Charles Pascoe

Lesson learned

 

Overseas donations

All for charity

CHARLES PASCOE explains some of the rather more intricate tax issues involved with charity fundraising dinners

CHARLES PASCOE explains how to run a charity fundraising dinner in the most tax efficient way

CHARLES PASCOE explains some of the rather more intricate tax issues involved with charity fundraising dinners

Loose Ends

VAT and conveyancing: when is the tax point?
Under the English system of conveyancing, the deposit is usually paid to the vendor's solicitors as stakeholders at exchange of contracts and released on completion when vacant possession is given against payment of the balance of the purchase price. This gives rise to no problem as far as VAT is concerned, because both payment and the 'making available' of the 'goods' constitute events of charge under, respectively, section 6(4) and 6(2)(b) of the VAT Act 1994.