Revenue and Customs Brief 3 (2025): VAT treatment of income received from charity fundraising events

Published on: 16 June 2025

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Specialist Tax Regulatory Materials

Article summary

HMRC has published Revenue and Customs Brief 3 (2025): VAT treatment of income received from charity fundraising events. The Brief explains the VAT treatment update for supplies by charities and qualifying bodies related to fundraising events following an Upper Tribunal decision in January 2025.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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