Changes in qualifying for community sports club tax relief

Regulations giving new detailed conditions for qualifying as a Community Amateur Sports Club (CASC), which gives a range of tax reliefs, came in from 1st April 2015. HM Revenue and Customs is also able to apply the criteria to registration applications which were put on hold while the legislation was reviewed (potentially as far back as 1st April 2010).

‘Community Amateur Sports Clubs: detailed guidance notes‘ have now been updated, available from HMRC.

(Thanks to Bates Wells Braithwaite Briefing)