It's more complicated than that. Crowd funding can attract both VAT and income tax depending on the circumstances.
For example, when Maya Forstater crowdfunded her case, she (like anyone else that crowdfunds a legal case) didn't get her hands on a single penny of the money.
In this situation, the money would be going directly to the solicitors and barrister. So it is the lawyers receiving the money that would have to account for VAT and income tax on the money that they received from the crowd funding.
The crowdfunding platform keep hold of the money and then send it directly to the lawyer nominated by the person who set up the crowdfunding.
So there would not be a separate tax bill for the person setting up the crowdfunding.
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In the case of the crowdfunder that has been started to aid SP (and, apparently, there is also one for Dr U), my understanding is that a voluntary gift where the gifter expects nothing in return would not subject to income tax when received in a personal capacity.
Where the confusion comes is that people and companies sometimes use kickstarters when they are setting up a new business or a new product and they are asking people to back them and then they will provide something in return at a later date. In that situation, the money received is certainly income.