Market leading insight for tax experts
View online issue

Serpentine Trust Ltd: VAT on 'donations'

© Copyright LexisNexis 2025. All rights reserved.
16 October 2014
Card image Peter Jenkins

Peter Jenkins (Peter Jenkins Associates) examines the FTT case of The Serpentine Trust Ltd v HMRC, concerning the VAT treatment of ‘donations’ made by four friends schemes to the Serpentine Gallery, which provided the donors with benefits from the gallery.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Jumpman Gaming Ltd v HMRC
2 October 2025
T Pawar v HMRC
24 September 2025
IN BRIEFRSS Read all
More on s 455
24 September 2025 / Peter Vaines
MOST READ Read all
Copyright © 2025 LexisNexis
Top