HMRC have published Revenue & Customs Brief 3/2025 on the VAT treatment of income received from charity fundraising events. The Brief notes that following the Upper Tribunal (UT) decision in Yorkshire Agricultural Society [2025] UKUT 4 HMRC’s policy on the VAT exemption remains that the primary purpose of the event must be that of fundraising and that the event must be advertised as a fundraising event. If a charity or other qualifying body considers that an event has more than one primary purpose they must be able to evidence this and provide a clear explanation as to why they cannot be separated in terms of importance. The Brief confirms that exemption can still apply provided that one of those primary purposes is fundraising.
HMRC clarify that events which are not organised to raise funds but which incidentally make a profit do not fall within...
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HMRC have published Revenue & Customs Brief 3/2025 on the VAT treatment of income received from charity fundraising events. The Brief notes that following the Upper Tribunal (UT) decision in Yorkshire Agricultural Society [2025] UKUT 4 HMRC’s policy on the VAT exemption remains that the primary purpose of the event must be that of fundraising and that the event must be advertised as a fundraising event. If a charity or other qualifying body considers that an event has more than one primary purpose they must be able to evidence this and provide a clear explanation as to why they cannot be separated in terms of importance. The Brief confirms that exemption can still apply provided that one of those primary purposes is fundraising.
HMRC clarify that events which are not organised to raise funds but which incidentally make a profit do not fall within...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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