The government is to amend the law to clarify the community amateur sports clubs (CASC) qualifying conditions. Enabling legislation will be introduced in the Finance Bill, which will allow HMRC to set out clearer detailed rules in secondary legislation after a public consultation.
The proposals will cover a range of issues, including the maximum annual fee a club can charge and still be considered a CASC, the rules on generating income from social and non-sporting activities, more generous travel expenses, and changes to allow clubs to make limited payments to players.
The government is to amend the law to clarify the community amateur sports clubs (CASC) qualifying conditions. Enabling legislation will be introduced in the Finance Bill, which will allow HMRC to set out clearer detailed rules in secondary legislation after a public consultation.
The proposals will cover a range of issues, including the maximum annual fee a club can charge and still be considered a CASC, the rules on generating income from social and non-sporting activities, more generous travel expenses, and changes to allow clubs to make limited payments to players.
