COMMISSIONERS OF INLAND REVENUE v CITY OF GLASGOW ORNITHOLOGICAL ASSOCIATION (1935-1938) 21 TC 445
NO. 1059–COURT OF SESSION (FIRST DIVISION)–
6TH JANUARY, 1938
Income Tax – Exemption – Agricultural society – Profits of show – Finance Act, 1924 (14 & 15 Geo. V, c. 21), Section 23.
The Respondent Association’s object was to cultivate and encourage the improvement and exhibition of cage birds. It acted as a central body for a number of clubs in Glasgow devoted to breeding and exhibiting cage birds, and held an annual show at which members of the show committee were in attendance to instruct visitors in the proper breeding, feeding and housing of birds.