– see also Charities

Assessments

Case Law – The British Olympic Association v Winter (HMIT) (1995) Sp C 28

Defined as trade

Legislation/Regulatory – ESC C4

Exemption from tax

Legislation/Regulatory – CTA2010 s. 483 ; ITA2007 s. 529

Profits from, charitable purposes

Commentary – Tax Reporter ¶815-400