§ Mr. Robert Sheldon
At an early stage before the Silver Jubilee Appeal was launched officials of the appeal discussed with Customs and Excise Headquarters the VAT position in connection with fund-raising events and thus were able to give necessary advise about the tax to the appeal's supporters. The appeals' officials have expressed appreciation of the help given by Customs. Although a reliable estimate is not avail-192W able, few difficulties have come to official notice, and it seems very likely that much of the fund raising was in the hands of persons or bodies whose activities did not attract VAT registration. However, when a charity or other voluntary body sells goods or services and exceeds the registration limits, it has long been the position that since they are in effect competing with other businesses selling similar goods or services, tax has to be paid.