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I act for a small charity. Each year, its committee members go out for a dinner which is funded from the charity's funds. I understand that charity law provides that this is an acceptable way of repaying committee members for their efforts. However, are the committee members officers of the charity for the purposes of ITEPA 2003? And if they are, what are the tax consequences of being a committee member?
Readers' views on this point and other potential tax complications would be very welcome.
Query T16,864 — Lysander.
I act for a small charity. Each year its committee members go out for a dinner which is funded from the charity's funds. I understand that charity law provides that this is an acceptable way of repaying committee members for their efforts. However are the committee members officers of the charity for the purposes of ITEPA 2003? And if they are what are the tax consequences of being a committee member?
Readers' views on this point and other potential tax complications would be very welcome.
Query T16 864 — Lysander.
Reply by New Road:
The only rule in charity law is that trustees should not normally obtain any payment for their services over and above a reimbursement of their expenses. I am not looking at the position of trustees who provide a professional service and are able to claim a payment for those services...
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