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

Benefits provided in return, value of supply

Case Law – Customs and Excise Commissioners v. Tron Theatre Ltd. [1994] BVC 14

Cases

Donational element in members' subscriptions

Commentary – Indirect Tax Reporter ¶10-075

Life membership: no supply to donor as no direct link

Commentary – Indirect Tax Reporter ¶10-075

Nominal benefit for donation

Commentary – Indirect Tax Reporter ¶10-075

Solicited money by music player in public place

Commentary – Indirect Tax Reporter ¶10-075

Tips, official guidance

Commentary – Indirect Tax Reporter ¶10-075

Charities

Admission charges: direct tax Gift Aid scheme

Commentary – Indirect Tax Reporter ¶10-075

Fund-raising events

Commentary – Indirect Tax Reporter ¶50-160

Generally

Commentary – Indirect Tax Reporter ¶50-110

Genuine donations

Commentary – Indirect Tax Reporter ¶50-125

Goods or services

Commentary – Indirect Tax Reporter ¶50-115

Non-supplies/outside scope of VAT

Commentary – Indirect Tax Reporter ¶10-602

Charities, sale, letting or export

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

Clubs

Commentary – Indirect Tax Reporter ¶43-881

Local authorities receiving from private individuals or businesses

Commentary – Indirect Tax Reporter ¶51-055

Payments made by rugby players to kitty

Case Law – Sleaford Rugby Football Club. [1993] BVC 841

Tips

Official guidance

Commentary – Indirect Tax Reporter ¶10-075