Commentary

B5.204 Recreation ground offering facilities to the public

Business tax
Business tax | Commentary

B5.204 Recreation ground offering facilities to the public

Business tax | Commentary

B5.204 Recreation ground offering facilities to the public

The profit from a recreation ground was held to be assessable in IRC v Stonehaven Recreation Ground Trustees1. The ground provided facilities for tennis, bowls, putting etc, and it was held on lease and managed by trustees. Admission to the ground was obtained by purchasing daily, fortnightly, monthly or season tickets, and anyone could purchase a ticket. The trustees were constituted under a private Act and were elected each year, six by persons who had held season tickets for the whole of the preceding season, and three by the local authority. The

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial