GOLF clubs in Bolton could be in for a rough time if they try to take advantage of tax breaks.

Clubs across the country are registering with the Inland Revenue as Community Amateur Sports Clubs.

This enables them to claim 80 per cent tax relief from uniform business rates, exemption from corporation tax for certain trading profits, income from land interest earned and chargeable gains, and tax relief on gifts to the club.

But Nick Lewis, of Bolton law firm Kippax Beaumont Lewis, warned that hasty decisions made now to shave tax bills could affect the way the club is run forever.

Mr Lewis said that certain criteria must be met that is not suitable for all clubs. And, registering as a CASC could mean they surrender many aspects of their autonomy.

"For example, the membership of the club must be open to the whole community, must be organised on an amateur basis and there must be no discrimination of members who wish to use the facilities," he said.

"Club fees must be set at a level that does not pose a significant obstacle to its membership or facilities, otherwise an expensive discrimination claim could follow for breach of the regulations," he said.

"Crucially, the constitution of the club must prevent profits being distributed amongst its members - and cash made must be ploughed back into the club.

Mr Lewis said that local authorities, taxmen and other outside agencies could become even more embroiled in the affairs of the club.

Michael Shaw, of the National Golf Clubs Advisory Association, said many clubs are inquiring about the process.

"At the latest count, 82 golf clubs have registered with the scheme but many are considering it," he said.

"It's crucial that golf clubs are aware of all issues before they register as a CASC and all committee members are aware of their responsibilities to the club before going down this route."