In our February Newsletter we reported that we had asked HMRC to clarify whether in the light of the Upper Tribunal (UT) decision they will update their guidance and/or legislation on fund raising events and to what extent charities may be able to rely on the UT decision for current and future events. HMRC have confirmed that a number of stakeholders have sought guidance on this, so HMRC are planning to publish a Revenue and Customs Brief (RCB) which will outline their views on the application of Item 1, Group 12, Schedule 8 VATA following the decision, including on the Retained EU Law matter. HMRC have indicated that it is their ambition to publish this in the next couple of months.