I seem to recall some recent talk about paying tax on cider. I have no source for this apart from memory so could be wrong and of course IANAL*
There is a limit, below which you don't pay tax if you're producing cider, and I think this is something like 5000 hectolitres (!), basically this was bought in to stop small orchard owners from grubbing up their ancient orchards - because they decided that it wasn't worth making the small amount of cider, and having to pay all the tax on it.
I've made cider, and given it away to friends just to try, or as presents, as I would do this with bought wine, I see this as being within the spirit of the law (if not necessarily within the letter of it).
one can donate bottles of wine to raffles/tombolas and I don't see why there is any difference with donating a home brew bottle - apart from the 'paying for a ticket for a prize amounts to buying the prize' thing.
on a small, local scale, I can't see the problem - if someone gets ill from your homebrew though (however unlikely)... :sick:
I guess that's why we have labels on our bottles that mention that the bottle contains sulphites, and was prepared in an area that may also have had nuts in it, and is(/not) suitable for vegetarians, and to always drink responsibly ( :whistle: )
*I Am Not A Lawyer