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Where Taxpayers and Advisers Meet

VAT on Royalties

Posts: 161
Joined: Wed Aug 06, 2008 4:00 pm

VAT on Royalties

Postby amitr19 » Thu Feb 09, 2017 1:52 pm

Hi All

A tricky question:

An author has agreed to donate all his book royalties to a well known charity. The name & logo of the charity will be printed on each book stating that all proceeds go to charity. The charity is dealing directly with the publishing company.

Is this a donation or a supply of name & logo to the publisher/author? Does the charity need to invoice the publishing company + VAT?

I think the point I am making is that the charity is supplying its logo. This will most certainly drive the sales up for the book and provide publicity to the author. As such, it cannot be a pure donation.

Any thoughts?


section 44
Posts: 4468
Joined: Thu Oct 30, 2008 12:47 pm

Re: VAT on Royalties

Postby section 44 » Thu Feb 09, 2017 5:52 pm

I think the point I am making is that the charity is supplying its logo.
I don't think HMRC would view this in this way, although I get your point.

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