Institute of Leisure and Amenity Management v. C. & E. Cmners, [1988] BTC 5160 (Q.B.D.) -- summary under Subparagraph 8(1)(i)(i)

The members of a non-profit organization formed to provide a central organization for persons described as engaged in the "profession" of leisure and amenity management, were not practising a "profession". The "fact that the association was set up to serve the needs of a particular industry, the leisure industry, makes it more difficult, in my judgment, to regard it as a professional body as compared with a body serving all those with a skill or technique of general application."