, deductions

Legislation/Regulatory – CTA2009 s. 70, 1235 ; ITTOIA2005 s. 70

HMRC Guidance – BIM47115 ; BIM47120 ; CTM08370 ; CTM08430

Employees seconded to, trading expenditure

Commentary – Tax Reporter ¶213-950 ; Tax Reporter ¶708-000

Established for charitable purposes

Body having more than one purpose

Commentary – Tax Reporter ¶815-240

Generally

Commentary – Tax Reporter ¶815-230

Case Law – The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue

Northern Ireland

Commentary – Tax Reporter ¶815-250

Case Law – Commissioners of Inland Revenue v. City of Glasgow Police Athletic Association

Scotland

Commentary – Tax Reporter ¶815-250

Case Law – Commissioners of Inland Revenue v. City of Glasgow Police Athletic Association

Estate income

Commentary – Tax Reporter ¶815-500

Exemption

Accommodation offered to overseas students, licence to occupy land

Case Law – International Students House. [1996] BVC 2,975

Cost sharing

Commentary – Indirect Tax Reporter ¶29-560 ; Indirect Tax Reporter ¶50-003

Educational charity producing surplus income

Case Law – Customs and Excise Commissioners v. Bell Concord Educational Trust Ltd. (1987) 3 BVC 209 ; Customs and Excise Commissioners v. Bell Concord Educational Trust Ltd. (1989) 4 BVC 51

Fund-raising events

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(o), (2) ; VATA94 Sch. 9, Grp. 12

Generally

Commentary – Indirect Tax Reporter ¶50-000

HMRC Guidance – Notice 701/58 ; Notice 701/59 ; Notice 701/6 ; Notice 701/7

Option to tax trumped for fund-raising events

Commentary – Indirect Tax Reporter ¶35-015 ; Indirect Tax Reporter ¶50-870

Protection of children and young persons

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(h), 133, 134

Services closely linked to welfare and social security work

Case Law – Les Jardins de Jouvence SCRL v État belge (Case C-335/14) [2016] BVC 7

Welfare services

– see Welfare services

Exemption from tax

Commentary – Quick Overview ¶15950 ; Quick Overview ¶16560 ; Quick Overview ¶62810

Exemptions from tax

Annual payments

Commentary – Tax Reporter ¶815-510

Anti-avoidance provisions

Commentary – Tax Reporter ¶815-600–Tax Reporter ¶815-730

Armouries

Commentary – Tax Reporter ¶815-010

British Library Board

Commentary – Tax Reporter ¶815-010

British Museum

Commentary – Tax Reporter ¶815-010

Capital gains

Commentary – Tax Reporter ¶535-600 ; Tax Reporter ¶815-440

Church Commissioners

Commentary – Tax Reporter ¶815-010

Church repairs etc.

Commentary – Tax Reporter ¶815-470

Claims

Commentary – Tax Reporter ¶815-850

Companies, gifts of money from

– see Charitable donations relief

Curriculum Council for Wales

Commentary – Tax Reporter ¶815-010

Distributions from non-resident companies

Commentary – Tax Reporter ¶815-510

Eligible bodies

Commentary – Tax Reporter ¶815-305

Estate income

Commentary – Tax Reporter ¶815-500

Friendly societies

Commentary – Tax Reporter ¶815-010

Further education corporations

Commentary – Tax Reporter ¶815-010

Generally

Commentary – Tax Reporter ¶143-990 ; Tax Reporter ¶815-300

Gift aid donations

– see Gift aid

Gifts of money from companies

Commentary – Tax Reporter ¶815-350

Grant-maintained schools

Commentary – Tax Reporter ¶815-010

Higher education corporations

Commentary – Tax Reporter ¶815-010

Imperial War Museum

Commentary – Tax Reporter ¶815-010

Industrial and provident societies

Commentary – Tax Reporter ¶815-010

Intellectual property, royalties and other income

Commentary – Tax Reporter ¶815-510

Investment income

Commentary – Tax Reporter ¶815-420

List

Commentary – Tax Reporter ¶815-010

Lotteries, income from

Commentary – Tax Reporter ¶815-460

Miscellaneous income

Commentary – Tax Reporter ¶815-430

Museum of London

Commentary – Tax Reporter ¶815-010

National Curriculum Council

Commentary – Tax Reporter ¶815-010

National Gallery

Commentary – Tax Reporter ¶815-010

National Maritime Museum

Commentary – Tax Reporter ¶815-010

National Museums and Galleries on Merseyside

Commentary – Tax Reporter ¶815-010

National Portrait Gallery

Commentary – Tax Reporter ¶815-010

Natural History Museum

Commentary – Tax Reporter ¶815-010

Offshore income gains

Commentary – Tax Reporter ¶815-490

Payments from other charities

Commentary – Tax Reporter ¶815-360

Case Law – Commissioners of Inland Revenue v. The Helen Slater Charitable Trust Ltd.

Payroll deduction scheme

– see Payroll deduction scheme

Pre-Finance Act 2006

Commentary – Tax Reporter ¶815-730–Tax Reporter ¶815-780

Registration

Commentary – Tax Reporter ¶815-010

Restrictions

Commentary – Tax Reporter ¶815-600–Tax Reporter ¶815-730

Royal Botanic Gardens Kew

Commentary – Tax Reporter ¶815-010

Royalties and other income from intellectual property

Commentary – Tax Reporter ¶815-510

School Examinations and Assessment Council

Commentary – Tax Reporter ¶815-010

Science Museum

Commentary – Tax Reporter ¶815-010

Scientific research associations

Commentary – Tax Reporter ¶815-310

Tate Gallery

Commentary – Tax Reporter ¶815-010

Telecommunications rights

Commentary – Tax Reporter ¶815-510

Trading income

Commentary – Tax Reporter ¶815-380–Tax Reporter ¶815-400

Case Law – CONVENT OF THE BLESSED SACRAMENT, BRIGHTON v. THE COMMISSIONERS OF INLAND REVENUE ; THE COMMISSIONERS OF INLAND REVENUE v. THE GLASGOW MUSICAL FESTIVAL ASSOCIATION.

Transactions in deposits

Commentary – Tax Reporter ¶815-480

Universities

Commentary – Tax Reporter ¶815-010

Victoria and Albert Museum

Commentary – Tax Reporter ¶815-010

Wallace Collection

Commentary – Tax Reporter ¶815-010

Export of goods

Exemption

Legislation/Regulatory – Dir. 2006/112 art. 146(1)(c), (2)

Generally

Commentary – Indirect Tax Reporter ¶50-485 ; Indirect Tax Reporter ¶63-116

Treatment

Commentary – Indirect Tax Reporter ¶14-100

Zero-rating

Legislation/Regulatory – VATA94 s. 30(5), Sch. 8, Grp. 15, item 3

FA 2004 regime

Claw-back

Commentary – Stamp Taxes Reporter ¶130-030

Eligibility

Commentary – Stamp Taxes Reporter ¶130-030

Financing costs and income

Commentary – Tax Reporter ¶717-581

Legislation/Regulatory – TIOPA2010 s. 326

HMRC Guidance – CFM92210

First charity removed from Charity Commission website and new charitable trust established

Case Law – Redhill Islamic Centre Trust [2014] TC 03196

Foreign charities

Commentary – Tax Reporter ¶815-120

Fuel and power

Charitable use

Commentary – Indirect Tax Reporter ¶50-310

Domestic use

Commentary – Indirect Tax Reporter ¶50-310

Generally

Commentary – Indirect Tax Reporter ¶50-310

Low consumption

Commentary – Indirect Tax Reporter ¶50-310

Non-business use, reduced rate

– see Reduced rate of VAT

Predominant use

Commentary – Indirect Tax Reporter ¶50-310

Qualifying certificates

Commentary – Indirect Tax Reporter ¶50-310

Qualifying supplies

Commentary – Indirect Tax Reporter ¶50-310

Qualifying use

Commentary – Indirect Tax Reporter ¶50-310

Reduced-rating

– see Fuel and power

Transitional provisions

Legislation/Regulatory – VATA94 Sch. 13, para. 7

Fund raising defined as trade

Legislation/Regulatory – ESC C4

Fund-raising

Commentary – Quick Overview ¶68810

Fund-raising events

Admission charges to play

Case Law – Oliver (NI Council for Voluntary Action) (1990) 5 BVC 936

Agents

Commentary – Indirect Tax Reporter ¶50-845

Bodies eligible for exemption

Commentary – Indirect Tax Reporter ¶50-845 ; Indirect Tax Reporter ¶50-910

Cultural bodies

Commentary – Indirect Tax Reporter ¶50-840

Direct tax concession

Commentary – Indirect Tax Reporter ¶50-871

Donation

Commentary – Indirect Tax Reporter ¶50-160 ; Indirect Tax Reporter ¶50-850

Festival chairman's events

Case Law – Newsvendors Benevolent Institution. [1996] BVC 2,941

Fifteen-event limit

Commentary – Indirect Tax Reporter ¶50-865

Generally

Commentary – Indirect Tax Reporter ¶50-160 ; Indirect Tax Reporter ¶50-840

Non-exempt goods

Commentary – Indirect Tax Reporter ¶50-870

Option to tax trumped by exemption

Commentary – Indirect Tax Reporter ¶35-015 ; Indirect Tax Reporter ¶50-870

Purpose of event

Commentary – Indirect Tax Reporter ¶50-855

Qualifying body

Case Law – Bailes. [1995] BVC 1,135

Scale of event

Commentary – Indirect Tax Reporter ¶50-860

Scope of exempt income

Commentary – Indirect Tax Reporter ¶50-870

Source of relief

Commentary – Indirect Tax Reporter ¶50-840

Student balls

Case Law – Cheltenham & Gloucester College of Higher Education Students Union. [1999] BVC 2,053 ; Loughborough Students' Union [2012] TC 02017 ; Loughborough Students' Union v Revenue and Customs Commissioners [2013] BVC 1,873

Zero-rated goods

Commentary – Indirect Tax Reporter ¶50-870

Fundraising events

Exemption

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(o), (2) ; VATA94 Sch. 9, Grp. 12

Generally

Commentary – Stamp Taxes Reporter ¶130-000 ; Quick Overview ¶62800 ; Tax Reporter ¶815-000 ; 4.3.5

Gift aid

– see Gift aid

Gift to

– see Charitable gifts

Gifts

Gift aid

Commentary – Quick Overview ¶62815

Inheritance tax

Commentary – Key Data ¶8-080

Online charities

Commentary – Quick Overview ¶62815

Payroll giving scheme

Commentary – Key Data ¶3-735 ; Quick Overview ¶62825

Plant and machinery

Commentary – Key Data ¶2-620

Property settled by gift

Commentary – Key Data ¶2-620

Qualifying donation

Commentary – Quick Overview ¶62815

Shares and securities

Commentary – Key Data ¶2-620 ; Quick Overview ¶62820

Trading stock

Commentary – Key Data ¶2-620

Gifts to

– see Charitable donations relief; Gift aid; Gifts to charities; Gift Aid relief; Payroll deduction scheme

Goods and services to aid handicapped persons

– see Handicapped persons

Grant or consideration for a supply

Commentary – Indirect Tax Reporter ¶10-075

Grants paid, one charity to another

Commentary – Quick Overview ¶62855

Heritage maintenance funds, transfers

Commentary – Tax Reporter ¶652-550

Importation by, relief

Legislation/Regulatory – SI 1984/746 art. 5-8, Sch. 2, Grp. 6

Imported goods

Absolute exemption

Commentary – Indirect Tax Reporter ¶63-810(3)

Relief from VAT

Commentary – Indirect Tax Reporter ¶50-620

Incorporated, group registration

Commentary – Indirect Tax Reporter ¶43-455

HMRC Guidance – Notice 700/2

Information powers, disclosures to the Commission

Legislation/Regulatory – CHA2011 s. 54-60, 356, Sch. 7

Inheritance tax

Charity, meaning

Commentary – Tax Reporter ¶645-250

HMRC Guidance – IHTM11112

Case Law – The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue

Distributions from property settled by will

Commentary – Tax Reporter ¶632-150

Case Law – Bailhache Labesse Trustees Ltd & Ors v. R & C Commrs ; Harding & Anor (Executors of Arthur Loveday dec'd)

Heritage maintenance funds, transfers

Commentary – Tax Reporter ¶652-550

Inheritance tax exemption

Exempt and non-exempt joint beneficiaries

Commentary – Quick Overview ¶16700

Generally

Commentary – Quick Overview ¶16560

Interest

Commentary – Quick Overview ¶62810

Investment income, exemption

Commentary – Quick Overview ¶62810

Investment income, exemption from tax

Commentary – Tax Reporter ¶815-420

Jurisdiction

Commentary – Tax Reporter ¶350-725 ; Tax Reporter ¶815-150

Case Law – The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue

Jurisdiction condition

Generally

Commentary – Indirect Tax Reporter ¶50-000

Legislation/Regulatory – FA2010 Sch. 6, para. 2

HMRC Guidance – Notice 701/58 ; Notice 701/59 ; Notice 701/6 ; Notice 701/7

Relevant territories

Legislation/Regulatory – SI 2010/1904

Land, property and construction

– see Charitable buildings; Construction of buildings

Large charities with non-qualifying expenditure, restricted exemption

Commentary – Quick Overview ¶62845

Leases granted to

Legislation/Regulatory – FA82 s. 129

Lifeboats

Design features

Commentary – Indirect Tax Reporter ¶50-330

Letting on hire

Commentary – Indirect Tax Reporter ¶50-330

Meaning

Commentary – Indirect Tax Reporter ¶50-330

Qualifying charities

Commentary – Indirect Tax Reporter ¶50-330

Slipways

Commentary – Indirect Tax Reporter ¶50-330

Spare parts or accessories

Commentary – Indirect Tax Reporter ¶50-330

Supply of equipment

Commentary – Indirect Tax Reporter ¶50-330

Supply, repair or maintenance

Commentary – Indirect Tax Reporter ¶50-330

Zero-rating certificate

Commentary – Indirect Tax Reporter ¶50-330

Lotteries, income from

Commentary – Tax Reporter ¶815-460

Lottery income, exemption

Commentary – Quick Overview ¶62810

Lump sum death benefit

Commentary – 5.9.7

Making supplies

Business test, checklist

Commentary – Indirect Tax Reporter ¶50-095

Course or furtherance of business

Commentary – Indirect Tax Reporter ¶50-085

Economic activity

Commentary – Indirect Tax Reporter ¶50-090

Generally

Commentary – Indirect Tax Reporter ¶50-070

Place of supply

Commentary – Indirect Tax Reporter ¶50-080

Profit not essential

Commentary – Indirect Tax Reporter ¶50-100

Taxable supply

Commentary – Indirect Tax Reporter ¶50-075

Management and administration, HMRC's guidance

Commentary – Tax Reporter ¶350-725 ; Tax Reporter ¶815-170

Case Law – The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue

Management condition

Generally

Commentary – Indirect Tax Reporter ¶50-000

Legislation/Regulatory – FA2010 Sch. 6, para. 4 ; FA2010 Sch. 6, para. 4, 5

HMRC Guidance – Notice 701/58 ; Notice 701/59 ; Notice 701/6 ; Notice 701/7

Treated as met, periods

Legislation/Regulatory – FA2010 Sch. 6, para. 5

Meaning

Generally

Legislation/Regulatory – FA2010 Sch. 6, para. 1 ; IHTA84 s. 272

Relevant territories

Legislation/Regulatory – FA2010 Sch. 6, para. 2(3) ; SI 2010/1904

Meaning of charity

Finance Act 2010

Commentary – Tax Reporter ¶645-250 ; Tax Reporter ¶815-100 ; Tax Reporter ¶815-120

HMRC Guidance – IHTM11112

Case Law – The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue

Generally

Commentary – Quick Overview ¶62800

Legislation/Regulatory – FA2010 Sch. 6, para. 1 ; SI 2012/735

Pre-Finance Act 2010

Commentary – Tax Reporter ¶645-250 ; Tax Reporter ¶815-200–Tax Reporter ¶815-260

HMRC Guidance – IHTM11112

Meaning of philanthropic, Rotary clubs

Case Law – Rotary International. [1991] BVC 690

Medical care/surgical treatment, medicinal products for

Generally

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, item 9

Medicinal products and research substances

– see Medicinal products and research substances

Membership subscriptions

– see Membership subscriptions

Miscellaneous income

Commentary – Tax Reporter ¶815-430

Newsletter

Implications of case

Commentary – Indirect Tax Reporter ¶10-020

Meaning of supply

Commentary – Indirect Tax Reporter ¶10-020

Non-business income

Affinity credit cards

Commentary – Indirect Tax Reporter ¶50-210

Carrying out functions on behalf of the state

Commentary – Indirect Tax Reporter ¶50-145

Donations

Commentary – Indirect Tax Reporter ¶50-110

Fund-raising events, donation

Commentary – Indirect Tax Reporter ¶50-160

Generally

Commentary – Indirect Tax Reporter ¶50-105

HMRC Guidance – Notice 701/58

Genuine donations

Commentary – Indirect Tax Reporter ¶50-125

Gifts

Commentary – Indirect Tax Reporter ¶50-110

Gifts in kind

Commentary – Indirect Tax Reporter ¶50-115

Grants

Commentary – Indirect Tax Reporter ¶50-110

Membership subscriptions

Commentary – Indirect Tax Reporter ¶50-140

Non-business advertising

Commentary – Indirect Tax Reporter ¶50-190

Non-business welfare supplies

Commentary – Indirect Tax Reporter ¶50-200

Shared administrative expenses

Commentary – Indirect Tax Reporter ¶50-225

HMRC Guidance – Notice 700

Sponsorship

Commentary – Indirect Tax Reporter ¶50-135

Sponsorship and endowment of chairs at universities

Commentary – Indirect Tax Reporter ¶50-130

Supply of staff

Commentary – Indirect Tax Reporter ¶50-220

Supporters' scheme: no donation

Commentary – Indirect Tax Reporter ¶50-110

Transactions in securities

Commentary – Indirect Tax Reporter ¶50-180

Working with local authorities

Commentary – Indirect Tax Reporter ¶50-230

Non-business supply of welfare services

Availability of service

Commentary – Indirect Tax Reporter ¶50-200

Generally

Commentary – Indirect Tax Reporter ¶50-200

Meaning of cost

Commentary – Indirect Tax Reporter ¶50-200

Policy on subsidy

Commentary – Indirect Tax Reporter ¶50-200

Non-exempt amount

Attribution of income to

Commentary – Tax Reporter ¶815-640

Carry-back of non-charitable expenditure

Commentary – Tax Reporter ¶815-650

Generally

Commentary – Tax Reporter ¶815-600–Tax Reporter ¶815-620

Non-charitable expenditure

Commentary – Tax Reporter ¶815-630

Northern Ireland

Commentary – Tax Reporter ¶815-030 ; Tax Reporter ¶815-160 ; Tax Reporter ¶815-250

Case Law – Commissioners of Inland Revenue v. City of Glasgow Police Athletic Association

Offshore income gains

Commentary – Tax Reporter ¶815-490

Partial exemption, purchase of new headquarters

Case Law – Bristol Churches Housing Association. [1993] BVC 1,015

Payroll deduction scheme

– see also Payroll deduction scheme

Generally

Commentary – Quick Overview ¶62825

Payroll giving scheme

Commentary – Key Data ¶3-735

Planning, checklist

Commentary – Indirect Tax Reporter ¶50-005

Plant and machinery permanently-installed: single or multiple supply

Commentary – Indirect Tax Reporter ¶15-670

HMRC Guidance – Notice 701/7 ; Notice 709/3 ; Notice 709/5

Pre-Finance Act 2006

Acting in concert to avoid tax

Commentary – Tax Reporter ¶815-780

Attribution of loss of exemptions

Commentary – Tax Reporter ¶815-770

Carry-back of non-qualifying expenditure to earlier periods

Commentary – Tax Reporter ¶815-760

Loss of exemptions

Commentary – Tax Reporter ¶815-730

Method of charge to tax

Commentary – Tax Reporter ¶815-750

Qualifying expenditure

Commentary – Tax Reporter ¶815-740

Qualifying investments and loans

Commentary – Tax Reporter ¶815-740

Property

– see Charitable buildings; Construction of buildings

Property income, exemption from tax

Commentary – Tax Reporter ¶815-410

Case Law – Trades House of Glasgow v. Commissioners of Inland Revenue

Public benefit

Commentary – Tax Reporter ¶815-140

Publication of names and addresses

Legislation/Regulatory – FA2010 Sch. 6, para. 6

Publication of names and addresses by HMRC

Legislation/Regulatory – FA2010 Sch. 6, para. 6

Publication of names and addresses of bodies or trusts regarded by HMRC as charities

Legislation/Regulatory – FA2010 Sch. 6, para. 6

Publicity

Commentary – Indirect Tax Reporter ¶50-000 ; Tax Reporter ¶815-180

HMRC Guidance – Notice 701/58 ; Notice 701/59 ; Notice 701/6 ; Notice 701/7

Qualifying conditions

Legislation/Regulatory – LBTTSA13 Sch. 13, para. 2

Qualifying expenditure pre-Finance Act 2006

Commentary – Tax Reporter ¶815-740

Radios for the blind

Letting on hire

Commentary – Indirect Tax Reporter ¶50-320

Repair and maintenance

Commentary – Indirect Tax Reporter ¶50-320

Zero-rating

Commentary – Indirect Tax Reporter ¶50-320

Zero-rating certificate

Commentary – Indirect Tax Reporter ¶50-320

Recovery of VAT on overheads

Generally

Commentary – Indirect Tax Reporter ¶50-930

Implications of successful appeal by Children's Society

Commentary – Indirect Tax Reporter ¶50-930

Recreational charity, charitable status

Case Law – Simpson v. R & C Commrs (2009) Sp C 732

Recreational facilities, provision of

Commentary – Tax Reporter ¶815-260

Reduced-rating certificates

Commentary – Indirect Tax Reporter ¶50-015

HMRC Guidance – Notice 701/58

Refund of VAT: unjust enrichment

Commentary – Indirect Tax Reporter ¶55-432

Registered social landlord, objects and purposes exclusively charitable

Case Law – Helena Housing Ltd [2010] TC 00384 ; Helena Partnerships Ltd (formerly Helena Housing Ltd) v Revenue and Customs Commissioners. [2011] BTC 1,716 ; Helena Partnerships Ltd (formerly Helena Housing Ltd) v Revenue and Customs Commissioners. [2012] BTC 156

Registered social landlords

– see Registered social landlords

Registration

Charity Commissioners

Commentary – Tax Reporter ¶815-010

Disclosure of information

Commentary – Tax Reporter ¶815-010

England

Commentary – Tax Reporter ¶815-010 ; Tax Reporter ¶815-160

England and Wales with Charity Commission

Commentary – Indirect Tax Reporter ¶50-010 ; Indirect Tax Reporter ¶50-012

Exemption

Commentary – Indirect Tax Reporter ¶50-010 ; Indirect Tax Reporter ¶50-012

Exemptions

Commentary – Tax Reporter ¶815-010

Generally

Commentary – Tax Reporter ¶350-725

Case Law – The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue

Northern Ireland

Commentary – Tax Reporter ¶815-030 ; Tax Reporter ¶815-160

Northern Ireland with Charity Commission for Northern Ireland

Commentary – Indirect Tax Reporter ¶50-014

Registration condition

Commentary – Indirect Tax Reporter ¶50-000

HMRC Guidance – Notice 701/58 ; Notice 701/59 ; Notice 701/6 ; Notice 701/7

Requirements

Commentary – Tax Reporter ¶815-010 ; Tax Reporter ¶815-160

Scotland

Commentary – Tax Reporter ¶815-020 ; Tax Reporter ¶815-160

Scotland with Office of Scottish Charity Regulator (OSCR)

Commentary – Indirect Tax Reporter ¶50-013

Wales

Commentary – Tax Reporter ¶815-010 ; Tax Reporter ¶815-160

Registration condition

Legislation/Regulatory – FA2010 Sch. 6, para. 3

Relevant goods supplied to eligible bodies

Care, meaning

Commentary – Indirect Tax Reporter ¶50-525

Cases

Commentary – Indirect Tax Reporter ¶50-540

Charitable institution providing care, etc., meaning

Commentary – Indirect Tax Reporter ¶50-520

Computer equipment

Commentary – Indirect Tax Reporter ¶50-540

Computing services

Commentary – Indirect Tax Reporter ¶50-495

Consumables

Commentary – Indirect Tax Reporter ¶50-540

Eligible body, meaning

Commentary – Indirect Tax Reporter ¶50-505

HMRC Guidance – Notice 701/6

Emergency generator

Commentary – Indirect Tax Reporter ¶50-540

Funding test

Commentary – Indirect Tax Reporter ¶50-510

Games room and observation windows

Commentary – Indirect Tax Reporter ¶50-540

Generally

Commentary – Indirect Tax Reporter ¶50-490

HMRC Guidance – Notice 1002

Handicapped, meaning

Commentary – Indirect Tax Reporter ¶50-525

Installation

Commentary – Indirect Tax Reporter ¶50-515

Laboratory equipment

Commentary – Indirect Tax Reporter ¶50-540

Minibuses

Commentary – Indirect Tax Reporter ¶50-540

Relevant goods, meaning

Commentary – Indirect Tax Reporter ¶50-495

Repair and maintenance of relevant goods

Commentary – Indirect Tax Reporter ¶50-535

Specialised laboratory caging, accessories for use in or with

Commentary – Indirect Tax Reporter ¶50-540

Use in medical or veterinary research, training, diagnosis or treatment, meaning

Commentary – Indirect Tax Reporter ¶50-500

Washing machines

Commentary – Indirect Tax Reporter ¶50-540

Zero-rating certificates

Commentary – Indirect Tax Reporter ¶50-545

HMRC Guidance – Notice 701/6

Relief

Legislation/Regulatory – LBTTSA13 Sch. 13, para. 1

Reliefs

Declaration form

Commentary – Indirect Tax Reporter ¶50-015

HMRC Guidance – Notice 701/58

Qualifying certificates

Commentary – Indirect Tax Reporter ¶50-015

HMRC Guidance – Notice 701/58

Using

Commentary – Indirect Tax Reporter ¶50-015

HMRC Guidance – Notice 701/58

Rents

Commentary – Quick Overview ¶62810

Residue of estate given to exempt and non-exempt beneficiaries, calculation

Case Law – Re Ratcliffe (dec'd), Holmes v. McMullan & Ors. [1999] BTC 8,017

Resuscitation training models

Commentary – Indirect Tax Reporter ¶50-380

Returns

Commentary – Tax Reporter ¶815-840

Reverse charge: carousel fraud

Generally

Commentary – Indirect Tax Reporter ¶50-000 ; Indirect Tax Reporter ¶55-405

HMRC Guidance – Notice 700 ; Notice 701/58 ; Notice 701/59 ; Notice 701/6 ; Notice 701/7

Measures to stop

Commentary – Indirect Tax Reporter ¶55-405

HMRC Guidance – Notice 700

Royalties and other income from intellectual property, exemption from tax

Commentary – Tax Reporter ¶815-510

Scotland

Commentary – Tax Reporter ¶815-020 ; Tax Reporter ¶815-160 ; Tax Reporter ¶815-250

Case Law – Commissioners of Inland Revenue v. City of Glasgow Police Athletic Association

Share dealing

Commentary – Indirect Tax Reporter ¶50-180

Staff

Joint employment contracts

Commentary – Indirect Tax Reporter ¶18-520

Transfer to similar body: payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

HMRC Guidance – Notice 700 ; Notice 701/36 ; Notice 701/41 ; Notice 718

Stamp duty land tax

Overpaid claims, HMRC

Commentary – Quick Overview ¶63370

Stamp duty land tax relief

Legislation/Regulatory – FA2003 Sch. 8

HMRC Guidance – SDLTM00700 ; SDLTM17090 ; SDLTM26005 ; SDLTM26010A ; SDLTM26020 ; SDLTM26030 ; SDLTM26030A ; SDLTM26035 ; SDLTM26050 ; SDLTM29910 ; SDLTM34300 ; SDLTM34310 ; SDLTM85930

Stamp duty land tax relief, purchase of land by bare trustee for tenant in common

Case Law – Pollen Estate Trustee Co Ltd & Anor v Revenue and Customs Commissioners. [2012] BTC 1,660 ; Pollen Estate Trustee Co Ltd & Anor v Revenue and Customs Commissioners. [2013] BTC 606

Stamp duty reserve tax

Legislation/Regulatory – FA86 s. 90(7) ; SDRTCN9

Substances used for medical research

– see Medicinal products and research substances

Substantial donor transactions

Consequences

Commentary – Tax Reporter ¶815-670

Definitions

Commentary – Tax Reporter ¶815-660

Substantial donors

Commentary – Quick Overview ¶62865

Supply of relevant goods, zero-rating

Adapted minibuses

Case Law – Customs and Excise Commissioners v. Help The Aged. [1997] BVC 209 ; Help The Aged. [1996] BVC 2,865

Computer equipment

Case Law – (1983) 1 BVC 1,185 ; The Dyslexia Institute Ltd. [1995] BVC 1,213

Consumables

Case Law – Norwich Camera Centre Ltd. [1995] BVC 633

Early warning systems

Case Law – Severnside Siren Trust Ltd. [2000] BVC 2,381

Emergency generator

Case Law – Royal Midland Counties Home for Disabled People v Customs and Excise Commissioners. [2001] BVC 599

Games room and observation windows

Case Law – Customs and Excise Commissioners v David Lewis Centre. [1995] BVC 188

Generally

Case Law – (1983) 1 BVC 1,185 ; Customs and Excise Commissioners v. Help The Aged. [1997] BVC 209 ; Customs and Excise Commissioners v David Lewis Centre. [1995] BVC 188 ; Help The Aged. [1996] BVC 2,865 ; Royal Midland Counties Home for Disabled People v Customs and Excise Commissioners. [2001] BVC 599 ; The Dyslexia Institute Ltd. [1995] BVC 1,213

Supply of services

Newsletter

Case Law – Church of England Children's Society v Revenue and Customs Commissioners. [2005] BVC 590 ; The Church of England Children's Society [2004] BVC 2,317

Shared administrative expenses

Case Law – Durham Aged Mineworkers' Homes Association v. Customs and Excise Commissioners. [1994] BVC 145

Swap contracts

Legislation/Regulatory – IRInt. 253

Tainted donations

Commentary – Tax Reporter ¶115-591 ; Quick Overview ¶62865

Talking books for blind and handicapped persons

Letting on hire

Commentary – Indirect Tax Reporter ¶50-320

Repair and maintenance

Commentary – Indirect Tax Reporter ¶50-320

Zero-rating

Commentary – Indirect Tax Reporter ¶50-320

Zero-rating certificate

Commentary – Indirect Tax Reporter ¶50-320

Tax credits

Commentary – Quick Overview ¶62810

Telecommunication rights, exemption for income from

Commentary – Tax Reporter ¶815-510

Trading income, exemption

Commentary – Quick Overview ¶62810

Trading income, exemption from tax

Charitable trade, meaning

Commentary – Tax Reporter ¶815-380

Case Law – CONVENT OF THE BLESSED SACRAMENT, BRIGHTON v. THE COMMISSIONERS OF INLAND REVENUE ; THE COMMISSIONERS OF INLAND REVENUE v. THE GLASGOW MUSICAL FESTIVAL ASSOCIATION.

Fund raising events

Commentary – Tax Reporter ¶815-400

Primary purpose test

Commentary – Tax Reporter ¶815-380

Case Law – CONVENT OF THE BLESSED SACRAMENT, BRIGHTON v. THE COMMISSIONERS OF INLAND REVENUE ; THE COMMISSIONERS OF INLAND REVENUE v. THE GLASGOW MUSICAL FESTIVAL ASSOCIATION.

Small trades

Commentary – Tax Reporter ¶815-390

Trades not qualifying for

Commentary – Tax Reporter ¶815-380

Case Law – CONVENT OF THE BLESSED SACRAMENT, BRIGHTON v. THE COMMISSIONERS OF INLAND REVENUE ; THE COMMISSIONERS OF INLAND REVENUE v. THE GLASGOW MUSICAL FESTIVAL ASSOCIATION.

Trading and miscellaneous income resources condition

Commentary – Tax Reporter ¶815-390

Work done test

Commentary – Tax Reporter ¶815-380

Case Law – CONVENT OF THE BLESSED SACRAMENT, BRIGHTON v. THE COMMISSIONERS OF INLAND REVENUE ; THE COMMISSIONERS OF INLAND REVENUE v. THE GLASGOW MUSICAL FESTIVAL ASSOCIATION.

Training and enterprise council, exemption from corporation tax

Case Law – Inland Revenue Commissioners v Oldham Training and Enterprise Council. [1996] BTC 539

Transactions in deposits

Commentary – Tax Reporter ¶815-480

Transfers to

Legislation/Regulatory – FA82 s. 129

Treatment of income, checklist

Commentary – Indirect Tax Reporter ¶50-058

HMRC Guidance – Notice 701/41

Trustees, entitlement to repayment of tax credit

Case Law – Guild & Ors (as Trustees of the William Muir (Bond 9) Ltd Employees Share Scheme) v. Inland Revenue Commissioners. [1993] BTC 267

Trusts

Advancement of education

Commentary – Tax Reporter ¶815-210

Case Law – Associated Artists, Ltd. v. Commissioners of Inland Revenue ; BRIGHTON COLLEGE v. MARRIOTT (H.M. INSPECTOR OF TAXES). ; COMMISSIONERS OF INLAND REVENUE v. NATIONAL ANTI-VIVISECTION SOCIETY ; Commissioners of Inland Revenue v. City of Glasgow Police Athletic Association ; Commissioners of Inland Revenue v. McMullen and Others (Trustees of Football Association Youth Trust) and Attorney-General ; Commissioners of Inland Revenue v. The Royal Naval and Royal Marine Officers' Association ; SPECIAL COMMISSIONERS OF INCOME TAX v. PEMSEL. ; THE COMMISSIONERS OF INLAND REVENUE v. THE PEEBLESSHIRE NURSING ASSOCIATION. ; The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue ; Trustees of the Dean Leigh Temperance Canteen v. Commissioners of Inland Revenue

Advancement of religion

Commentary – Tax Reporter ¶815-210

Beneficial to the community

Commentary – Tax Reporter ¶815-210

Charitable purposes, definition

Commentary – Tax Reporter ¶350-725 ; Tax Reporter ¶815-130

Case Law – The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue

Classes of

Commentary – Tax Reporter ¶815-210

Established for charitable purposes, meaning

Commentary – Tax Reporter ¶815-230

Case Law – The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue

Generally

Commentary – Tax Reporter ¶350-725 ; Tax Reporter ¶364-500

Case Law – The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue

Poor relations cases

Commentary – Tax Reporter ¶815-220

Case Law – Baddeley and Others (Trustees of the Newtown Trust) v. Commissioners of Inland Revenue

Public benefit, element of

Commentary – Tax Reporter ¶815-220

Case Law – Baddeley and Others (Trustees of the Newtown Trust) v. Commissioners of Inland Revenue

Relief of poverty

Commentary – Tax Reporter ¶815-220

Case Law – Baddeley and Others (Trustees of the Newtown Trust) v. Commissioners of Inland Revenue

Value added tax

Buildings, self-supply

Commentary – Quick Overview ¶67140

Fund-raising

Commentary – Quick Overview ¶68810

Zero-rating

Commentary – Quick Overview ¶68730

VAT registration

Branches

Commentary – Indirect Tax Reporter ¶50-050

Compulsory

Commentary – Indirect Tax Reporter ¶50-025

Disaggregation

Commentary – Indirect Tax Reporter ¶50-035

Exemption

Commentary – Indirect Tax Reporter ¶50-030

Generally

Commentary – Indirect Tax Reporter ¶50-020

Intending trader

Commentary – Indirect Tax Reporter ¶50-045

Separate wholly-owned company

Commentary – Indirect Tax Reporter ¶50-025

VAT groups

Commentary – Indirect Tax Reporter ¶50-055

Voluntary

Commentary – Indirect Tax Reporter ¶50-040

Wales

Commentary – Tax Reporter ¶815-010 ; Tax Reporter ¶815-160

Welfare advice or information

– see Welfare advice or information

Welfare services

– see also Welfare services

Accommodation and catering

Commentary – Indirect Tax Reporter ¶50-810

Adoption agencies

Commentary – Indirect Tax Reporter ¶50-785

Ambulance services

Commentary – Indirect Tax Reporter ¶50-820

Arrangement of

Commentary – Indirect Tax Reporter ¶50-770

Breached fiscal neutrality, implementation of welfare exemption

Commentary – Indirect Tax Reporter ¶50-777

Care, meaning

Commentary – Indirect Tax Reporter ¶50-790

Cases

Commentary – Indirect Tax Reporter ¶50-785

Catering services at bible study convention

Case Law – (1986) 2 BVC 205,486 ; International Bible Students Association v. Customs and Excise Commissioners. (1987) 3 BVC 205

Doctor's report

Commentary – Indirect Tax Reporter ¶50-785

Generally

Commentary – Indirect Tax Reporter ¶50-770

Legal form of supplier

Commentary – Indirect Tax Reporter ¶50-770

Meaning

Commentary – Indirect Tax Reporter ¶50-785

Meaning of care

Case Law – Customs and Excise Commissioners v. Help The Aged. [1997] BVC 209 ; Help The Aged. [1996] BVC 2,865

Non-business supplies

Commentary – Indirect Tax Reporter ¶50-200

Otherwise than for profit, meaning

Commentary – Indirect Tax Reporter ¶50-775

Out-patient care services, principle of fiscal neutrality

Case Law – Finanzamt Steglitz v Zimmermann (Case C-174/11). [2012] BVC 756

Persons in need

Commentary – Indirect Tax Reporter ¶50-785

Public body, meaning

Commentary – Indirect Tax Reporter ¶50-780

Recreational courses

Commentary – Indirect Tax Reporter ¶50-815

Relevant national body, date of approval

Commentary – Indirect Tax Reporter ¶50-777

Residential care homes

Case Law – Customs and Excise Commissioners v Kingscrest Associates Ltd & Anor. [2002] BVC 439 ; Kingscrest Associates Ltd & Anor v Customs & Excise Commissioners (Case C-498/03). [2007] BVC 528 ; Kingscrest Associates Ltd & Montecello Ltd t/a Kingscrest Residential Care Homes. [2001] BVC 2,326 ; Kingscrest Associates Ltd; Montecello Ltd together t/a Kingscrest Residential Care Homes. [2003] BVC 2,592

Spiritual welfare

Commentary – Indirect Tax Reporter ¶50-800

Spiritual well-being

Case Law – Central YMCA. [1995] BVC 1,112

State regulated, meaning

Commentary – Indirect Tax Reporter ¶50-777

Vocational training and psychological services at residential establishment

Case Law – Catholic Care Consortium Ltd. [2001] BVC 2,381

Wireless sets for the blind

Letting on hire

Commentary – Indirect Tax Reporter ¶50-320

Recipient's potential or actual use

Commentary – Indirect Tax Reporter ¶18-250

Repair and maintenance

Commentary – Indirect Tax Reporter ¶50-320

Zero-rating

Commentary – Indirect Tax Reporter ¶50-320

Zero-rating certificate

Commentary – Indirect Tax Reporter ¶50-320

Written enquiries on VAT

Commentary – Indirect Tax Reporter ¶50-000

HMRC Guidance – Notice 701/58 ; Notice 701/59 ; Notice 701/6 ; Notice 701/7

Zero-rating

No subscription?