The Carlisle and Silloth Golf Club v Smith[1913] 6TC48
Citation:The Carlisle and Silloth Golf Club v Smith[1913] 6TC48
Rule of thumb:Do associations, and private members clubs such as golf clubs, have to pay VAT or income tax? Yes, income from non-members is subject to tax.
Judgment:
‘The fact that in the pocket of the club it [income from non-members] saves the pocket of the member by reducing in his favour the current expenditure which otherwise he would have to bear is not a material circumstance for the purpose of ascertaining whether the club as a society has made a profit or not’, Buckley LJ
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