Carlisle and Silloth Golf Club v Smith
| Jurisdiction | England & Wales |
| Judgment Date | 20 February 1912 |
| Date | 20 February 1912 |
| Court | King's Bench Division |
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30 cases
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British Broadcasting Corporation v Johns
...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 to constitute a taxable 20The B......
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HM Revenue and Customs v Lansdowne Partners Ltd Partnership
...for the respondent. The following cases were referred to in the judgment: Carlisle and Silloth Golf Club v SmithTAX (1913) 6 TC 48 Cenlon Finance Co Ltd v EllwoodELRTAX [1962] AC 782; 40 TC 176 Corbally-Stourton v R & C CommrsSCD (2008) Sp C 692 Felthouse v BindleyENR (1862) 11 CBNS 869 Fle......
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Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
...of the assessee under Schedule D are taken in computo. It is therefore of no use to cite cases of which the Silloth Golf Club case, 1913 3 K.B. 75 is an instance where profits arising from the use of land were taxed under Schedule D, but where the assessee was not the person liable under S......
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Sywell Aerodrome Ltd v Croft
...have not been expressly overruled by the House of Lords. The closest of these seems to me to be Carlisle and Silloth Golf Club v.Smith, 6 T.C. 48 and 198, in which it was held by Hamilton, J., and the Court of Appeal that a members' golf club, which, by the terms of the lease under which it......
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