Carlisle and Silloth Golf Club v Smith
| Jurisdiction | England & Wales |
| Judgment Date | 24 April 1913 |
| Date | 24 April 1913 |
| Court | Court of Appeal |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
38 cases
-
HM Revenue and Customs v Lansdowne Partners Ltd Partnership
...Partners Limited Partnership [2010] EWHC 2582 para 7). The application of the principle is exemplified in cases such as The Carlisle and Silloth Golf Club v Smith (1913) 6 TC 198 in which the green fees paid by members of the club were not income or profits liable to tax but green fees paya......
-
British Broadcasting Corporation v Johns
...B. C, although this may involve a calculation of some difficulty and complexity. Such a severance was ordered in the case of Carlisle and Silloth Golf Club v. Smith, 6 T. C, 48, where part of the surplus funds resulted from green fees paid by non-members of the club and was accordingly held......
-
HM Revenue and Customs v Lansdowne Partners Ltd Partnership
...a members’ golf club green fees payable by members will not count as profits, whereas green fees paid by non-members will: The Carlisle and Silloth Golf Club v Smith (1913) 6 TC 195. Likewise in the case of a holiday camp owned by a trade union receipts from holidays sold to members did not......
-
Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
... ... is therefore of no use to cite cases of which the Silloth Golf Club case, 1913 3 K.B. 75 is an instance where ... There are dicta against doing so. Lord Loreburn in Smith v. Lion Brewery Co. 1911 App. Cas. at p. 155 said, "You ... ...
Request a trial to view additional results