As Steve points out the 1999 regulations are the basic legal prohibition on the use of the teak set over the national network. It's also correct...
I suspect Tom that if the Bluebell was like the NYMR and could only operate its vintage coaches over three quarters of its length the story...
Does it though? A higher return for the organisation behind the franchise undoubtedly but how much of the cash stays with the railway?
That just doesn ‘t stand up to scrutiny. The Income Tax Act refers to a right of admission. That must mean that payment having been made there’s...
OK.let me put it another way. If intending passengers is only making a voluntary donation what legal obligation, if any, is the railway under to...
The suggestion of discretionary refunds is another way of achieving a pragmatic compromise. What I take issue with is the characterisation of the...
Hold on! It was being suggested earlier that a charity could not refund a donation it had previously accepted. What would be the justification for...
Tom, The flaw in that line of reasoning is that it assumes that the possibility of a full or partial refund is created by the Terms and...
To a large extent I agree but as you say in electing to make a donation you acquire the right to view the work of the charity. The 2007 Income Tax...
I get the impression, perhaps mistakenly, that there's a dislike by some of the concept of heritage railways recovering Gift Aid on fares. There...
Interesting then that the Gift Aid regulations specifically provide for circumstances where subsequent to the date of donation the Gift Aid...
Perhaps the point being missed is that the same transaction has more than one characteristic. For tax purposes in relation to Gift Aid it’s deemed...
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