Commentary

B5.901 Community amateur sports clubs—introduction

Business tax
Business tax | Commentary

B5.901 Community amateur sports clubs—introduction

Business tax | Commentary

Division B5.9     Community amateur sports clubs (CASCs)

For updates affecting this Division please see Part B0 Updates

Tax treatment of community amateur sports clubs (CASCs)

B5.901 Community amateur sports clubs—introduction

A community amateur sports club (CASC) established under CTA 2010, ss 658–671 (Pt 13, Ch 9) for charitable purposes is not given automatic charitable status. Instead, it must satisfy the definition of charity and charitable purpose set by the Charities Act, 2011 to qualify for all the charity reliefs1, see Division B5.8. However, FA 20022 introduced a number of tax exemptions and reliefs for qualifying CASCs from 1 April 2002

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial