GROVE (Surveyor of Taxes) v YOUNG MEN'S CHRISTIAN ASSOCIATION
| Jurisdiction | England & Wales |
| Date | 1898 |
| Court | King's Bench Division |
NO. 251.-HIGH COURT OF JUSTICE, KING'S BENCH DIVISION,
Income Tax, Schedule D. - Concern in the nature of trade. - A Society formed for the improvement, spiritual, mental, social and physical, of young men, carries on a Restaurant, as well as Educational Classes, Gymnasium and Publication Department; the restaurant is carried on on the usual commercial principles, and is open to the public.
Held, that the Association is liable to Income Tax on the profit made by the Restaurant.
At a meeting of the Commissioners for General Purposes of the Income Tax Acts for the Division of Saint Martin in the Fields in the County of London held on the 29th day of
January, 1900, for the purpose of hearing Appeals, the Respondents appealed against an assessment under Schedule "D" upon £703 for the year 1899-1900 charged upon the profits of a Restaurant carried on at Exeter Hall in the said Division.The facts of the case are as follows:-
1. The Respondent Association was, as appears from page 12 of their 53rd Annual Report, inaugurated in 1844, and its object as set out in their second rule is the improvement of the spiritual, mental, social and physical condition of young men. Such report and their 54th, 55th and 56th Annual Reports and the Trust Deed on the purchase of Exeter Hall may be read as part of this case. The expenses of the Association in carrying out this object are defrayed by the subscriptions of the members and associates, by the fees of those attending the educational and other classes, by the subscriptions and donations of the charitable public and by the profits, if any, arising from the various departments of the work of the Association. The Respondents have established in connection with the Young Men's Christian Association at Exeter Hall aforesaid (in addition to the said Restaurant) Educational Classes, Gymnasium and a Publication Department. Such Educational Classes, Gymnasium and Publication Department are carried on as part of the above object of the Association and with this view and having regard to the scale of fees which obtains in similar institutions (many of which are in receipt of official grants towards the maintenance of their work) the fees charged are fixed at a low figure and they are not of themselves sufficient to cover the expenses and, accordingly, have to be supplemented by the above-mentioned donations and subscriptions. Should there in any year occur a loss on the Restaurant such loss would also be made good out of the said donations and subscriptions. The educational and physical advantages thus provided are open to all young men whether members of the Association or not.
2. The Restaurant is carried on on the usual commercial principles, except that the Restaurant is...
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THE GOVERNORS of The ROTUNDA HOSPITAL, DUBLIN, v COMAN (Surveyor of Taxes)
...and Hymns v. Whitwell ([1890] 1 T.L.R. 164; 3 T.C. 7). Grove v. Young Men's Christian Association ([1903] 67 J.P. 279; 88 L.T. 696; 19 T.L.R. 491; 4 T.C. 7. In arriving at the precise quantum of liability, the Surveyor of Taxes was prepared in the circumstances to allow the net annual value......
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THE GOVERNORS of THE ROTUNDA HOSPITAL, DUBLIN, v COMAN (Surveyor of Taxes)
...and Hymns v. Whitwell ([1890] 1 T.L.R. 164; 3 T.C. 7). Grove v. Young Men's Christian Association ([1903] 67 J.P. 279; 88 L.T. 696; 19 T.L.R. 491; 4 T.C. 7. In arriving at the precise quantum of liability, the Surveyor of Taxes was prepared in the circumstances to allow the net annual value......
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