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The Carlisle and Silloth Golf Club v Smith[1913] 6TC48

The Carlisle and Silloth Golf Club v Smith[1913] 6TC48


Citation:The Carlisle and Silloth Golf Club v Smith[1913] 6TC48

Link to case on WorldLII.

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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Warning: This is not professional legal advice. This is not professional legal education advice. Please obtain professional guidance before embarking on any legal course of action. This is just an interpretation of a Judgment by persons of legal insight & varying levels of legal specialism, experience & expertise. Please read the Judgment yourself and form your own interpretation of it with professional assistance.