Charity begins

My client operates a consultancy business via a limited company and a media business in his own name.

He and his employers provide advice and information for their clients. They also pay third parties for work and contributions.

For example a customer may want a quarterly promotional magazine for their own clientele. My client will arrange the preparation and printing etc. of this and will pay others for say articles within this publication.

Depending upon the type and scale of the client this work might be carried out by either business or jointly.

Sometimes the payment due for the work done by the third party will be small and some contributors then ask that this be given to charity instead.

They may do this for altruistic reasons or because my client would be making payment to a large organisation where the processing costs would outweigh...