Commentary

B5.202 Golf clubs and recreation grounds for members only

Business tax
Business tax | Commentary

B5.202 Golf clubs and recreation grounds for members only

Business tax | Commentary

B5.202 Golf clubs and recreation grounds for members only

A golf club or a recreation ground (or other similar organisation) is assessable on trading profits if it yields a profit to the persons by whom the undertaking is carried on; but as it is impossible for a person to make a profit out of himself, no liability to tax arises if the revenue of the undertaking is derived solely from the persons by whom it is carried on1.

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