Taxation logo taxation mission text

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

New queries, issue 4626

28 November 2017
Issue: 4626 / Categories: Forum & Feedback

Charity confusion; Family home; Admin headache; Place of supply

Charity confusion

Can UK charity make a gift aid claim for donations made by its own volunteers?

I act for a charity that provides holidays in the UK for children from poor homes and deprived backgrounds in one of the former Soviet republics. Volunteers allow the children to stay in their homes here for up to four weeks at a time and the children are fed and entertained at the volunteer’s expense.

To provide a better understanding of the children’s backgrounds and the problems they face at home some UK volunteers also make visits to the republic. The charity arranges flights and accommodation and the volunteer will make a donation to the charity to cover or more than cover those costs. The donation is made under gift aid.

The charity has recently had an inspection of its books and records by HMRC and the department is questioning...

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.

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

back to top icon