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Old peculiar

13 April 2010
Issue: 4250 / Categories: Comment & Analysis , Income Tax
A bracing walk to the pub with Rufus the dog starts RICHARD CURTIS thinking about tax relief for exercise

KEY POINTS

  • Is the exemption for sporting and recreational facilities only for the benefit of larger businesses?
  • Why should a smaller firm not receive relief?
  • Exactly what is a facility and is HMRC’s view correct?

It was while I was partaking in one of the country’s favourite recreational activities that thoughts of the potential for tax relief came to mind. I was just about to sample a pint of Old Peculiar (or was it Peculier?) when discussions of who got the most exercise came up – and early on in the argument it was decided that walking to the bar to get another round in did not count.

It was probably my fault that the whole discussion started in the first place. Rufus the dog had managed to separate another patron of my local hostelry The Honest Chancellor from a...

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