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Community Amateur Sports Clubs (CASCs) and charities

The Upper Tribunal has handed down a decision holding that Community Amateur Sports Clubs (CASCs) do not fall within the definition of “charity” for tax law purposes, in Finance Act 2010 Schedule 6.

Eynsham Cricket Club v HMRC [2019] UKUT 0286 (TCC) relates to a village cricket club in Oxfordshire, but is potentially relevant to many CASCs throughout the UK.

 

John Brinsmead-Stockham appeared for Eynsham Cricket Club before both the First-tier Tribunal and the Upper Tribunal.

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© 11 New Square / The Chambers of John Gardiner KC.
All Rights Reserved. Web Design by Fhoke

All barristers at 11 New Square provide legal services in accordance with Standard Contractual Terms for the Supply of Legal Services by Barristers to Authorised Persons 2012 as published on the Bar Council’s website (adapted as necessary where instructions are received from non-Authorised persons).
Barristers in England and Wales are regulated by the Bar Standards Board, 289-293 High Holborn, London, WC1V 7HZ.