24 August 2006
I act for a small charity. Each year, its committee members go out for a dinner which is funded from the charity's funds. I understand that charity law provides that this is an acceptable way of repaying committee members for their efforts. However, are the committee members officers of the charity for the purposes of ITEPA 2003? And if they are, what are the tax consequences of being a committee member?
Readers' views on this point and other potential tax complications would be very welcome.
Query T16,864 — Lysander.
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