CASCs are sports clubs registered with HMRC which meet qualifying conditions, as set out in B9.502, which allow the CASC to benefit from certain tax reliefs, see B5.903.
Tax relief for qualifying donations made by a company to a CASC broadly mirror the relief for qualifying donations to charity, see B5.903 and D1.321. The relief is subject to certain anti-abuse provisions aimed at discouraging abuse of companies owned or controlled by CASCs, as set out below.
If one or more qualifying payments are made to a CASC in an accounting period by a company which is wholly owned, or controlled, for all or part of that period by the CASC, or by a number charities including the CASC, the total amount
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Web page updated on 17 Mar 2025 13:21