A commercial shoot has corporate customers who pay for a '250-bird day' at £25 per bird plus VAT. With a 10% leeway, 275 birds can be taken for the same price. If the client wants more, the further number will be decided and a charge negotiated. The charge includes refreshments and beaters. 'Guest days' are free to invited customers to promote the business and cultivate custom, although guests may include some regular paying customers. Syndicate members are personal friends who, from the start, have paid the suppliers direct for all the pheasant chicks and bird food supplied to the shoot.
A commercial shoot has corporate customers who pay for a '250-bird day' at £25 per bird plus VAT. With a 10% leeway 275 birds can be taken for the same price. If the client wants more the further number will be decided and a charge negotiated. The charge includes refreshments and beaters. 'Guest days' are free to invited customers to promote the business and cultivate custom although guests may include some regular paying customers. Syndicate members are personal friends who from the start have paid the suppliers direct for all the pheasant chicks and bird food supplied to the shoot. On 'syndicate days' they pay the beaters bring their own refreshment and no charge is made. All birds shot and collected are recorded in a game book. This includes the 10% leeway and the birds shot for free on guest and syndicate days.
HMRC...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.