Commentary

B5.203 Golf clubs open to non-members

Business tax
Business tax | Commentary

B5.203 Golf clubs open to non-members

Business tax | Commentary

B5.203 Golf clubs open to non-members

A members' club is assessable in respect of profits derived from affording its facilities to non-members1. Thus, in Carlisle and Silloth Golf Club v Smith2, the club, which was a members' club, was bound under a clause in its lease to admit non-members to play on the golf course on payment of green fees. The green fees were to be fixed from time to time by the lessor, but they were not to be below a stipulated minimum. It was held that the club was carrying on a business with the non-members, and that the business was a separate one from the other activities of the club.

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