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Official guidance
VAT Charities

VCHAR3000 · Business and non-business: Charitable activities

  • VCHAR3050 · Introduction
  • VCHAR3100 · Business and non-business activities of charities
  • VCHAR3150 · Treatment of specific activities
  • VCHAR3200 · Implications of being in business for a charity
  • VCHAR3250 · Identification of supplies made rather than sources of income
  • VCHAR3300 · Consideration or donation?
  • VCHAR3350 · What are the advantages to a charity in treating its activities as business?
  • VCHAR3400 · When is a donation not a donation?
  • VCHAR3450 · What happens if a charge is made but the customer doesn’t pay it?
  • VCHAR3500 · Treatment of welfare services supplied below cost
  • VCHAR3700 · Business and non-business: Bequeathed property
  • VCHAR3800 · Services contracted out by local authorities and health authorities
  • VCHAR3900 · Share dealing by charities
  1. VAT Charities
  2. Business and non-business: Charitable activities: contents

VCHAR3000 | Business and non-business: Charitable activities: contents

From HM Revenue & Customs · VAT Charities

Contents13 entries

  1. VCHAR3050Business and non-business: Charitable activities: Introduction
  2. VCHAR3100Business and non-business: Charitable activities: Business and non-business activities of charities
  3. VCHAR3150Business and non-business: Charitable activities: Treatment of specific activities
  4. VCHAR3200Business and non-business: Charitable activities: Implications of being in business for a charity
  5. VCHAR3250Business and non-business: Charitable activities: Identification of supplies made rather than sources of income
  6. VCHAR3300Business and non-business: Charitable activities: Consideration or donation?
  7. VCHAR3350Business and non-business: Charitable activities: What are the advantages to a charity in treating its activities as business?
  8. VCHAR3400Business and non-business: Charitable activities: When is a donation not a donation?
  9. VCHAR3450Business and non-business: Charitable activities: What happens if a charge is made but the customer doesn’t pay it?
  10. VCHAR3500Business and non-business: Charitable activities: Treatment of welfare services supplied below cost: contents
  11. VCHAR3700Business and non-business: Bequeathed property
  12. VCHAR3800Business and non-business: Charitable activities: Services contracted out by local authorities and health authorities
  13. VCHAR3900Business and non-business: Charitable activities: Share dealing by charities
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