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The appellants were the directors of the local football club and donated £123 000 for improvements to the club’s pitch and premises.
In April 2003 they created a sports foundation as a charitable trust so that they could donate funds equal in value to their loan balances with the club whereupon the trust would distribute the same amounts to the club which in turn would repay the directors’ loans.
The trust would then apply for gift aid which it would pass to the club for further improvements.
A dispute arose as to whether the donations were made to a charity and qualified for relief.
The Special Commissioner commented that the facts of the case were very complicated particularly in relation to charity law.
He was surprised that the appellants had a struggle to have the appeal heard by the Special Commissioners rather than...
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