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VAT consequences of raising funds

Location: Webinar
Start Date:

21/05/2026 11:00

End Date:

21/05/2026 12:00

Services: Tax, VAT, Customs and International Trade
Industries: Social Purpose and Non Profits
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There can be several unexpected consequences for Social Purpose and Non-Profit organisations through raising funds.

Our VAT specialists will deliver this webinar to discuss a number of key areas and the potential VAT implications.


What we will cover

  • Fundraising exemption (Group 12)  
    • Conditions to apply the exemption. 
    • Impact of recent VAT case.
  • Lottery  
    • Impact on VAT recovery.
    • Selling lottery tickets in retail shops. 
  • Exempt vs non-business input tax   
    • How does the treatment of income affect VAT recovery.
    • Principles of direct attribution.
  • Retail gift aid 
    • Key considerations to ensure no unexpected issues with VAT recovery.
  • Trading subsidiaries 
    • Key considerations when using trading subsidiaries for raising funds. 

There will also be a Q&A session at the end.


Who should attend

The webinar is aimed at anyone who deals with VAT in their organisation. If you have colleagues who may interested, please forward this invitation on to them.


Timings

11:00 - Event starts
12:00 - Event ends 

This is a virtual event. You will receive log in details upon registration. 


Cost

There is no cost to attend this webinar.

Register now


Speaker

 Kieran Smith Hayley Hill 
Kieran Smith
Partner, VAT
[email protected]
Hayley Hill
Director, VAT
[email protected]