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Re: [LUG] Linux Workshops, Public Liability Insurance and Pat Testing

 


Paul Sutton wrote:
>> As a group we have a fairly layed back policy on membership fees. I am
>> not suggesting for one minute that we change things. However perhaps it
>> would be helpful if we had (as DCGLUG) some sort of Public Liability
>> Insurance and access (preferably @ reasonable cost) to a certified PAT
>> tester. Sadly these things cost money and may well (if all are in
>> agreement) need some sort of formal funding arrangement.
>>
>> One thing is for sure, I have dipped into my own personal funds to buy
>> bits and pieces necessary to put this resource together, and it would be
>> a shame to see it go unused in the future .....
>>   
> I agree with Tom here, gone are the days when we can simply arrange an 
> install day (or other event) and not have to worry about such things,  
> ok we can produce disclaimers, regarding for example data loss (ie its 
> YOUR responsibility to back up first),  but we need to cover our backs 
> in case someone gets eletricuted, or whatever.
> 
> Lets see how much PLI costs.
> 
> I would assume if we start raising money for the lug, we could end up 
> with some sort of tax situation or what status are we situation which 
> would make us exempt from tax,  I am not an accountant,  but these 
> issues would kick in at some point.
> 
> Paul
> 
> 
> 
if organised as a club, you need to keep accounts but do not get an
Inland revenue tax return to do. See HMRC Corporation tax guide.

PI/PPL would be about GBP £75 per annum on minimum values.

> http://www.caunceohara.co.uk/index.

QUOTE from HMRC Inspector's guide.

2.6     Discretionary treatment for members’ clubs etc. with no, or small,
tax liability

2.6.1   Members’ clubs and similar organisations that exist primarily for
recreational and other non-commercial purposes may, at the Inspector’s
discretion, be treated as dormant even though they receive small amounts
of investment income.  This treatment is not extended to

¨       a club run by its members as a commercial enterprise for personal profit

¨       a housing association or registered social landlord, as designated in
the Housing Act 1986

¨       any organisation that carries on, or intends to carry on, a trade

¨       a trade association

¨       a collective savings or investment arrangement

¨       a mutual insurance arrangement

¨       any company that is a subsidiary of, or wholly owned by, a charity

¨       any company that has one or more associated companies.

2.6.2   The treatment is intended to  save such small organisations, with
a nil or small liability, from the need to complete tax returns every
year.  But if such a concern is  sent a Notice to file, it will still
have to complete a return.   It would also be expected to give notice of
chargeability (see 2.5) during the period of the treatment, if

¨       the types and level of its income changed

¨       it had chargeable assets that were likely to be disposed of

¨       there were changes to its rules or constitution

¨       there were changes in the way its financial affairs were controlled.

UN-quote from HMRC Inspector's guide.
see


-- 

Regards
Eion MacDonald (eionmac@xxxxxxxxxxxxxx)
 Tel. +44 (0) 1925762873

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