A Practical Guide to VAT: For Charities and Voluntary Organisations by Kate Sayer |
by Andrew Pianca
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This handbook aims to help all charities understand how their organizations should operate for maximum tax efficiency and get to grips with the wide ranging changes introduced by the March 2000 budget. Tax is central to charitable status and so it is a subject that no charity professional can ignore. It covers all the taxation issues that a charity needs to consider in day to day administration providing practical guidance on trading, donor relief and VAT issues on sponsorship, fundraising and suppliers. The authors explain: how to structure a tax efficient trading company; the VAT issues raised by licensing a charity logo; and how to administer Gift Aid donations. The book is fully up-to-date with the changes to charity taxation introduced by the 2000 budget. These included changes to Gift Aid, the extension of zero rate for sale and hire of donated goods and a widened VAT exemption for fund-raising events.
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