Conservative and Unionist Central Office v Burrell (Inspector of Taxes)

[1982] 2 All ER 1

(Judgment by: Fox LJ)

Between: Conservative and Unionist Central Office
And: Burrell (Inspector of Taxes)

Court:
Court of Appeal, Civil Division

Judges: Lawton LJ
Brightman LJ

Fox LJ

Subject References:
Constitutional
Other Constitutional
Taxation
Corporation Tax
Unincorporated association
Requirements of an unincorporated association
Political party constituted by members of local constituency associations and both Houses of Parliament
Funds raised by party treasurers held by party's central office which provided administrative services to party
Expenditure of funds under control of party leader
Party leader providing link between members of party
Whether party an unincorporated association
Whether central office holding income from funds on behalf of an unincorporated association
Whether central office liable to corporation tax on income from funds

Legislative References:
Income and Corporation Taxes Act 1970 - 526(5)

Case References:
Recher's Will Trusts, Re, National Westminster Bank Ltd v National Anti-Vivisection Society Ltd - [1971] 3 All ER 401; [1972] Ch 526; [1971] 3 WLR 321; 8(1) Digest (Reissue) 297, 398
Bucks Constabulary Widows' and Orphans' Fund Friendly Society, Re, Thompson v Holdsworth - [1978] 2 All ER 571; [1978] 1 WLR 641
Caledonian Employees' Benevolent Society, Re - 1928 SC 633
Clarke v Dunraven (Earl), The Satanita - [1897] AC 59, HL
Forbes v Eden - (1867) LR 1 Sc & Div 568
General Assembly of Free Church of Scotland v Lord Overtoun, Macalister v Young - [1904] AC 515, HL
Gillingham Bus Disaster Fund, Re, Bowman v Official Solicitor - [1958] 2 All ER 749; [1959] Ch 62, CA
Harington v Sendall - [1903] 1 Ch 92I
Leahy v Attorney General of New South Wales - [1959] 2 All ER 300; [1959] AC 457, PC
Price, Re, Midland Bank Executor and Trustee Co Ltd v Harwood - [1943] 2 All ER 505; [1943] Ch 422
Rigby v Connol - (1880) 14 Ch D 482; [1874-80] All ER Rep 592
Smith, Re, Johnson v Bright-Smith - [1914] 1 Ch 937
Smith v Anderson - (1880) 15 Ch D 247; [1847-80] All ER Rep 1121, CA
Thackrah, Re, Thackrah v Wilson - [1939] 2 All ER 4

Hearing date: 9, 10, 11, 12, 13, 16, 17 November 1981
Judgment date: 10 December 1981

Judgment by:
Fox LJ

I have had the benefit of reading the judgments that Lawton and Brightman LJJ have delivered and I agree with them.

Appeal dismissed. Leave to appeal to the House of Lords refused.

[F1]
Section 526(5), so far as material, is set out at p 31 j to p 4 a, post

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