HMRC has updated Chapter 3.37 of the Gift Aid guidance to confirm that CASCs are not eligible to claim Gift Aid on membership subscriptions.
The HMRC guidance for CASCs on tax relief has also been updated to reflect this.
It has been reported that this clarification was made as the point was raised in a recent tribunal case. The guidance has been amended to clarify the position.
If you require any advice on CASCs or gift aid please contact Catherine Cooney at E: email@example.com or call 028 9032 1863