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.