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Guidance – Tax for your charitable sports club

This guidance note provides high-level advice to entities incorporating as charities and is targeted primarily at small sports clubs receiving advice from CDS. Please note that it is not applicable for other not for profit entities, which are not registered as charities, while there are different rules applicable to Community Amateur Sports Clubs (“CASCs”).

Of necessity, the advice set out herein is general in nature and users should, therefore, rely on it with appropriate caution. CDS can accept no liability for any claims arising from the use of the content of this guidance note.