Commentary

B5.205 Holiday camp

Business tax
Business tax | Commentary

B5.205 Holiday camp

Business tax | Commentary

B5.205 Holiday camp

In National Association of Local Government Officers v Watkins1, a trade union owned and managed a holiday camp for the purpose of providing holiday facilities for its members and their families and friends. The property of the trade union belonged to the members, and the profits of the camp enured for the benefit of the members as a whole and not only for the users of the camp. For a particular year bookings for accommodation were accepted from non-members, and liability in respect of the profit thus arising was admitted. The Crown contended that there was no

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