Client (limited company) hires and operates fairground rides for events. A registered charity wants to use their services gratis on the basis that my client can claim the cost of supply against taxable profit. I would like to rely on CTA 2009 s105 to confirm this, but inconveniently the provision concerns goods rather than services. Does anyone know of a more relevant source?
1st Oct 2014
1
Gift in kind to charity by company: services
Gift in kind to charity by company: services