Commentary

B5.206 Social club

Business tax
Business tax | Commentary

B5.206 Social club

Business tax | Commentary

B5.206 Social club

In IRC v Eccentric Club Ltd1, where a company conducted a social club as a members' club, the members of the company and of the club were identical, and there were no receipts from non-members, it was held that the company was not carrying on a trade or business or undertaking of a similar character and was not liable, therefore, to the former corporation profits tax.

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