Taxation logo taxation mission text

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

Summer holiday

30 May 2007
Issue: 4110 / Categories: Forum & Feedback , HMRC powers
Our client is a church in this country, which runs a youth group, taking them on camping holidays, etc. A couple of businessmen, one based here and one in the Republic of Ireland, have historic links with the church and give occasional support.

The church needs some new trailers on which it can transport tents marquees bedding cooking equipment etc. to and from its events and the businessmen have offered to purchase these for the church. We are wondering whether for VAT and general tax purposes the parties would be better off if the businessmen purchased the equipment themselves and made gifts of the trailers to the church or would it be better if they simply gave money to enable the church to make the purchases?
We would be eternally grateful for readers' thoughts on this matter.
Query T17 014 – Tent Peg.

Reply by Neil Warren - Author - Tolley's VAT Planning 2006/07

The ideal outcome as far as VAT is concerned would be if one of the businessmen could purchase the trailers through his business reclaim input tax in full on...

If you or your firm subscribes to, 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.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon