Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Assent definition

What does Assent mean? In probate practice, an assent is the act or instrument by which personal representatives (executors or administrators) transfer estate assets to a beneficiary in satisfaction of a will or intestacy entitlement. Only personal representatives can give an assent. It is usually used once debts, taxes and expenses are provided for and the beneficiary’s interest is confirmed. An assent gives effect to the gift: after assenting, the personal representatives hold the asset on bare trust for the beneficiary until any remaining formalities (such as land registration or re-registration of shares) are completed. Use and terminology are broadly consistent across...

Advancing Amateur Sport: CASC Registration, Charitable Purposes, Public Benefit and Tax Reliefs

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Practice notes

‘Amateur sport’ refers to a sportsperson participating without receiving payment. For many years, community amateur sports clubs (CASCs) — which are not charities — have benefited from charity-style tax reliefs, acknowledging their close resemblance to charitable bodies. Section 660 of the Corporation Tax Act 2010 defines when a sporting activity is organised on an amateur footing, guided by these core principles:

it is non-profit making
it offers members and their guests the usual advantages of an amateur sports club
it does not surpass the threshold for paid players

Although these principles are not set out in the Charities Act 2011 (CA 2011), it is broadly accepted that the same definition can apply to charities as well as CASCs...

Community amateur sports club scheme

Introduced in April 2002, the CASC scheme has enabled many local amateur sports clubs to register with HMRC and access a range of tax reliefs. CASCs are not charities and therefore are not overseen by the Charity commission. The CASC scheme is established and governed by legislation...

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Web page updated on 21/05/2026

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