BIM24797 | Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities - reference to Specialist PT Charities

Submit exceptional cases, where there is doubt that the trading exemption provided by S529 Income Tax Act 2007 and S483 Corporation Tax Act 2010 applies, and cases where the entity holding the event claims to be a charity, to Specialist PT Charities (Charity Technical) with a full report of the facts, to enable them to consider whether the exemption applies.