Taxation logo taxation mission text

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

The band

07 May 2008
Issue: 4157 / Categories: Forum & Feedback
The tax liability of a community 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...

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