The band

I am a member of a community band. The band is not a registered charity and it has been suggested that we should register for and pay corporation tax. The members pay subscriptions but these do not cover the costs of running the band. To pay our way we play at local fetes and in the park and at private functions at the local military base. For some of these engagements we charge a (non-commercial) fee and for others we might receive a donation. We also 'busk' outside the supermarket or in the High Street and members of the public can contribute. Half the funds raised during the Christmas period are given to charity and this is shown on our collecting tins. We receive some interest on our bank account and this is taxed at source. Finally we have been successful in getting grants from...