Donations
Benefits provided in return, value of supply
Cases
Donational element in members' subscriptions
Life membership: no supply to donor as no direct link
Nominal benefit for donation
Solicited money by music player in public place
Tips, official guidance
Charities
Admission charges: direct tax Gift Aid scheme
Fund-raising events
Generally
Genuine donations
Goods or services
Non-supplies/outside scope of VAT
Charities, sale, letting or export
Clubs
Local authorities receiving from private individuals or businesses
Payments made by rugby players to kitty
Tips
Official guidance