Extend proposed relief to boost grassroots sports

In its response to the consultation  Corporate contributions to grassroots sports in which the Treasury proposed creating a deduction for eligible companies that make qualifying contributions the Association of Taxation Technicians has called for that relief be extended. It suggests that it should apply to individual contributors whether self-employed employed or retired and to contributing partnerships.

Michael Steed ATT president said: ‘If we work on the assumption that contributions by limited companies under the proposed relief will be made because individuals in those companies wish to assist the recipients it is difficult to see why individuals working in a different business structure should not be able to similarly access any tax relief on comparable contributions.’

The association has called for an extension to the suggested list of eligible purposes to include insurance water rates travel professional costs such as legal advice about...