Commentary

D1.212 Working men's clubs, etc

Corporate tax
Corporate tax | Commentary

D1.212 Working men's clubs, etc

Corporate tax | Commentary

D1.212 Working men's clubs, etc

Working men's clubs, if registered under the Co-operative and Community Benefit Societies Act 2014 are dealt with under CTA 2009, s 499 and ITA 2007, s 887; see D7.625. Otherwise they are treated in the same way as ordinary clubs, ie as bodies of persons, depending in the first instance on whether they are proprietary clubs or members' clubs.

If the club is a proprietary club, which is either a limited company or is owned by a partnership or individual, members pay subscriptions to the owner of the club and it is the owner who is

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