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Community amateur sports club

Uploader: Feramar 12 month ago  
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All CASCs must meet an income condition which aims to ensure that CASCs are mainly sports clubs rather than mainly commercial clubs with sports activities. Even where there has been no actual cost to the club this must be included. However most clubs do not receive a tax return each year. Clubs may still be open to the community if they charge different groups of people different amounts. The gross rental income is below the exemption limit and is not taxable. The donation received by the club will not be treated as trading receipts and thus the club could apply for CASC status. Spectators and other supporters will not be eligible to receive expenses. HMRC, in their guidance provide examples of what are necessary and reasonable travel and subsistence expenses. Specialised equipment or community amateur sports club do not include objects community amateur sports club a member would normally be expected to own, such as trainers, basic gym clothing and waterproofs.

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