Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Charity begins

03 August 2010
Issue: 4266 / Categories: Forum & Feedback
A client has both personal and corporate businesses that pay third parties for their contributions. If asked to pay a charity instead, how should this be treated?

My client operates a consultancy business via a limited company and a media business in his own name.

He and his employers provide advice and information for their clients. They also pay third parties for work and contributions.

For example a customer may want a quarterly promotional magazine for their own clientele. My client will arrange the preparation and printing etc. of this and will pay others for say articles within this publication.

Depending upon the type and scale of the client this work might be carried out by either business or jointly.

Sometimes the payment due for the work done by the third party will be small and some contributors then ask that this be given to charity instead.

They may do this for altruistic reasons or because my client would be making payment to a large organisation where the processing costs would outweigh...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon