This Tax Information and Impact Note is about Community Amateur Sports Clubs (CASCs) and changes to rules.
PDF, 276KB, 3 pages
The measure introduces an updated set of the eligibility conditions that apply to all sports clubs which are registered, or wish to register, as CASCs. The corporation tax exemptions for trading and property income will be increased.
18 December 2014
HM Revenue & Customs
Tax agent and adviser guidance
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