Commentary

B5.905 Community amateur sports clubs—anti-abuse rules

Business tax
Business tax | Commentary

B5.905 Community amateur sports clubs—anti-abuse rules

Business tax | Commentary

B5.905 Community amateur sports clubs—anti-abuse rules

Finance Act 2014 introduced a new tax relief for qualifying donations made on or after 1 April 2014 by a company to a CASC, which broadly mirrors the relief already available for qualifying donations to charity, see further D1.321. The relief is subject to certain anti-abuse provisions aimed at discouraging abuse of companies owned or controlled by CASCs.

If one or more qualifying payments are made to a club in an accounting period by a company which is wholly owned, or controlled, for all or part of that period by the club, or by a

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