Gala dinner for 1,200? £28 million

The most successful charity dinner in British history took place in May. World renowned personalities such as Bill Clinton Prince and Madonna assisted with the appeal for funds and guests included Jemima Khan Bob Geldof Liz Hurley and Eddie Jordan. As a result the above headline sum was pledged in four hours. Included in the receipts of the charity was income from the financing of a table of ten which apparently cost £100 000.

Charity fundraising dinners are big business and although the vast majority would be on a much smaller scale the tax issues would be identical. This article addresses the main principles to ensure that optimum use is made of the tax benefits available.
The article is based on extensive work that was conducted with HMRC to help clear up confusion over certain issues regarding claims for gift aid. This work was undertaken as...