TaxPersonal Tax7 JANUARY 2000 REVIEW OF CHARITY TAXATION: CONSULTATION ON DRAFT LEGISLATION

7 JANUARY 2000 REVIEW OF CHARITY TAXATION: CONSULTATION ON DRAFT LEGISLATION

As part of the Pre-Budget Report of 9 November 1999, the Chancellor of the Exchequer announced a package of measures resulting from the Review of Charity Taxation.

As part of the Pre-Budget Report of 9 November 1999, the Chancellor of the Exchequer announced a package of measures resulting from the Review of Charity Taxation. These measures aim to encourage more people to give more to charity and to make the tax system easier for charities and their donors to use.

Draft legislation is now available for the four VAT changes which will be introduced with effect from 1 April 2000.

The four changes covered are measures to zero rate more advertising bought by charities; more zero rating for donated goods when sold to disabled people and those on means-tested benefits; more zero rating for bathrooms in charity buildings; and VAT exemption for more fund-raising events (direct tax relief will follow the same rules).

If your organisation has not already been contacted and you would like to see the draft legislation it is on the internet at http://www.hmce.gov.uk/bus/vat/char-sis.htm.

Alternatively you may write to the address below or e-mail jane.andrews@hmce.gov.uk for further details. Please note that the deadline for comments to reach Customs and Excise is 19 January 2000.

J E Andrews (Ms), Her Majesty’s Customs and Excise, Charities and Healthcare Branch, 4th Floor East, New Kings Beam House, 22 Upper Ground, London SE1 9PJ.

CUSTOMS CONFIDENTIAL (0800 59 5000):
HELP CUSTOMS IN THEIR FIGHT AGAINST CRIME

14,000 calls have been received by the Customs Confidential hotline since its launch in July 1999.

Customs Confidential is a 24 hour confidential freephone line for the general public to report any suspicious behaviour concerning the smuggling of drugs, alcohol and tobacco or report other Customs or VAT fraud.

If you have any information that can help Customs & Excise, please call on 0800 59 5000. Even the smallest or seemingly most trivial piece of information could be a vital piece of intelligence.

Information that can help Customs & Excise catch bootleggers

What to look for:
– Cheap goods for sale in unusual places or circumstances – car boot sales, markets, or unauthorised sellers in pubs, clubs and factories.
– Goods for sale at lower than normal shop prices.
– Tobacco products without health warnings or with foreign health warnings. – Unusual brands of goods.
– Unusual suppliers.
– Unusual out of hours deliveries.
– Transfer of goods between vehicles.
– Heavily laden light vans.
– Regular hiring of light vans.
– UK brands of alcohol and tobacco with tax labels in a foreign language.

What should I do?

– Note down where possible vehicle registration numbers, date, time, place, names and descriptions of people and vehicles.
– Report the facts to the local Customs office or the freephone – 0800 59 5000 – a 24 hour confidential line.
– Do not attempt to involve yourself – these can be dangerous criminals. – Do not think any piece of information is too trivial – it could be vital.

Information that can help Customs & Excise catch drug smugglers

What to look out for:
– Yachts, rigid inflatable boats and other pleasure craft in remote areas.
– Packages being loaded or unloaded in unusual areas, remote beaches, at sea or at odd times.
– Ships signalling ashore or being met by smaller craft.
– Vessels or aircraft operating at night without lights.
– Vehicles or vessels specifically adapted to conceal goods, or requests for such adaptations.
– Aircraft touching down or landing in fields or improvised airstrips or fields, and other unusual circumstances.
– Packages being dropped from aircraft.
– Strangers asking questions about remote beaches or landing sites.
– Aircraft flying low repeatedly over potential landing or dropping spots.
– Fellow passengers acting nervously or suspiciously.

What should I do?
– Note down where possible vehicle registration numbers, date, time, place, descriptions of people, vehicles, vessels and aircraft.
– Report the facts to the local Customs office or the freephone – 0800 59 5000 – a 24 hour confidential line.
– Do not attempt to involve yourself – these can be dangerous criminals. -Do not touch any suspect packages – drugs are dangerous and you may destroy evidence.
-Do not think any piece of information is too trivial – it could be vital.

NEW VAT PUBLICATIONS

VAT Notes No. 4 1999

VAT Notes No.4 1999 has been issued. Copies are being sent to all registered businesses with the returns for January, February and March. The issue can be viewed on the Internet.

MEDIA ENQUIRIES ONLY TO THE HM CUSTOMS & EXCISE, COMMUNICATIONS DIVISION, NEW KINGS BEAM HOUSE, 22 UPPER GROUND, LONDON SE1 9PJ.

This business brief and other information about HM Customs & Excise can be found at our website: http://www.hmce.gov.uk.

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