TMI Blog1968 (11) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... tax- payer contended and contends that ? 1,410 18s. of the profit assessed represents personal winnings by him at cards at the club, and he says that on that basis the sum of ? 1,410 18s. ought not to have been brought into the receipts of the club. It will be convenient to read at once the statement of facts as found by the commissioners : (a) During 1965 ' The Spinning Wheel ' was a club and registered as such, providing the usual club facilities including a bar, dancing, cabaret, fruit machines, a card room for gambling and roulette. The roulette had been discontinued in 1966. (b) Any club members or their guests could use the card room, which forms part of the club premises, a fee (now discontinued) was charged to membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is a balance sheet and profit and loss account of the taxpayer and his wife in respect of the club business for the year ended December 31, 1965. That account shows a number of receipts, including the ? 350 in respect of the card room mentioned in paragraph 4(b) of the case stated. It also includes Bar and catering, Fruit machines and sundries, Cover charges, Roulette and Subscriptions. It wholly omits to mention winnings at cards. Then, on the other side, there are the outgoings and the net profit of ? 1,805. The cash account, which is the other exhibit, shows a deficiency of ? 1,410 18s. That is the sum which the taxpayer contended represented his winnings at cards, and ought to have been included specifically under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in paragraph 8 is not perhaps quite as lucid as one would like it to be. The commissioners might have accepted the first alternative contention on behalf of the Crown ; that is, that the sum of ? 1,410 18s. was not winnings at cards at all. However, they do not appear to have done that. What they appear to have done by implication is to have accepted the taxpayer's evidence that the ? 1,410 18s. did represent card winnings, or at least in part represented card winnings, but to have held that those winnings arose in the course of carrying on the trade of the club. I propose to deal with it on that basis and upon the view which I take upon that basis there can be no question of remitting the case to the commissioners to make more preci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of her contention she relied upon two cases, to which I must refer. The first is Graham v. Green [1925] 2 K. B. 37 ; 9 T. C. 309. The headnote in Tax cases reads : Apart from certain bank deposit interest, an individual's sole means of livelihood was, and had been for many years, betting on horses from his private residence with bookmakers at starting prices only. He was assessed to income tax under Schedule D in respect of his betting transactions, and the general commissioners, on appeal, confirmed the assessment. Held, that his winnings from betting were not profits or gains assessable to Income Tax, Schedule D, either under Case I or Case II as from a trade or vocation, or under Case VI. Rowlatt J., in his judgment, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th those with whom he was engaged to play rounds of golf could not be said to arise out of his profession as a professional golfer. Lawrence J. said at page 476 : The argument for the Crown is, as I understand it, that there is in this case the vocation of a golf professional, and that the winnings on bets on golf matches played by a golf professional are in the course of his vocation as a golf professional, and arise out of that vocation, and that therefore it is not necessary to find that there are so many transactions, or such an organisation of these betting transactions as to constitute a separate employment or vocation in itself ; but it is said that, as the respondent has the vocation of a golf professional, the winnings which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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