Commentary – Tax Reporter ¶815-130 ; Tax Reporter ¶815-210

Case Law – Associated Artists, Ltd. v. Commissioners of Inland Revenue ; BRIGHTON COLLEGE v. MARRIOTT (H.M. INSPECTOR OF TAXES). ; COMMISSIONERS OF INLAND REVENUE v. NATIONAL ANTI-VIVISECTION SOCIETY ; Commissioners of Inland Revenue v. City of Glasgow Police Athletic Association ; Commissioners of Inland Revenue v. McMullen and Others (Trustees of Football Association Youth Trust) and Attorney-General ; Commissioners of Inland Revenue v. The Royal Naval and Royal Marine Officers' Association ; SPECIAL COMMISSIONERS OF INCOME TAX v. PEMSEL. ; THE COMMISSIONERS OF INLAND REVENUE v. THE PEEBLESSHIRE NURSING ASSOCIATION. ; The Camille and Henry Dreyfus Foundation, Inc. v. Commissioners of Inland Revenue ; Trustees of the Dean Leigh Temperance Canteen v. Commissioners of Inland Revenue