Community amateur sports clubs
Asset ceasing to be held for qualifying purpose
Chargeable gains, exemption
Decisions by HMRC
Appeals against
Generally
Deemed disposal and acquisition of asset
Eligible sport
Meaning
National Sports Councils list
Exemption from tax
Exemptions
Chargeable gains
Gift Aid income
Interest income
Non-qualifying expenditure, restriction on exemption
Property income
Restrictions
Trading income
Generally
Gift Aid income
Gifts to
Income condition
Interest income
Legislation
Location condition
Management condition
Meaning
Open to the whole community, meaning
Organised on an amateur basis, meaning
Property income, exemption
Qualifying purposes, meaning
Registered club, meaning
Registering as
Restriction on relief
Small local sports club
Social mebership, mainly
Social member, meaning
Specified income condition
Tax related benefits
Trading income, exemption