This page contains information that has appeared on Sandy Adirondack's legal update website for voluntary organisations at www.sandy-a.co.uk/legal.htm. For current updates, including potential changes that are in the pipeline, see the legal update website.

These websites for each chapter update the 2nd edition of The Voluntary Sector Legal Handbook by Sandy Adirondack and James Sinclair Taylor (Directory of Social Change, 2001). The websites are not intended as a comprehensive update and should not be treated as such.

To order a copy of The Voluntary Sector Legal Handbook, print out the order form at www.sandy-a.co.uk/bookserv.htm or send an email order by clicking . It costs £50 for voluntary organisations or £80 for others, plus 10% p&p. We expect the third edition to be published in 2007.

The information here covers the law applicable to England and Wales. It may not apply in Northern Ireland and/or Scotland. These news items are not a full or definitive statement of the law and are not intended as a substitute for professional legal advice. No responsibility for loss occasioned as a result of any person acting or refraining from acting can be taken by the author.

Chapter 52
CORPORATION TAX, INCOME TAX AND CAPITAL GAINS TAX

TAX BENEFITS FOR COMMUNITY AMATEUR SPORTS CLUBS

Updated 10/2/05; links updated 22/12/05. This information updates ss.46.2 & 52.8 in The Voluntary Sector Legal Handbook 2nd edition.
The Department for Culture, Media and Sport is encouraging more amateur sports clubs to register with the Inland Revenue as a community amateur sports club (CASC). CASCs get 80% mandatory rate relief, exemption from capital gains tax on disposals of assets, and exemption from corporation tax on bank and building society interest, trading income up to £30,000 per year and gross property income up to £20,000 per year. Provided the CASC does not exceed these limits, it does not have to complete a corporation tax return. In addition, CASCs are entitled to claim gift aid on donations by individuals. Full details are at www.hmrc.gov.uk/casc.

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SANDY ADIRONDACK
Governance and legal training and consultancy
for the voluntary sector
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