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