Hi
A friend is hoping to publish a book detailing the exploits of his local town's victory in the county championship a number of years ago. He will have contributions from players, coaches, family members as well as photos of the games played.
The target audience is therefore quite small and all profits will go to a local registered charity.
He has asked me to find out about tax/publishing issues, if possible
(i) would the Revenue Commissioners would need to be made aware of the publication or can he simply put the book together, have it printed and sell the book to interested parties?
(ii) would the price charged for the book have to include a VAT or tax contribution?
(iii) would the book have to get an IBAN number number?
Any thoughts or information greatfully appreciated.
Sim