Revilots Blog from 2010

THE MAGNIFICENT 7 - THE "X" FACTOR & NORTHERN SOUL

Don't worry this is not somedaytime television style look into the role that Northern Soul has played inthe development of the musical tastes of Simon Cowell, Yul Brynner and Louisthe Leprechaun. Not such a bad idea though, come to think of it.

As any real Northern Soul fanwill be well aware, certain records are different to others. They stand outfrom the rest. A great record can send a shiver down the spine and touch anerve deep within the Soul. When you hear a record for the first time and youdesperately need to know who it is by, what label it is on and what it iscalled then that record has made an impact on you. More than that, it makessuch a deep connection with you that it becomes a part of you. When thishappens you know that a record has gotten under your skin. It is not justanother "okay" record that perhaps gets your feet a tapping. It is indeed muchmore than that when the lyrics of the song ring true and when the earnestsincerity of the vocal delivery is so completely believable that it touchesyour very Soul. Then the record could I guess, for want of a betterdescription, be said to have the "X" factor.

This "X" factor effect was the feeling thatmany Northern Soul fans became addicted to, and it was the seemingly endlessstream of so many newly discovered great records that really did give NorthernSoul fans that feeling, keeping the Northern Soul scene healthy, alive andvibrant, from the "golden age" of The Torch, Mecca, Casino, Cleethorpes,Stafford etc to today.

However, there is an old adagethat still rings very true and that is "time will tell". It is only over timethat the litmus test of the quality of a truly great record can be measured. Longevityis very important if a record is to achieve the accolade of being truly deemeda "classic". Only if after a period of five, ten, twenty or thirty years andthe record still sends a shiver down your spine you can safely say, that foryou personally, it is indeed a classic. Then such a record can be deemed tohave the "X" factor.

Of course the "X" factor effect doesnot only apply to out and out Northern Soul stompers. It is very often the midtempo or beat ballad number that gives you that rush. OK, preamble over...

One such record that instantlyhad and continues to give me that "X" factor feeling is a record that I firstheard way back in 1974 when it came to me in a batch of 45s from a guy inBuffalo, USA who I had managed to get in touch with.

Back then on my council estatenobody even had a phone in the house so it was a hike to the phone box to ringthe States and to ask the guy if he had any Soul records. This particular guysaid he had a pile of old soul / R&B 45s that I could have for $1 each. Ithink at the time I was working on some building sites in Kirby and taking homeabout 10 measly quid a week. Over the next few weeks I scrimped, saved andmanaged to scrape together a few quid and went into the local bank to ordersome USA dollars. It took about a week for thebank to get them in stock in those days. Eventually they arrived. $30 in $5notes. I eagerly and carefully wrapped them and posted them off to the guyhoping that I would soon be receiving a parcel of "Out On The Floor" styledanceable soul 45s that I was so desperately hungry for.

The weeks passed by and soon amonth had gone by. Sheeesh have I wasted my time? And more to the point have Iwasted my money? Eventually a parcel arrived and I quickly unwrapped it andlegged it upstairs to my bedroom to play them and to hear just what goodies hehad sent me from across the Atlantic Ocean.

As I remember The Marvelettes, "PaperBoy" was in there, a record that I hadn't heard before. It was okay, but onlythat, yet at least it was on the Tamla label so surely the guy knew the kind ofsound I was looking for and hopefully there would be some Northern Soul stylesounds amongst the batch of 45s. I also remember pulling out a record onWheelsville and I recognized this logo as I had heard and loved "Cracked UpOver You" by Lee Rogers, I think when spun by Mike Pace of The Soul Spinners 4at Burscough Football Club. Imagine my disappointment when it turned out to bea slowish track by Steve Mancha called "Did My Baby Call". I liked it but itwas way too slow to fill a dance floor, at least in those days it was. It wasfrom Detroit so another good reason for optimism. Ifiled Steve Mancha with my then small but growing collection of Detroit Soul 45s.

Getting deeper into the parcel, yikes, JamesBrown, Brook Brenton, not at all what I was hoping for and the parcel proved tobe sadly bereft of what back then was termed as out 'n' out Northern Soul. Thankfullythough, one particular record for me really did stand out, in the words ofPatti Young, "head and shoulders above the rest". It was down in tempo but withan intriguingly different vocal delivery. The lead singer had a very nasalvoice that grabbed one's attention. The backing singers were strong and thetrack meandered in and out, from being laid back and mellow in parts tosections of increased intensity. I was hooked. It was a Soul record out of leftfield and a special Soul record at that.

The lyrics were something else "Soclose a breeze can't come between us. So tight you couldn't part us with atommy gun. We're standing in the need of one another. Like a flower standing inthe heat of the sun"

The record in question was "NeverWill I" by The Magnificent 7 on the Dial logo.

But who were The Magnificent 7?? Where theythe same group that recorded a record that was a huge Northern Soul monsteraround that time on Dee Gee by The Magnificents called "My Heart Is Calling", Iwondered but no. They turned out to be - Thurman 'Ray' Ramsey, James Pleasantand two ex members of The Dukays - RichardDixon and Clarence Jasper.

Some time later one of John Manship's listdropped through my letterbox and I noticed a record by the same The Magnificent7, this time on the Eastern label called - "She's Called A Woman". I had neverheard this and it was, at that time, quite expensive for me but I did alreadyown "The Real Thing" and "You're Absolutely Right" by Tina Britt on the samelabel so I was sure it would be a winner. I ran again to the same phone box in Richmond Avenue and pushed button A and got through toreserve it. A week or so later it arrived and it was a stormer indeed. It was awhite demo as well and that may have been the start of another obsession, butthat is another story.

A year or so later I came acrossanother 45 by the Magnificent 7. It was a reasonable version of Marvin Gaye's'Stubborn Kind Of Fellow' and I also got around that time a batch of 45s fromLew Stanley in the States and within the parcel was a 45 on Capitol called "MuchMuch More Of Your Love" by The Magnificent Men. The group sounded a little likeThe Magnificent 7. Could they be the same group? Back in those days you couldn'tGoogle a name and get a mass of information, it was not that easy and much moremysterious, but with the aid of a subscription to Discoveries, a USA magazineand UK magazines such as Chris Savory's Hot Buttered Soul, Soul Cargo etc I wasable to gradually gain some insight.

I did read somewhere that The Magnificent Menon Capitol were most definitely a white group. My word they didn't sound likeone! In time I bought a couple of LP's by the Mag. Men from the sates, on thestrength of their Capitol 45's that I had collected, and seeing the coverpicture of them proved that statement to be true. There are some superb non 45tracks on their albums by the way. But what about The Magnificent 7? Who werethey? Going by the vocals they could surely not be the same group, or couldthey? Surely they could not be white, orcould they? Is there anything worse than unanswered questions?? And the milliondollar question is who sang that distinctive lead vocal???

The years went by and my copy ofthe 45 was upgraded to a white demo, won in an auction from a rock and popdealer somewhere in Cornwall but little info on The Magnificent 7 came to light.

I remember playing the track toPete Lawson during one of his many visits to trade, play and talk about records.Pete was adamant that the singer was "deffo not white". I was running Soul Filemagazine back then and we both used to search for group line-ups for inclusion.We both tried with various USA contacts but neither of us could come upwith any tangible or relevant information regarding the group or any of itsmembers.

I also remember having a debatewith my old buddy John Cloynes back in the early eighties as to whether TheMagnificent Men were actually the same group as The Magnificent 7 or not, andwe had a session in the Croston Soul kitchen playing all my records by bothgroups, yet no clear decision could be arrived at. Probably due to Johnbringing round a stack of those cans of strong lager.

Since then, due in no small partto the wonders of the world wide web, I have learned a lot more about the groupand shock horror, The Magnificent 7 were indeed originally an all white group,although they were certainly not the same group as The Magnificent Men whohailed from Pittsburgh.

It was in Lexington Kentucky, during 1959 that a young guy calledTony Stallard put together a group / band of musicians. He was a very talentedindividual as he played guitar and hammondorgan, plus he was the original leadvocalist for the group. He had also been given the benefit of being taught toplay the piano from the age of seven.

The group where originally called TheTemptashuns and the original line up in the late fifties consisted of TonyStallard, lead guitar/vocals; Shelby Lorrison, rhythm guitar, Wendell Sams,organ/vocals, Doug Hammonds, tenor sax; Larry Kelley, drums; and Earl Morgan,bass. This morphed later into - The second lineup of Tony Stallard, Hammond organ/vocals, Shelby Lorrison, guitar;Doug Hammonds, tenor sax; Larry Kelley, drums; John Page, bass; and Larry Orr,lead vocals.

By 1963 the line up was - Tony Stallard,Hammond organ/vocals, Doug Hammonds, tenor sax, John Page, bass, Larry Kelley,drums, John Burrows, trumpet/flugelhorn, Larry Orr, lead vocals, Carter Hackneylead guitar; and Mickey Levy, lead and background vocals.

Around this time the groupbecame much more influenced by the emergence of the R&B and Soul styledartists. Tony sites:- James Brown, Otis Redding, Wilson Pickett, The Mar-Keys,Little Milton, Gene Chandler, Marvin Gaye and many others from the Motownstable in particular.

They also often gigged in the style of theBritish bands during the "British invasion" that swept across the USA via The Beatles, Rolling Stones, Kinks,etc., but as he said "We never drifted far from what brought us to the dance...rhythm& blues. Soul material was what we did best and we rode the Night Train towhere the tracks led." The Beatles were huge in their influence butLexington seemed to be, as it had been for a longtime, an R&B town due in large part to its proximity to Cincinnati, long a center for R&B music, fromHank Ballard to James Brown.

On September 22nd 1963 they undertook their first recordingsession at the Lemco recording studios in Lexington, Kentucky. The studio was owned by the group'smanager Cecil Jones and this session resulted in a release on Lemco 877 as TheTemptashuns. - Autumn Love c/w The Big B. Both sides of this 45 wereinstrumentals. The group were gaining a good reputation locally and supportedacts who toured the region, such as The Shirelles, The Coasters and TheChiffons

In February 1964 they cut - Sexy Ways c/w Strawberry Man and that release cameout on Lemco 878. The top side was a version of the Hank Ballard classic andthe flip was a groovy mod style organ instrumental that was written by TomStallard, but to me it sounds to have been more than a little influenced by "WatermelonMan".

The groups third session was on June 4th 1964 and thiswas recorded at the King studios inCincinnati, Ohio with production from Syd Nathan and GeneRedd as recording engineer and sound technician. Here they re-cut "Sexy Ways" but this time it was called Pretty Ways and they also re-cut Strawberry Man. These two were both released on Federal 12530.Two other recordings were done at the same time. You're Gonna Cry and LoveGone, Love Return. These two tracks were both written by Tony Stallard and featuredhim on lead vocals. These however remained unreleased.

Later that year, in factNovember 29th, at the same studios they cut a version of Marvin Gaye's - StubbornKind Of Fellow. This was "enhanced", if that's what you call it! By having alive audience track dubbed over it. The audience track used was actually fromthe James Brown Live At The Apollo album recordings. This was paired withanother Tony Stallard composition - "In Mist And Rain", recorded the next dayand these were released on Lemco 882. Lead vocals on both tracks are said to beby blue-eyed Soul singer, Larry Orr. This single came out in 1965 and it provedto be the group's best seller and was very popular in Detroit and across the mid west throughout 1965,but it didn't make it onto the Billboard top 100.

Despite this glimpse at the possibility atleast of success a number of lineup changes occurred before they next recorded.The then line up of :- Tony Stallard, Hammond organ/vocals, Doug Hammonds,tenor/baritonesax; John Page, bass; John Burrows, trumpet/flugelhorn; Larry Orr, lead vocals;Carter Hackney lead guitar; and Meade Brown, drums was gradually changed intothe new line up of - Randy Evans on organ (he was later replaced with RichardPeck and eventually Tom Martin for a brief time, Charlie Shuck on lead vocals. BobMcCaw on lead guitar and vocals (he was later replaced with Les Taylor on lead guitar and vocals), Roger Daneon trumpet. Earl Grigsby on bass and vocals and Meade Brown remained on drums.

By 1966 Soul music was gaininghuge national success via Motown, Atlantic etc. and in the Summer of 66 theywere back in the Lemco studios in Lexington, Kentucky again where they recorded in much moreof a "Soul" style. It was on this session that they recorded four trackswritten by one Archie Himons, best known as Little Archie.

Archie was from Virginia and he was a singer himself who had beenin various Doo Wop groups in the late fifties and early sixties in New York. These included a group called TheParliaments, although these were not the legendary George Clinton led Detroit group. The Magnificent 7 were by nowmost certainly a Soul styled band. They cut Archie's the uptempo mover - "She'sCalled A Woman" and it was leased out to Juggy Murray's Sue label and came outon their subsidiary, Eastern 611.

This track has had spins on the Northern Soulscene at various times since the mid seventies and it was backed with "SinceYou've Been Gone So Long". The group had one other single leased from thesesessions to Sue, also in 1966, this time it came out on Symbol 221- Take Me On /Skokie Drive. The flip was an instrumental similar to the early work provingthat the group was for the most part an accomplished backing band with varioussingers fronting at various times over the years.

At long last we arrive backwhere we started and the record, that still has that "X" factor for me. It isnow 1968 and the story that I have heard is that Archie Hilmon / Little Archiewas resident inNashville by this time. He had written and cut Never Will I (Make MyBaby Cry) with the group at the Lemco studios, then it was re cut at TheColumbia Records Studio in Nashville. Little Archie / Himons already had asolo single out on Dial in 1967 and he had another in 1968. The Magnificent 7release on Dial was sandwiched between these two. The other side was a greatversion of Smokey Robinson's Motown opus, "Ooh Baby Baby". The finefalsetto lead vocals on this side were actually from Charlie Shuck but who hadsang the distinctive lead vocal on "Never Will I"?

Rumors have been around for manyyears that it was Little Archie himself. I spent some time listening closely toLittle Archie's solo recording of "I Am A Carpet" and the flip side, "I NeedYou", also on Dial, I did seem to detect some very slight similarities in thevocal delivery to that of the lead singer on "Never Will I". Especially duringthe last third of "I Need You".

As a result for some time I havebeen leaning toward the conclusion that the lead singer on "Never Will I (MakeMy Baby Cry)" is none other than Little Archie, all be it with a cold.............,

No no, hold the press, after allthese years and thanks to the power of the internet, I recently managed totrack down Charlie Shuck and today he confirmed by email that he was in factthe lead singer on "Never Will I (Make My Baby Cry)".

Record case closed.

Charity Soul Events

Posted by REVILOT, 16 October 2009 ·

NORTHERN, SOUL, CHARITY, EVENT

CHARITY EVENTS

Some guidelines from HM Revenue & Customs

I thought it might be a good idea to share with interested parties this information for those engaged in or planning Charity events,

N.B. It is no as scary as it might seem.

Alot of the scary VAT implications only come in on events raising over a thousand pounds.

Iam sure that anyone acting in good faith to raise money fr charity has nothing, or ery little to fear so I hope many more will

use their efforts to help others and nt be deterred.

The following words are directly from HM Revenue & Customs

What Is A Fund-Raising Event?

For tax purposes, it is an event clearly organised and promoted primarily to raise money for the benefit of the charity or qualifying body. Social events which incidentally make a profit do not fall within the exemption. People attending or participating in the event must be aware of its primary fund-raising purpose.

An 'event' is an incident with an outcome or a result. This means that activities of a semiregular or continuous nature, such as the frequent operation of a shop or bar, cannot therefore be an event. The relief is not intended to exempt normal trading activities from VAT.

What Kinds Of Events Are Covered By The Exemption?

The following are examples of different kinds of events which may be held for fund-raising purposes.

A ball, dinner dance, disco or barn dance.

A performance - such as concert, stage production, and any other event which has a paying audience.

The showing of a film.

A fete, fair or festival.

A horticultural show.

An exhibition - such as art, history or science.

A bazaar, jumble sale, car boot sale, or a good-as-new sale.

Sporting participation (including spectators), such as a sponsored walk or swim.

A sporting performance.

A game of skill, a contest, or a quiz.

Participation in an endurance event.

A fireworks display.

A dinner, lunch or barbecue.

An auction of bought in goods (an auction of donated goods is zero-rated

This is not an exhaustive list.

Is There A Limit To The Number Of Events Held?

Yes. Eligible events are restricted to 15 events of the same kind in your financial year at any one location by a charity (including its trading subsidiary) or qualifying body. The restriction prevents distortion of competition with other suppliers of similar events which do not benefit from tax exemption. If you hold 16 or more events of the same kind at the same location during your financial year none of the events will qualify for exemption.

What Does 'Location' Mean?

Location means in the same place. Similar kinds of events held in different locations would qualify for exemption provided all other conditions were met. For example, 20 balls held by a national charity each in different towns in the same financial year would all qualify for relief.

Clearly, events which need to be held on special premises, such as a sports ground, swimming pool or theatre are easy to define. Each of these will be accepted as a different location.

If the event is held in a complex of cinemas, theatres or concert halls, the location is the specific cinema, theatre or concert hall in which the fund-raising event takes place.

We regard a charity's entire website as a location for events held over the Internet.

The rule is designed to be generous to charities which may hold a number of events of the same type in different locations, but in the same town. We will not accept arrangements such as weekly boot sales each held in different, but adjacent fields, as constituting a separate location without considering whether such an arrangement is potentially distorting competition.

Does An Event Run Over Several Days At The Same Location Comprise A Single Event Or A Number Of Separate Events?

Where an event, such as a concert, is repeated on successive evenings each performance is a separate event and counts towards the maximum number of 15 allowed within the exemption. A single event which takes place at the same location for more than one day, such as a golf tournament, is accepted as one event.

Where a concert or similar event is offered as part of a travel package this may not be exempt.

Which Events Do Not Qualify For Exemption?

Each event which counts towards 16 or more of the same kind held at the same location during your financial year.

Events which are not organised and promoted for fund-raising purposes, such as events which form part of a social calendar for members.

Events which are organised and promoted primarily for another purpose, such as an annual general meeting.

Asking the public for donations through street collections, flag days etc. The receipt of donations is not a business activity and so they are not subject to VAT.

The activity of selling goods is not an event and so is not eligible for relief under these provisions, even where all the proceeds are received by, or donated to, a charity. Where the sale of goods takes place in the context of a qualifying fund-raising event it is covered by the relief and zero-rating may be available in certain circumstances.

Travel packages which fall within the Tour Operator's Margin Scheme, for the VAT treatment of income for a non-qualifying event.

Is There An Option To Charge VAT On Fund-Raising Events?

No. VAT exemption is mandatory for any event that fulfils all the conditions. An event which does not meet one or more of the conditions will not qualify for exemption as a fund-raising event.

If A Charity Runs More Than 15 Events Of The Same Kind At A Location Are The First 15 Events VAT Exempt And VAT Charged Only From The 16th Event Onwards?

No. Every event in a programme of 16 or more events will be taxable at the standard rate. The exemption applies up to 15 events of the same kind at a location. To exempt the first 15 events in a longer sequence risks distortion of competition. If you hold 16 or more events of the same kind at the same location during your financial year none of the events will qualify for exemption.

What About Frequent Small Scale Events?

The 15 event limit does not apply to fund-raising events where the gross takings from all similar events, such as coffee mornings, are no more than £1000 per week. Such activities carried out more than once or twice a week are likely to be trading activities and not eligible for exemption,

What Happens If Small Scale Events Take Over £1000 In A Week?

All the events in that week will not qualify as small scale events and each will count towards the 15 event allowance.

Can The Hire Of A Room Or Other Costs Be Offset Against The £1000?

No. The £1000 limit relates to the income of the events prior to any costs being deducted.

Can Zero-Rated Supplies Be Made At An Exempt Event?

Yes. The sale of printed matter, such as programmes and commemorative brochures or any other goods which are eligible for the zero rate relief from VAT, may still be zero-rated when supplied at a fund-raising event.

This means that a VAT registered charity or other qualifying body will be able to recover any input tax which is directly attributable to the taxable supply of those goods.

Examples of zero-rated items are

the sale of donated goods by a charity

eligible food

eligible printed matter

young children's clothing

the supply of advertising time or space to a charity

any other goods which qualify for zero-rating.

Why Is There An Anti-Competition Clause?

The restriction prevents distortion of competition with other suppliers of similar events which do not benefit from tax exemption. We will only use this measure where

this relief is likely to distort the market, or

there is significant and systematic evidence of commercial distortion.

If a commercial organisation alleged competitive disadvantage, we would look carefully into the matter and any subsequent action would depend upon the particular circumstances. A charity would have the right of appeal against the decision.

Are Fund-Raising Holidays Or Day Trips VAT Exempt?

No. Any fund-raising activity which falls within the Tour Operator's Margin Scheme, such as a package of travel and accommodation, or which includes more than two nights' accommodation does not qualify for the fund-raising exemption. Further information about the Scheme may be found in Notice 709/5 'Tour Operator's Margin Scheme'.

What Evidence Must I Hold To Show That The Event Was Organised And Promoted Primarily To Raise Funds?

There is no single document that you must hold to demonstrate that the event was organised primarily to raise funds. Minutes of meetings, costing and similar documents should show that the main purpose for holding the event is to raise funds for charitable purposes or a qualifying body's own benefit.

The event must be promoted in such a way that those attending the event are aware that its main purpose is to raise funds. Publicity material, tickets etc. should therefore clearly refer to fund-raising. For example

'fund-raising for'

'in aid of'

'help us to build'

'help us to raise money for'.

Examples of publicity material, tickets etc, should be retained to support evidence of exemption.

Scope of the relief

Are All The Purchases For Qualifying Fund-Raising Events Also VAT Exempt?

No. Normal VAT treatment will apply to the goods and services you purchase.

Does The Exemption Apply To An Individual Or Independent Groups Which Organise Events As Part Of A National Fund-Raising Campaign?

Where an individual or an independent group holds events as part of a national fund-raising campaign such as Comic Relief, Children in Need and Blue Peter Appeals, it is unlikely that they will have charitable status or be a qualifying body. If the group does not have charitable status or is not a qualifying body the exemption would not apply to such events and the group should see VAT Notice 700/1 'Should I be registered for VAT?'. Input tax incurred on expenditure cannot be reclaimed if the individual or independent group is not registered for VAT.

A branch of a charity may or may not be a separate charity to which the exemption applies. This will depend on how the branch and its parent are set up.

Will An Event Organised By Two Or More Charities Or Two Or More Qualifying Bodies Qualify For Exemption?

Yes, but only if all the charities (including their trading subsidiaries) and qualifying bodies have organised, either individually or with others, less than 15 exempt events, of that kind, in that location, in their financial year.

What About Events Organised By Professional Fund-Raisers Or Agents?

Events held by a charity, trading subsidiary or qualifying body which are organised by professional fund-raisers or other agents may qualify for exemption.

Generally, the VAT incurred by the charity or qualifying body in connection with an exempt event will not be recoverable. You may recover the VAT incurred in making taxable supplies within the event. This applies if the charity or qualifying body makes all the arrangements for the event.

If the agent charges or retains any part of the gross receipts, this is consideration for agency services and will be subject to VAT. This applies even if the amount is less than or equal to the cost of arranging the event.

What Income Is Included In The Exemption?

All the income for supplies of goods and services in connection with an event is exempt, for example

all admission charges

the sale of commemorative brochures (may be zero-rated,)

the sale of advertising space in those brochures (may be zero-rated, )

other items sold by the charity such as T-shirts, non-donated auctioned goods etc. Where items are normally supplied zero-rated such as children's T-shirts, then zero-rating rather than exemption can be applied , and

sponsorship payments directly connected with a qualifying event.

What Income Is Not Included In The Exemption?

Commemorative goods and souvenirs sold for a period after the qualifying fund-raising event. For example

video and audio recordings of the fund-raising event sold after the event has taken place will be standard-rated

surplus commemorative items such as adult T-shirts, mugs etc. will be standard-rated

commemorative programmes will remain zero-rated

children's T-shirts will remain zero-rated

donated goods for sale may still be sold VAT free provided the normal conditions are met.

Will All The Income For A Non-Qualifying Event Be Subject To VAT?

When a fund-raising event does not qualify for exemption, it is open to a charity or any other body to set a basic minimum charge which will be standard-rated, and to invite those attending the event to supplement this with a voluntary donation.

The extra contributions will be outside the scope of VAT if all the following conditions are met.

It is clearly stated on all publicity material, including tickets, that anyone paying only the minimum charge will be admitted without further payment.

The extra payment does not give any particular benefit (for example, admission to a better position in the stadium or auditorium).

The extent of further contributions is ultimately left to ticket holders to decide, even if the organiser indicates a desired level of donations.

For film or theatre performances, concerts, sporting fixtures, etc., the minimum charge is not less than the usual price of the particular seats at a normal commercial event of the same type.

For dances, and similar functions, the minimum total sum upon which the organisers are liable to account for VAT is not less than their total costs incurred in arranging the event.

If the publicity material for a fund-raising event suggests that those paying a recommended extra amount are more likely to be admitted than those paying merely the basic ticket price, then the extra amount becomes part of the consideration for a supply of services, rather than a donation, and as such is subject to VAT at the standard rate.

Further information about admission charges may be found in Notice 700/22 'Admissions'.

Check List To Decide If An Event Qualifies For VAT Exemption

1. Are you

an organisation whose purposes are exclusively charitable

a wholly owned subsidiary of a charity

formally appointed agent of a charity

a non-profit making body mentioned in item 1 of Group 9:

a trade union (or other staff association)

professional association

an association for the advancement of knowledge etc.

an association for making representations to Government on business and professional interests of members, or

a body which has objects which are in the public domain and are of a political, religious, patriotic, philosophical, philanthropic or civic nature

a non-profit-making body mentioned in Group 10 of Schedule 9 of the Value Added Tax 1994 established for the principal purpose of providing facilities for participating in sport or physical education, or

a non-profit making cultural body mentioned in item 2 of Group 13 of Schedule 9 of the Value Added Tax Act 1994 which is managed and administered on a voluntary basis by persons who have no financial interest in its activities?

2. Is the event being held primarily for the purpose of raising funds and is this being made clear in the publicity for the event or on the tickets?

3. Are all the funds raised by the event

for your organisation's own benefit and used in carrying out its objectives

for the benefit of your parent charity, if you are a wholly owned subsidiary, or

for the benefit of the charity which has appointed you as its agent?

4. Is the event one of 15 or less of that kind being held at the location during your financial year?

5. Does the event fall within the Tour Operator's Margin Scheme?

If the answer to any of the questions 1 - 4 is 'no', or the answer to question 5 is 'yes', the event does not qualify for exemption.

These notes are for guidance only and reflect the position at the time of writing.

They do not affect your right of appeal about your tax, National Insurance or VAT.

Further help and advice

If you need further help and advice on any points covered by this leaflet, please contact HMRC Charities on 08453 02 02 03

To help us give the best service, always give us the full facts and if you have a detailed query please put it in writing.

All The Way From Heaven

Posted by REVILOT, 03 September 2009

RECORDS, SOUL, NORTHERN

I recently bought a record, that I had previouslyowned back in 1976 ( ish )having sold it on back in the eighties when it had bythen become a pretty popular sound.

When it arrivedlast week I was surprised, no flabbergasted, to find that it looks like theexact same copy. Now I could of course be mistaken but the bit of writing onthe label gives it away. I contacted the seller to let him know of its safearrival and told him of the boomerang effect of my purchase. He informed methat he had himself bought it from Soul Sam..

I had bought itfirst time around, some thirty odd years ago, from Rod (Mr. Shard) at the oldArndale market stall that he and Dave Withers used to run.. I remember Rodtelling me at the time that he had played it to Richard Searling and he hadthought it too slow for the Northern Scene. He was of course right at that timebut I was always a bit of a midtempo monkey on the quiet. And I loved it.

I wondered tomyself just how many collections it had been in over the years and what storiesthe record could tell, a bit like the old Yellow Rolls Royce movie.

After a half anhour or so of interesting daydreaming on the possibilities I decided to put pento paper

So hereis the imaginary journey of an old Soul record.

ALLTHE WAY FROM HEAVEN

It is a lateSeptember afternoon during 1968 in a back street record shop in the midst ofthe hustle and bussell that is New York City. Arnold J Scwartz, theshop owner, is going through his current stock with glee. His sales have neverbeen so good since he started his shop back in the Doo Wopp days of the fifties.He had seen his sales of 45s soar since the early days with the Rock& Rollexplosion of the late fifties through the British Pop Invasion of The Beatles,The Who etc and had done very well from the popularity of Soul and Motown. Hewas now a pretty wealthy man and quietly contemplating retirement.

Ashe undertakeshis stock take he picks out records that have been on his shelves for some timeand he picks up the one remaining copy of a record by TheChancellors called"All The Way From Heaven". Arnold looks at it and remembersthat it had been released in 1966 on the local Cap City label and had beendistributed nationally by Scepter records. Scepter had been having greatsuccess in the early and mid sixties with artists like Dionne Warwick and The Shirellesbut they had lost their way somewhat around the time of this release as theMotown sound had emerged from the Motor City . It seemed that every radiostation, even the white ones, were now willing to play the Motown records andrecords like this group vocal Chancellors 45 had struggled to gain any airplayexposure at all.

Arnold had tomake space for an expected delivery of new records so as he periodically did,with poor selling records, he put his one remaining copy of the Chancellors 45into the bargain bin at the back of the shop. There the record lay for anotherthree weeks on sale at three records for fifty cents.

Every month orso Jack Marshall, a local likeable hoodlum, come spiv came into Arnolds shop tohunt through the bargain bin for fresh records to play during his Friday nightDJ spot at the Golden Shark discotheque. It was a bit of aback street flea piton the East side of town and not the kind of place that would ever attract freedemo copies from the record companies and distributors. So Jack periodicallyneeded fresh sounds to play to the dwindling numbers of punters and the cheaperthe better.

Picking up theChancellors 45 he called over to Arnold "What's this one likeArnie?"

Arnold smiled and shrugged hisshoulders as if he had no idea and as always when Jack came in to the shop hisrecord player was conveniently not working.

"I'll give it atry" said Jack and picking out two other records from the bin he threw hisfifty cents on the counter and left. Arnold lit a cigar, picked up the fiftycents and smiled as he said to himself, "Some trip that, all the way fromheaven into the arms of Jackie boy."

It was six p.m. and Jack Marshall,despite being a nineteen year old white boy felt at home in this mainly blackneighborhood. He grew up on the streets and loved the sounds and energy ofR&B music. He was out of work, if anybody asked, but he made a livingsomehow and sometimes anyhow if he had to. As he walked along the sidewalk hecarried the record underneath his long brown leather coat, as he didn't wanteveryone to know where he got the records for his DJ spots. Standing at the busstop he checks his watch and hears footsteps behind him. He turns to see ayoung Latino girl walking towards him.. He cannot yet see her face because herlong black hair is blown across her face byte draft of a passing bus. It wasJacks bus and he now faced a two mile walker a thirty minute wait for the nextone, but that would have made him late for his DJ spot. Right now though allhis thoughts are on this young girl coming towards him with a most appealingfigure and when he sees her gorgeous eyes looking back at him he gives her acheeky wink. For a second he wonders if she's a hooker as she certainly has allthe attributes for that particular occupation but her cute smile suggestsotherwise. "You going my way?" he asks" Well I might be", she replies. "Whereare you heading?" She tells him she is heading for the Deli down the way and asthat is on his route he offers to walk with her and she nods her head inapproval. As they walk he asks her what her name is and would she like to meethim at the Golden Shark later, emphasizing that he can get her in for free. Shetold him her name was Adriana and said that she may do if she has the time, Shetakes a glance at her watch and Jack notices her pace quicken. As they approachthe liquor store she stops and as she touches his arm she says "Just got to nipin here honey" he almost dropped his records on the sidewalk as she releasedher grip on his arm and went inside. He follows her in and waits while she goesto the far end of the store and picks up a bottle of whiskey. The store keepersays "Two dollars missy". She places her handbag on the counter and as shereaches inside Jack notices the tell tale needle marks on her arm. Shit hethinks to himself with a mixture of surprise and disappointment, but hisfeelings turn to shock when from her bag she produces a revolver. "Just put themoney in the bag" she tells the storekeeper as she points the gun at his chest."Wait Adriana" shouts Jack as he stands just inside the store door front. Sheturns her head toward him slightly and the storekeeper acts quickly andknocking the revolver from her hand on to the floor next to her. She bends downto pick it up and the storekeeper brings out a colt 45 from beneath the counterand shoots her in the back. Jack realizes that if he turns and runs away nowthe storekeeper will more than likely shoot him in the back. He is stillclutching his records inside his coat and he figures the best thing to do is toput his hands above his head. As he pulls his hand from under his coat thestorekeeper believes that Jack is pulling out a gun so he shoots him. Jackfalls backwards into the open shop doorway, the records still in his hand. Ashe hits the floor two of the records smash into pieces and The Chancellors 45rolls out onto the sidewalk and into the gutter..